In exercise of the powers conferred by sub-section (1) of section 44 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], read with rule 80 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), and in supersession of notification issued vide F.No. 3240/CTD/GST/2020/2, dated the 15th April, 2020 published in the Gazette of Puducherry, Extraordinary Part-I, No. 62, dated the 15th April, 2020, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby extends the time-limit for furnishing of the annual return specified under section 44 of the said Act, read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till the 30th September, 2020.

L. Kumar,

Commissioner of State Tax.