In exercise of the powers conferred by section 168A of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 44, dated the 7th September, 2020, published in the Gazette of Puducherry, Extraordinary Part-I, No. 127, dated the 7th September, 2020, namely:-

In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be inserted, namely:-

"Provided further that where, any time-limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020, and where completion or compliance of such action has not been made within such time, then, the time-limit for completion or compliance of such action, shall stand extended up to the 31st day of October, 2020.".

2. This notification shall be deemed to have come into force on the 21st day of September, 2020.

(By order of the Lieutenant-Governor)

Shurbir Singh, i.a.s.,

Secretary to Government (Finance).