In exercise of the powers conferred by section 128 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 section 148 of the said Act, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department, Government of Puducherry issued vide G.O. Ms. No. 2, dated the 3rd January, 2018 published in the Gazette of Puducherry, Extraordinary Part-I, No. 2, dated the 3rd January, 2018, namely :-

In the said notification, after the second proviso, the following proviso shall be inserted, namely :-

"Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of State tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but, furnishes the said return between the period from 22nd day of September, 2020 to 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).