In exercise of'the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 20!7 (Act No,6 of 2017) (hereafter1 in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Puducherry Goods and Services lax Rules, 2017, effected during the quarter as specified in column (2) of the Table bellow till the time period as specified in the corresponding entry in column (3) of the said Table, namely;-
Table
3. The time limit for furnishing the details or return, as ihe case may be, under sub-section (2) of section 38 of the said Act. for the months of Octobcr.2020 to March, 2021 shall be subsequently notified in the Official Gazette.
(By order of the Lieutenant-Governor)
Shurbir Singh, i.a.s.,
Secretary to Government (Finance).