In pursuance of section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) and sub-rule (3) of rule 45 of the Puducherry Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Puducherry, hereby extends the time-limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2020 to September, 2020 till the 30th day of November, 2020.

2. This notification shall be deemed to have come into force with effect from the 25th day of October, 2020.

L. Kumar, i.a.s.,

Commissioner of State Tax.