THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification G.O. Ms. No. 8, Dated 10th May 2021

In exercise of the powers conferred by sub-section (1) of section 50 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), read with section 148 of the said Act, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 12/A1/CT/2017, dated the 29th June, 2020, published in the Gazette of Puducherry, Extraordinary Part-I, No. 63, dated the 29th June, 2020, namely:-

In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)
4.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year.	9 percent for the first 15 days from the due date and 18 per cent thereafter.	March, 2021, April, 2021.
5.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39.	Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafter.	March, 2021, April, 2021.
6.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39.	Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafter.	March, 2021, April, 2021.
7.	Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39.	Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafter.	Quarter ending March, 2021.".

2. This notification shall be deemed to have come into force with effect from the 18 th day of April, 2021.

(By order of the Lieutenant-Governor)

Ashok Kumar, i.a.s.,

Secretary to Government (Finance).