In exercise of the powers conferred by section 148 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 further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 34, dated the 5th August, 2019, published in the Gazette of Puducherry, Extraordinary Part-I, No. 129, dated the 5th August, 2019, namely:-

In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely: -

"Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Puducherry Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, up to the 31st day of May, 2021.".

2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021.

(By order of the Lieutenant-Governor)

Ashok Kumar, i.a.s.,

Secretary to Government (Finance).