In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, read with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby makes the following amendment in the notification issued vide F.No. 3240/CTD/GST/2020/12, dated the 30th November, 2020, published in the Official Gazette of Puducherry, Extraordinary Part-I, No. 175, dated the 30th November, 2020, namely:-

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

"Provided further that the time-limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.".

2. This notification shall be deemed to have come into force on the 1st day of May, 2021.

L. Kumar, I.A.S.,

Commissioner of State Tax.