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, in the second proviso, after the word and figures "April, 2021", the words and figures "and May, 2021" shall be inserted.

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

L. Kumar, I.A.S.,

Commissioner of State Tax.