In exercise of the powers conferred by sub-section (6D) of section 25 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 amendment in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 4, dated the 10th March, 2021 published in the Gazette of Puducherry, Extraordinary Part I, No. 51, dated the 10 th March, 2021, namely: -

In the said notification, in the first paragraph after the words "hereby notifies that the provisions of", the words, brackets, figure and letter "sub-section (6A) or" shall be inserted.

2. This notification shall be deemed to have come into force on the 24th day of September, 2021.

(By order of the Lieutenant-Governor)

Prashant Goyal,

Development Commissioner-cum-

Principal Secretary to Government (Finance).