In exercise of the powers conferred by section 128 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 notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 2, dated the 3rd January, 2018, published in the Gazette of Puducherry, Extraordinary Part-I, No. 2, dated the 3rd January, 2018, namely:-

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

"Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022.".

(By order of the Lieutenant-Governor)

Prashant Goyal,

Development Commissioner-cum-

Principal Secretary to Government (Finance)