In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act. 2017 (Act No.6 of 2017) (hereinafter referred to as the said Act), 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 fifth proviso, the following proviso shall be inserted, namely:

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of State tax payable in the said return is nil. for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July,

017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April. 2023 to the 30lh day of June. 2023.".

2. This notification shall be deemed to have come into force on the 31st day of March, 2023.

(By order of the Lieutenant-Governor)

(L. MOHAMED MANSOOR)

Additional Secretary to Government (CT)