In exercise of the powers conferred by section 148 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 Amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 25, dated the 29th August, 2023, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 98, dated the 29th August, 2023, namely:-

In the said notification, after the words "hereby notifies the following special procedure to be followed" the words and figures "with effect from 1st day of January 2024" shall be inserted and shall be deemed to have been inserted with effect from the 31st day of July 2023.

(By order of the Lieutenant-Governor)

L. Mohamed Mansoor,

Additional Secretary to Government

(Commercial Taxes).