Notification prescribing special procedure in respect of filing the return under the Puducherry Goods and Services Tax Act, 2017 (dated – 19.05.2023) – Government of Puducherry

  • 24th, May 2023
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Notification prescribing special procedure in respect of filing the return under the Puducherry Goods and Services Tax Act, 2017 (dated – 19.05.2023) – Government of Puducherry.

  • The Government of Puducherry notifies that the registered persons who failed to furnish a valid return within thirty days from the service of the assessment order issued on or before the 28th day of February 2023 under sub-section (1) of section 62 of the Puducherry Goods and Services Tax Act, 2017, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn if such registered persons follow the special procedures as specified in the notification with retrospective effective date from 31st March’2023. Please refer to the notification for more details.
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