GST – States – G.O. Ms. No. 44 – Dated:- 21-9-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 44, Puducherry, dated 21st September 2018) NOTIFICATION In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), (hereafter in this notification referred to as the said Act) and in supersession of- (i) Notification issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17th November, 2017 published in the Gazette of Puducherry, Extraordinary Part I, No.189, dated the 17th November, 2017; (ii) Notification issued vide G.O. Ms. No.25, dated the 9th April, 2018 published in the Gazette of Puducherry, Extraordinary Part I, No. 48, dated the 9th April, 2018; and (iii
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R-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- TABLE Sl. No. Quarter for which the details in FORM GSTR-1 are furnished Time period for furnishing the details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2017 31st October, 2018 2 October – December, 2017 31st October, 2018 3 January – March, 2018 31st October, 2018 4 April – June, 2018 31st October, 2018 5 July – September, 2018 31st October, 2018 6 October – December, 2018 31st January, 2019 7 January – March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in
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