1809

Panaji, 15th November, 2017 (Kartika 24, 1939)

SERIES II No. 32

Reg. No. G-2/RNP/GOA/32/2015-2017

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

—

Order

CCT/26-2/2017-18/9

Subject: Extension of time limit for submitting the

declaration in FORM GST TRAN-1 under

Rule 117 of the Goa Goods and Service Tax

Rules, 2017.

In exercise of the powers conferred by Rule 117

of the Goa Goods and Services Tax Rules, 2017 read

with Section 168 of the Goa Goods and Services

Tax Act, 2017, on the recommendations of the

Council, and in supersession of Order No. CCT/26-

-2/2017-18/7 dated 30th October, 2017, published

in the Official Gazette, Series II No. 30,

Extraordinary No. 3 dated 31st October, 2017, except

as respects things done or omitted to be done

before such supersession, the period for submitting

the declaration in FORM GST TRAN-1 is extended

till 27th December, 2017.

Dipak M. Bandekar, Commissioner of State Tax.

Panaji, 15th November, 2017.

________

Order

CCT/26-2/2017-18/10

Subject: Extension of time limit for submitting the

declaration in FORM GST TRAN-1 under

Rule 120A of the Goa Goods and Service

Tax Rules, 2017.

Suggestions are welcomed on e-mail: dir–[email protected]

EXTRAORDINARY

No. 2

In exercise of the powers conferred by Rule 120A

of the Goa Goods and Services Tax Rules, 2017 read

with Section 168 of the Goa Goods and Services

Tax Act, 2017, on the recommendations of the

Council, and in supersession of Order No. CCT/26-

-2/2017-18/8 dated 30th October, 2017, published

in the Official Gazette, Series II No. 30,

Extraordinary No. 3 dated 31st October, 2017, except

as respects things done or omitted to be done

before such supersession, the period for submitting

the declaration in FORM GST TRAN-1 is extended

till 27th December, 2017.

Dipak M. Bandekar, Commissioner of State Tax.

Panaji, 15th November, 2017.

________

Notification

CCT/26-2/2017-18/21

In exercise of the powers conferred by Section

168 of the Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017) read with sub-rule (5) of Rule 61

of the Goa Goods and Services Tax Rules, 2017, the

Commissioner, on the recommendations of the

Council, hereby specifies that the return in FORM

GSTR-3B for the month as specified in column (2)

of the Table shall be furnished electronically

through the common portal, on or before the last

date as specified in the corresponding entry in

column (3) of the said Table, namely:-

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 32

(EXTRAORDINARY No. 2)

15TH NOVEMBER, 2017

1810

TABLE

Month

Last date for filing of return in

No.

FORM GSTR-3B

1. January, 2018

20th February, 2018.

2. February, 2018

20th March, 2018.

3. March, 2018

20th April, 2018.

2. Payment of Taxes for discharge of tax liability

as per FORM GSTR-3B: Every registered person

furnishing the return in FORM GSTR-3B shall,

subject to the provisions of Section 49 of the said

Act, discharge his liability towards tax, interest,

penalty, fees or any other amount payable under

the said Act by debiting the electronic cash ledger

or electronic credit ledger, as the case may be, not

later than the last date, as mentioned in column (3)

of the said Table, on which he is required to furnish

the said return.

Dipak M. Bandekar, Commissioner of State Tax.

,Panaji, 15th November, 2017.

________

Notification

CCT/26-2/2017-18/22

In exercise of the powers conferred by the

second proviso to sub-section (1) of Section 37 read

with Section 168 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this

Notification referred to as the “said Act”), and in

supersession of Notification No. CCT/26-2/2017-

-18/11 dated the 12th September, 2017, published

in the Official Gazette, Series II No. 24 dated the

14th September, 2017, except as respects

things done or omitted to be done before

such supersession, the Commissioner, on the

recommendations of the Council, hereby extends

the time limit for furnishing the details of outward

supplies in FORM GSTR-1 under sub-section (1) of

Section 37 of the said Act for the months as specified

in column (2) of the Table, by such class of

registered persons having aggregate turnover of

more than 1.5 crore rupees in the preceding

financial year or the current financial year, till the

time period as specified in the corresponding entry

in column (3) of the said Table, namely:-

TABLE

Sl.

Month for which the

Time period for furnishing

No.

details in

the details in

FORM GSTR-1

are furnished

July-October, 2017

31st December, 2017.

November, 2017

10th January, 2018.

December, 2017

10th February, 2018.

January, 2018

10th March, 2018.

February, 2018

10th April, 2018.

March, 2018

10th May, 2018.

2. The extension of the time limit for furnishing

the details or return, as the case may be, under

sub-section (2) of Section 38 and sub-section (1) of

Section 39 of the said Act, for the months of July,

2017 to March, 2018 shall be subsequently notified

in the Official Gazette.

Dipak M. Bandekar, Commissioner of State Tax.

,Panaji, 15th November, 2017.

________

Notification

CCT/26-2/2017-18/23

In exercise of the powers conferred by sub-section

(6) of Section 39 read with Section 168 of the Goa

Goods and Services Tax Act, 2017 (Goa Act 4 of

2017), the Government of Goa hereby makes the

following amendments in the Notification No. CCT/

/26-2/2017-18/14 dated the 13th October, 2017,

published in the Official Gazette, Series II No. 28

Extraordinary No. 2 dated the 13th October, 2017,

namely:-

In the said Notification, for the words, figures

and letters “the 15th day of November, 2017”, the

words, figures and letters “the 24 day of December,

2017” shall be substituted.

Dipak M. Bandekar, Commissioner of State Tax.

,Panaji, 15th November, 2017.

________

Notification

CCT/26-2/2017-18/24

In exercise of the powers conferred by sub-section

(6) of Section 39 read with Section 168 of the Goa

Goods and Services Tax Act, 2017 (Goa Act 4 of

2017), (hereafter in this Notification referred to as

the “said Act”), the Commissioner hereby extends

the time limit for furnishing the return by a

non-resident taxable person, in FORM GSTR-5,

under sub-section (5) of Section 39 of the said Act

read with Rule 63 of the Goa Goods and Services

Tax Rules, 2017 for the months of July, 2017, August,

2017, September, 2017 and October, 2017 till the

11th day of December, 2017.

Dipak M. Bandekar, Commissioner of State Tax.

,Panaji, 15th November, 2017.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 32

(EXTRAORDINARY No. 2)

15TH NOVEMBER, 2017

1811

Notification

CCT/26-2/2017-18/25

In exercise of the powers conferred by sub-section

(6) of Section 39 read with Section 168 of the Goa

Goods and Services Tax Act, 2017 (Goa Act 4 of

2017) and Section 20 of the Integrated Goods and

Services Tax Act, 2017 (13 of 2017), and in

supersession of Notification No. CCT/26-2/2017-

-18/15 dated the 13th October, 2017, published in

the Official Gazette, Series II No. 28, Extraordinary

No. 2 dated the 13th October, 2017, except as

respects things done or omitted to be done before

such supersession, the Commissioner, hereby

extends the time limit for furnishing the return in

FORM GSTR-5A for the month of July, 2017, August,

2017, September, 2017 and October, 2017 by a

person supplying online information and database

access or retrieval services from a place outside

India to a non-taxable online recipient referred to

in Section 14 of the Integrated Goods and Services

Tax Act, 2017 and Rule 64 of the Goa Goods and

Services Tax Rules, 2017, till the 15th day of

December, 2017.

Dipak M. Bandekar, Commissioner of State Tax.

,Panaji, 15th November, 2017.

________

Notification

CCT/26-2/2017-18/26

In exercise of the powers conferred by sub-section

(6) of Section 39 read with Section 168 of the Goa

Goods and Services Tax Act, 2017 (Goa Act 4 of

2017) (hereinafter referred to as the “said Act”)

and in supersession of Notification No. CCT/26-2/

/2017-18/16 dated the 13th October, 2017,

published in the Official Gazette, Series II No. 28,

Extraordinary No. 2 dated the 13th October, 2017,

except as respects things done or omitted to be

done before such supersession, the Commissioner

hereby extends the time limit for furnishing the

return by an Input Service Distributor in FORM

GSTR-6 under sub-section (4) of Section 39 of the

said Act read with Rule 65 of the Goa Goods and

Services Tax Rules, 2017 for the month of July, 2017

till the 31st day of December, 2017.

2. The extension of the time limit for furnishing

the return under sub-section (4) of Section 39 of

the said Act for the month of August, 2017,

September, 2017 and October, 2017 shall be

subsequently notified in the Official Gazette.

Dipak M. Bandekar, Commissioner of State Tax.

,Panaji, 15th November, 2017.

________

Notification

CCT/26-2/2017-18/27

In pursuance of Section 168 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017) and

sub-rule (3) of Rule 45 of the Goa Goods and Services

Tax Rules, 2017, the Commissioner hereby makes

the following amendments in the Notification

No. CCT/26-2/2017-18/19 dated the 31st October,

2017, published in the Official Gazette, Series II

No. 30, Extraordinary No. 3 dated the 31st October,

2017, namely:-

In the said Notification, for the words, figures

and letters “the 30th day of November, 2017”, the

words, figures and letters “the 31st day of

December, 2017” shall be substituted.

Dipak M. Bandekar, Commissioner of State Tax.

,Panaji, 15th November, 2017.

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