Panaji, 26th March, 2018 (Chaitra 5, 1940)

SERIES II No. 51

PUBLISHED BY AUTHORITY

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2297

RNI No. GOAENG/2002/6410

Reg. No. G-2/RNP/GOA/32/2018-20

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

__

Notification

No. CCT/26-2/2017-18/30

In exercise of the powers conferred by 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”), 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 below 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:-

EXTRAORDINARY

No. 3

TABLE

Sl.

Month

Last date for filing of

No.

return in FORM GSTR-3B

(1)

(2)

(3)

1.

April, 2018

20th May, 2018.

2.

May, 2018

20th June, 2018.

3.

June, 2018

20th July, 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 Act,

discharge his liability towards tax, interest,

penalty, fees or any other amount payable under

the 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, 26th March, 2018.

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