Goa Gazette, No. 1819-22, 03 September 2018

Panaji, 3rd September, 2018 (Bhadra 12, 1940) SERIES I No. 22 PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 4

TABLE

GOVERNMENT OF GOA

Sr. No. Quarter for which Time period for furnishing Department of Finance

details in FORM GSTR-1 details in FORM GSTR-1

are furnished

Revenue & Control Division

1 2 3

___

Notification

1. July-September, 2018 31st October, 2018 2. October-December, 2018 31st January, 2019 3. January-March, 2019 30th April, 2019

38/1/2017-Fin(R&C)(66)

3. 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, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretar y,

Finance (R&C).

Porvorim, 3rd September, 2018.

In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), the Government of Goa, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

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Corrigendum

38/1/2017-Fin(R&C)(12/2018-Rate)(Corri.)Read: Government Notification 38/1/2017- -Fin(R&C)(12/2018-Rate) dated 29-6-2018, published in the Official Gazette, Series I No. 13, Extraordinary dated 29-6-2018. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Goa 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:— 1313 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 22 (EXTRAORDINARY No. 4) 3RD SEPTEMBER, 2018 In the Government Notification 38/1/2017- -Fin(R&C)(12/2018-Rate) dated 29-6-2018, published in the Official Gazette, Series I No. 13, Extraordinary dated 29-6-2018,—

(1) at page 905, in line 6, for "dated 30th June, 2017 namely:-", read "dated 30th June, 2017 and last amended vide notification 38/1/2017- -Fin (R&C)(10/2018-Rate)/695 dated 28-3-2018, published in the Official Gazette, Series I No. 51, Extraordinary No. 2 dated 28-3-2018 namely:-".

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretar y,

Finance (R&C).

Porvorim, 3rd September, 2018.

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