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Panaji, 3rd September, 2018 (Bhadra 12, 1940)
SERIES I No. 22
Reg. No. G-2/RNP/GOA/32/2018-20
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
Suggestions are welcomed on e-mail: dir–[email protected]
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(66)
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.
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:—
EXTRAORDINARY
No. 4
TABLE
Sr. No.
Quarter for which Time period for furnishing
details in FORM GSTR-1 details in FORM GSTR-1
are furnished
1
2
3
1. July-September, 2018
31st October, 2018
2. October-December, 2018
31st January, 2019
3. January-March, 2019
30th April, 2019
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 Secretary,
Finance (R&C).
Porvorim, 3rd September, 2018.
————
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.