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497
Panaji, 10th September, 2018 (Bhadra 19, 1940)
SERIES II No. 23
PUBLISHED BY AUTHORITY
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
CCT/26-2/2018-19/39/2150
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
(hereafter in this notification referred to as the
said rules), the Commissioner, on the recommen-
dations of the Council, hereby makes the following
further amendments—
(i) in notification number CCT/26-2/2017-18/12
dated 15th September, 2017, published in the
Official Gazette, Series II No. 24, Extraordinary
No. 2 dated the 18th September, 2017; and
(ii) in notification number CCT/26-2/2017-18/30
dated 26th March, 2018, published
in the Official Gazette, Series II No. 51,
Extraordinary No. 3 dated the 26th March,
2018, namely:-
2. In the said notifications, in the first paragraph,
the following proviso shall be inserted, namely:—
“Provided that the return in FORM GSTR-3B of
the said rules to be filed for the period from
July, 2017 to November, 2018 by the taxpayers
who have obtained Goods and Services Tax
Identification Number (GSTIN) in terms of
Notification No. 38/1/2017-Fin (R&C)(65) dated the
EXTRAORDINARY
No. 2
06th August, 2018 published in the Official Gazette,
Series I No. 18, Extraordinary, dated the 6th August,
2018, shall be furnished electronically through the
common portal on or before the 31st day of
December, 2018.”.
Dipak M. Bandekar, Commissioner of State Tax.
Panaji, 10th September, 2018.
________
Notification
CCT/26-2/2018-19/38/2151
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
(hereafter in this notification referred to as the
said rules), the Commissioner, on the recommen-
dations of the Council, hereby makes the following
amendments—
(i) in notification number CCT/26-2/2017-18/3
dated 8th August, 2017, published in the
Official Gazette, Series II No. 18, Extraordinary
No. 3 dated the 8th August, 2017; and
(ii) in notification number CCT/26-2/2017-18/21
dated 15th November, 2017, published
in the Official Gazette, Series II No. 32,
Extraordinary No. 2 dated the 15th November,
2017, namely:-
2. In the said notifications, in the first paragraph,
the following proviso shall be inserted, namely:—
“Provided that the return in FORM GSTR-3B of
the said rules to be filed for the period from July,