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Panaji, 20th December, 2018 (Agrahayana 29, 1940)

SERIES I No. 38

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

__

Order

38/1/2017-Fin(R&C)/1973

01/2018-State Tax

Whereas, sub-section (1) of section 44 of

the Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017) (hereafter in this Order

referred to as the said Act) provides that

every registered person, other than an Input

Service Distributor, a person paying tax

under section 51 or section 52, a casual

taxable person and a non-resident taxable

person, shall furnish an annual return for

every financial year electronically in such

form and manner as may be prescribed on

or before the thirty-first day of December

following the end of such financial year;

And whereas, for the purpose of furnishing

of the annual return electronically for every

financial year as referred to in sub-section

(1) of section 44 of the said Act, the

electronic system to be developed is at the

advanced stage and is likely to be made

operational by the 31st January, 2019 as a

result whereof, the said annual return for

the period from the 1st July, 2017 to the

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

EXTRAORDINARY

31st March, 2018 could not be furnished by

the registered persons, as referred to in the

said sub-section (1) and because of that,

certain difficulties have arisen in giving

effects to the provisions of the said section;

Now, therefore, in exercise of the powers

conferred by section 172 of the Goa Goods

and Services Tax Act, 2017, the Government

of Goa, on recommendations of the Council,

hereby makes the following Order, to remove

the difficulties, namely:—

1. Short title.— This order may be called

the Goa Goods and Services Tax (Removal of

Difficulties) Order, 2018.

2. In section 44 of the Goa Goods and

Services Tax Act, 2017, after sub-section (2),

the following Explanation shall be inserted,

namely:—

“Explanation.— For the purposes of this

section, it is hereby declared that the annual

return for the period from the 1st July, 2017

to the 31st March, 2018 shall be furnished

on or before the 31st March, 2019.”.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R&C).

Porvorim, 17th December, 2018.

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