2629

Panaji, 12th February, 2019 (Magha 23, 1940)

SERIES I No. 45

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

__

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

Order No. 02/2019-State Tax

Whereas, sub-section (4) of section 52 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 operator

who collects the amount specified in sub-

-section (1) shall furnish a statement,

electronically, containing the details of

outward supplies of goods or services or both

effected through it, including the supplies of

goods or services or both returned through it,

and the amount collected under sub-section

(1) during a month, in such form and manner

as may be prescribed, within ten days after

the end of such month;

And whereas, certain operators, were

unable to obtain registration because of

technical issues being faced by them on the

common portal but they collected the amount

for the months of October, November and

December, 2018, as a result whereof, the

statement under sub-section (4) of section 52

of the said Act could not be furnished and

because of that certain difficulties have arisen

in giving effect to the provisions of the said

sub-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 (Second

Removal of Difficulties) Order, 2019.

2. In section 52 of the Goa Goods and

Services Tax Act, 2017, in sub-section (4), in

the Explanation, for the figures, letters and

word “31st January, 2019”, the figures, letters

and word “07th February, 2019” shall be

substituted.

3. This notification shall deemed to have

come into force with effect from the 1st day of

February, 2019.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary

Finance (R&C).

Porvorim, 11th February, 2019.

EXTRAORDINARY

No. 3

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 1.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—358/160—2/2019.