Panaji, 28th June, 2019 (Asadha 7, 1941)

SERIES II No. 13

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

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Notification

No. CCT/26-2/2018-19/47/808

In exercise of the powers conferred by Section 168 of the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act)

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 recommendations

of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for

each of the months from July, 2019 to September, 2019 shall be furnished electronically

through the common portal, on or before the twentieth day of the month succeeding such

month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.— Every

registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject

to the provisions of Section 49 of the said Act, discharge his liability towards tax, interest,

penalty, fees or any other amount payable under the said Act by debiting the electronic

cash ledger or electronic credit ledger, as the case may be, not later than the last date,

as specified in the first paragraph, on which he is required to furnish the said return.

Amit Satija, IAS, Commissioner of State Tax.

Panaji, 28th June, 2019.

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Notification

No. CCT/26-2/2018-19/46/809

In exercise of the powers conferred by the second proviso to sub-section (1) of Section

37 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)

(hereafter in this notification referred to as the said Act), the Commissioner, on the

recommendations of the Council, hereby extends the time limit for furnishing the details

of outward supplies in FORM GSTR-1 of the Goa Goods and Services Tax Rules, 2017, by

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

237

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 13

(EXTRAORDINARY No. 2)

28TH JUNE, 2019

238

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such class of registered persons having aggregate turnover of more than 1.5 crore rupees

in the preceding financial year or the current financial year, for each of the months from

July, 2019 to September, 2019 till the eleventh day of the month succeeding such month.

2. 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, 2019 to September, 2019 shall be subsequently notified in the Official

Gazette.

Amit Satija, IAS, Commissioner of State Tax.

Panaji, 28th June, 2019.