829

Panaji, 10th September, 2019 (Bhadra 19, 1941)

SERIES I No. 23

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)/4781

Removal of Difficulty Order No. 07/2019-

-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, certain technical

problems are being faced by the taxpayers as

a result whereof, the said annual return for the

period from the 1st July, 2017 to the 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 effect 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 Goa Government,

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 (Seventh

Removal of Difficulties) Order, 2019.

2. In section 44 of the Goa Goods and

Services Tax Act, 2017, in the Explanation, for

the figures, letters and word “31st August,

2019”, the figures, letters and word “30th

November, 2019” shall be substituted.

This order shall deemed to have come into

force with effect from the 26th August, 2019.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 10th September, 2019.

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—205/160—9/2019.

EXTRAORDINARY

No. 2