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Panaji, 11th October, 2019 (Asvina 19, 1941)
SERIES I No. 28
Reg. No. G-2/RNP/GOA/32/2018-2020
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
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Notification
CCT/26-2/2018-19/48/1771
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
October, 2019 to March, 2020 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
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
No. 2
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.
This notification shall be deemed to have
come into force with effect from 09-10-2019.
Dipak M. Bandekar, Commissioner of State
Tax.
Panaji, 11th October, 2019.
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Notification
CCT/26-2/2018-19/49/1772
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 such class of registered persons
having aggregate turnover of more than 1.5
crore rupees in the preceding financial year