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Panaji, 6th February, 2020 (Magha 17, 1941)

SERIES I No. 45

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/26-2/2018-19/51/2911

In exercise of the powers conferred by

section 168 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017), 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 makes the following further

amendment in the notification No. CCT/26-2/

/2018-19/48/1771, dated 11th October, 2019,

published Extraordinary Official Gazette

No. 2, Series I No. 28 dated 11th October,

2019, namely:—

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

EXTRAORDINARY

In the said notification, after the First

proviso, the following provisos shall be

inserted, namely:—

“Provided also that the return in FORM

GSTR-3B of the said rules for the months

of January, 2020, February, 2020 and

March, 2020 for taxpayers having an

aggregate turnover of up to rupees five

crore in the previous financial year, whose

principal place of business is in the State

of Goa shall be furnished electronically

through the common portal, on or before

the 22nd February, 2020, 22nd March, 2020,

and 22nd April, 2020, respectively:

This notification shall be deemed to have

come into force with effect from the 3rd day

of February, 2020.

Dipak M. Bandekar, Commissioner of State

Tax, Goa State.

Panaji, 5th February, 2020.

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