Panaji, 2nd April, 2020 (Chaitra 13, 1942)
SERIES II No. 1
Reg. No. G-2/RNP/GOA/32/2018-20
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
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Notification
No. CCT/26-2/2018-19/52/01
In exercise of the powers conferred by
sub-section (1) of Section 44 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 Rule 80 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
extends the time limit for furnishing of the annual
return specified under Section 44 of the said Act
read with Rule 80 of the said rules, electronically
through the common portal, for the financial year
2018-2019 till 30-06-2020.
Hemant Kumar, IAS, Commissioner of State Tax.
Panaji, March, 2020.
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Notification
No. CCT/26-2/2018-19/54/02
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
Suggestions are welcomed on e-mail: [email protected]
5
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 April, 2020 to
September, 2020 shall be furnished electronically
through the common portal, on or before the
twentieth day of the month succeeding such
month:
Provided that, for taxpayers having an aggregate
turnover of upto rupees five crore rupees in the
previous financial year, whose principal place
of business is in the State of Goa, the return in
FORM GSTR-3B of the said rules for the months of
April, 2020 to September, 2020 shall be furnished
electronically through the common portal, on or
before the twenty-second 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 by debiting the electronic cash ledger
or electronic credit ledger, as the case may be and
his liability towards interest, penalty, fees or any
other amount payable under the said Act by
debiting the electronic cash ledger, not later
than the last date, as specified in the first
paragraph, on which he is required to furnish the
said return.
Hemant Kumar, IAS, Commissioner of State Tax.
Panaji, March, 2020.