Panaji, 8th April, 2020 (Chaitra 19, 1942)

SERIES II No. 1

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

__

Notification

No. CCT/26-2/2018-19/55

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

amendments in the Government notification

No. CCT/26-2/2018-19/54/02 dated the 31st March,

2020, published in the Extraordinary Official

Gazette, Series II No. 1 dated 2nd April, 2020,

namely:-

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

7

In the said notification, in the first paragraph,

after the first proviso, the following provisos shall

be inserted, namely:

“Provided also that, for taxpayers having an

aggregate turnover of more than rupees 5 crore

rupees in the previous financial year, the return in

FORM GSTR-3B of the said rules for the month of

May, 2020 shall be furnished electronically through

the common portal, on or before the 27th June,

2020:

Provided also 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 month of

May, 2020 shall be furnished electronically through

the common portal, on or before the 12th day of

July, 2020.

Hemant Kumar, IAS, Commissioner of State Tax.

Panaji, 08th April, 2020.

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