Panaji, 3rd July, 2020 (Asadha 12, 1942) SERIES II No. 14 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
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Notification
CCT/26-2/2018-19/58/570
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 amendments in the notification No. CCT/26-2/2018-19/54/02 dated 31st March, 2020, published in the Extraordinary Official Gazette, Series II No. 1 dated 2nd April, 2020, namely:-
In the said notification, in the first paragraph, after the third proviso, the following provisos shall be inserted, namely:-
"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 August, 2020 shall be furnished electronically through the common portal, on or before the 1st day of October, 2020.".
Hemant Kumar, IAS, Commissioner of State Tax.
Panaji, 2nd July, 2020.
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