Panaji, 3rd July, 2020 (Asadha 12, 1942)

SERIES II No. 14

Reg. No. G-2/RNP/GOA/32/2018-2020

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

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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