Panaji, 21st October, 2020 (Asvina 29, 1942)

SERIES II No. 29

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

No. CCT/26-2/2018-19/62/1544

In exercise of the powers conferred by the first

proviso to Rule 46 of the Goa Goods and Services

Tax Rules, 2017, the Commissioner, on the

recommendations of the Council, hereby makes the

following amendment in the Government

notification No. CCT/26-2/2017-18/2/1241 dated

30th June, 2017, published in the Extraordinary

Official Gazette No. 3, Series I No. 13 dated 30th

June, 2017, namely:-

In the said notification, with effect from the

01st day of April, 2021, for the Table, the following

shall be substituted, namely:-

“TABLE

Sr.

Aggregate Turnover

Number of Digits of

No.

in the preceding

Harmonised System

financial year

of Nomenclature

Code (HSN Code)

1. Upto rupees five crores

2. More than rupees five crores

Provided that a registered person having

aggregate turnover up to five crores rupees in the

previous financial year may not mention the

number of digits of HSN Code, as specified in the

723

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

corresponding entry in column (3) of the said Table

in a tax invoice issued by him under the said rules

in respect of supplies made to unregistered

persons.”.

Hemant Kumar, IAS, Commissioner of State Tax.

Panaji, 21st October, 2020.

________

Notification

No. CCT/26-2/2018-19/60/1545

In exercise of the powers conferred by the

second proviso to sub-section (1) of Section 37 read

with 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), the

Commissioner, on the recommendations of the

Council, hereby extends the time limit for

furnishing the details of outward supplies in

FORM GSTR-1 of the Goa Goods and Services Tax

Rules, 2017, by such class of registered persons

having aggregate turnover of more than 1.5 crore

rupees in the preceding financial year or the

current financial year, for each of the months from

October, 2020 to March, 2021 till the eleventh day

of the month succeeding such month.

2. The time limit for furnishing the details or

return, as the case may be, under sub-section (2) of

Section 38 of the said Act, for the months of

October, 2020 to March, 2021 shall be subsequently

notified in the Official Gazette.

Hemant Kumar, IAS, Commissioner of State Tax.

Panaji, 21st October, 2020.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 29

(EXTRAORDINARY No. 2)

21ST OCTOBER, 2020

724

Notification

No. CCT/26-2/2018-19/61/1546

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 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

October, 2020 to March, 2021 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 up to 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

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 2.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—222/160—10/2020.

of the said rules for the months of October, 2020

to March, 2021 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, 21st October, 2020.