PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 3
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–––
Notification
No. CCT/26-2/2024-25/81/195
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), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the Government Notification No. CCT/26-2/2018-19/64/1825 dated the 25th November, 2020, published in the Official Gazette, Extraordinary, Series II No. 35 dated the 26th November, 2020, namely:–
In the said notification, after the second proviso,
the following proviso shall be inserted, namely:–
"Provided also that the time limit for furnishing
the details of outward supplies in FORM GSTR-1 of
the said rules for the registered persons required to
furnish return under sub-section (1) of Section 39 of
the said Act, other than the registered persons who
are required to furnish return under proviso of the
said sub-section, for the tax period March, 2024,
shall be extended till the twelfth day of April, 2024."
2. This notification shall be deemed to have come
into force with effect from the 11th day of April,
2024.
S. S. Gill, IAS, Commissioner of State Tax.
Panaji, 16th April, 2024.
Price–Rs. 1.00
Suggestions are welcomed on e-mail: dir–[email protected]