Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
SERIES II No. 41
Panaji, 15th January, 2025 (Pausa 25, 1946) PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 4
GOVERNMENT OF GOA
return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth day of January, 2025." Department of Finance
Office of the Commissioner of Commercial Taxes
2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025.
—— Notification
Vishant S. N. Gaunekar, Commissioner of State No. CCT/26-2/2024-25/287/4392
Taxes, Goa.
Panaji, 15th January, 2025.
———— Notification
Read: Notification No. 01/2025-Central Tax dated 10-01-2025 issued by Under Secretary, CBIC, Department of Revenue, Ministry of Finance, Government of India.
No. CCT/26-2/2024-25/288/4393
Read: Notification No. 02/2025-Central Tax dated 10-01-2025 issued by Under Secretary, CBIC, Department of Revenue, Ministry of Finance, Government of India.
In exercise of the powers conferred by the first 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 fifth proviso, the
following proviso shall be inserted, namely:-
In exercise of the powers conferred by sub- section (6) of Section 39 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 extends the time limit for furnishing the return in FORM GSTR-3B electronically, through the common portal, by the registered persons, as specified under—
(i) sub-section (1) of Section 39, for the month of December, 2024, till twenty-second day of January, 2025;
(ii) proviso to sub-section (1) of Section 39, for the quarter of October, 2024 to December, 2024, for "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 for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who are required to furnish
Suggestions are welcomed on e-mail: [email protected] 869OFFICIAL GAZETTE — GOVT. OF GOA SERIES II No. 41 (EXTRAORDINARY No. 4) 15TH JANUARY, 2025 the class of registered persons mentioned in column (2) of the Table given below, till the date mentioned in the corresponding entry in column (3) of the said Table, namely:-
TABLE
Sr. No. Class of registered persons
1
2
Due date
3
1. Registered persons whose principal place of business is Twenty-fourth day of January, 2025.
in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
2. Registered persons whose principal place of business is in Twenty-sixth day of January, 2025.
the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi
2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025.
Vishant S. N. Gaunekar, Commissioner of State Taxes, Goa.
Panaji, 15th January, 2025.
————
Notification
No. CCT/26-2/2024-25/289/4394
Read: Notification No. 03/2025-Central Tax dated 10-01-2025 issued by Under Secretary, CBIC, Department of Revenue, Ministry of Finance, Government of India.
In exercise of the powers conferred by sub- section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Commissioner, on the recommen- dations of the Council, hereby extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of Section 39 of the said Act read with Rule 63 of the Goa Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 15th day of January, 2025.
2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025.
Vishant S. N. Gaunekar, Commissioner of State Taxes, Goa.
In exercise of the powers conferred by sub-
section (6) of Section 39 read with Section 168 of
the Goa Goods and Services Tax Act, 2017 (Goa
Act 4 of 2017), the Commissioner, on the recommen-
dations of the Council, hereby extends the time
limit for furnishing the return by an Input Service
Distributor in FORM GSTR-6 under sub-section (4)
of Section 39 of the said Act read with Rule 65 of the
Goa Goods and Services Tax Rules, 2017, for the
month of December, 2024 till the 15th day of January,
2025.
2. This notification shall be deemed to have come
into force with effect from the 10th day of January,
2025.
Vishant S. N. Gaunekar, Commissioner of State
Taxes, Goa.
Panaji, 15th January, 2025.
————
Notification
Panaji, 15th January, 2025.
———— Notification
No. CCT/26-2/2024-25/290/4395
Read: Notification No. 04/2025-Central Tax dated 10-01-2025 issued by Under Secretary, CBIC, Department of Revenue, Ministry of Finance, Government of India.
No. CCT/26-2/2024-25/291/4396
Read: Notification No. 05/2025-Central Tax dated 10-01-2025 issued by Under Secretary, CBIC, Department of Revenue, Ministry of Finance, Government of India.
In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa OFFICIAL GAZETTE — GOVT. OF GOA SERIES II No. 41 (EXTRAORDINARY No. 4) 15TH JANUARY, 2025 Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return by a registered person, required to deduct tax at source under the provisions of Section 51 of the said Act, in FORM GSTR-7 under sub-section (3) of Section 39 of the said Act read with Rule 66 of the Goa Goods and Services Tax Rules, 2017, for the month of December, 2024, till the 12th day of January, 2025.
2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025.
Vishant S. N. Gaunekar, Commissioner of State
Taxes, Goa.
Panaji, 15th January, 2025.
———— Notification
No. CCT/26-2/2024-25/292/4397
Read: Notification No. 06/2025-Central Tax dated 10-01-2025 issued by Under Secretary, CBIC, Department of Revenue, Ministry of Finance, Government of India.
In exercise of the powers conferred by first
proviso to sub-section (4) of Section 52 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 extends
the time limit for furnishing the statement,
containing the details of outward supplies of goods
or services or both, effected through an e-commerce
operator, in FORM GSTR-8, under sub-section (4) of
Section 52 of the said Act read with Rule 67 of the
Goa Goods and Services Tax Rules, 2017 for the
month of December, 2024 till the 12th day of January,
2025.
2. This notification shall be deemed to have come
into force with effect from the 10th day of January,
2025.
Vishant S. N. Gaunekar, Commissioner of State
Taxes, Goa.
Panaji, 15th January, 2025.
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