SERIES II No. 41
PUBLISHED BY AUTHORITY
RNI No. GOAENG/2002/6410
Reg. No. RNP/GOA/32/2024-2026
Panaji, 15th January, 2025 (Pausa 25, 1946)
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
——
Notification
No. CCT/26-2/2024-25/287/4392
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.
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:-
“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
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.”
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/26-2/2024-25/288/4393
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 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
Suggestions are welcomed on e-mail: [email protected]
869
EXTRAORDINARY
No. 4
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 41
(EXTRAORDINARY No. 4)
15TH JANUARY, 2025
870
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
Due date
1
2
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.
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.
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
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
871
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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