Goa Goods and Services Tax (Sixth Removal of Difficulties) order, 2019 - Order No. 06/2019--State Tax - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C) Removal of Difficulty Order No. 06/2019--State Tax Whereas, sub-section (1) of section 44 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year; And whereas, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the tax payers as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31 st March, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section. Now, therefore, in exercise of the powers conferred by section 172 of the Goa Goods and Services Tax Act, 2017, the Government of Goa, on recommendations of the Council, hereby makes the following order, to remove the difficulties, namely: 1. Short title. This order may be called the Goa Goods and Services Tax (Sixth Removal of Difficulties) order, 2019. 2. In section 44 of the Goa Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word 30th June, 2019 , the figures, letters and word 31 st August, 2019 shall be substituted. This order shall deemed to have come into force with effect from the 28th June, 2019. By order and in the name of the Governor of Goa. Sunil Masurkar, Additional Secretary Finance (R C). Porvorim, 4th July, 2019.