Seeks to make filing of annual return under section 44 (1) of Goa Goods and Services Tax Act, 2017 for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date - 38/1/2017-Fin(R&C)(114) - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Notification 38/1/2017-Fin(R C)(114) In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act), the Government of Goa, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the class of registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules: Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date. This notification shall be deemed to have come into force with effect from 09-10-2019. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary (Finance) (R C). Porvorim, 21st October, 2019.