Supersession Notification No. 38/1/2017- -Fin(R&C)(178) dated 28th October, 2020 - CCT/26-2/2018-19/64/1825 - Goa SGST

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Notification No. CCT/26-2/2018-19/64/1825 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) (hereafter in this notification referred to as the said Act), and in supersession of the Government Notification No. 38/1/2017- -Fin(R C)(178) dated 28th October, 2020 published in the Extraordinary Official Gazette No. 2, Series I No. 31 dated 30th October, 2020, and notification of the Commissioner No. CCT/26-2/2018-19/60/1545 dated 21st October, 2020, published in the Extraordinary Official Gazette No. 2, Series II No. 29 dated 21st October, 2020, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Goa Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of Section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. Hemant Kumar, IAS, Commissioner of State Tax. Panaji, 25th November, 2020.