Amendment in Notification No. CCT/26-2/2018-19/64/1825, dated the 25th November, 2020 - CCT/26-2/2020-21/71/304 - Goa SGST

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Notification No. CCT/26-2/2020-21/71/304 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), the Commissioner, on the recommendations of the Council, hereby makes the following 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 proviso, the following proviso shall be inserted, namely:- Provided further 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 April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period. . Hemant Kumar, IAS, Commissioner of State Tax. Panaji, 12th May, 2021.