Notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 38/1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 8th March, 2019

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..... 017-Fin(R C)(100)/2805 In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), the Government of Goa, on the recommendations of the Council, hereby notifies the registered persons paying tax under the provisions of section 10 of the said Act or by availing the bene .....

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..... STR-4 of the Goa Goods and Services Tax Rules, 2017, on or before the 30 th day of April following the end of such financial year. 4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said Act i .....

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