Seeks to extend dates of specified compliances in exercise of powers under section 168A of Goa Goods and Services Tax Act, 2017

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..... wers conferred by section 168A of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the Government notifications No. 38/1/2017-Fin(R C)(148), date .....

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..... ery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely: (i) for the financial year 2018-19, upto the 30th day of April, 2024; (ii) for the financial year 2019-20, upto the 31st day of August, 2024. 2. This notification shall be deemed to have come into force with effect from the 28th day of December, 2023. .....

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