Goa Goods and Services Tax (Sixth Removal of Difficulties) order, 2019

Jul 09, 2019 | by Avantis RegTech Legal Research Team


The State Government of Goa on July 05, 2019, has published Goa Goods and Services Tax (Sixth Removal of Difficulties) order, 2019, to further amend the Section 44 of Goa Goods and Services Tax Act, 2017, which specifies the procedure for furnishing Annual Return.

Whereas, for the purpose of furnishing of the annual return electronically for every financial year as referred to in section 44(1) of the Goa Goods and Services Tax Act, 2017, certain technical problems are being faced by the tax payers as a result whereof, the said annual return for the period from July 01, 2017 to March 31, 2018 could not be furnished by the registered persons and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.

Therefore, State Government of Goa has published Goa Goods and Services Tax (Sixth Removal of Difficulties) order, 2019, to remove the difficulties.

Under section 44, in the Explanation, August 31, 2019 has been substituted instead of June 30, 2019.

This order deemed to have come into force with effect from June 28, 2019.

[Notification No.38/1/2017-Fin(R&C)]


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