THE GOA GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification CCT/26-2/2017-18/3 Dated 8th August, 2017.

In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Goa Goods and Services Tax Rules, 2017, read with Section 168 of the Goa Goods and Services Act, 2017 (Goa Act 4 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl. No.	Month	Date for filing of FORM GSTR-3B
(1)	(2)	(3)
1	July, 2017	20th August, 2017
2	August, 2017	20th September, 2017.

Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to February, 2019 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. 38/1/2017-Fin(R&C)(65) dated the 06th August, 2018, published in the Official Gazette, Series I No. 18, Extraordinary dated the 6th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of March, 2019.

This Notification shall come into force with effect from the 8th day of August, 2017.

Dipak M. Bandekar,

Commissioner of State Tax.

Panaji,