Read: 1. Central Government Notification No. 26/ 2017-Central Tax dated 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1071(E) dated 28th August, 2017.

2. Central Government Notification No. 31/ /2017-Central Tax dated 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1145(E) dated 11th September, 2017.

In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4of 2017) (hereinafter referred to as the "said Act"), Central Government Notification No. 26/2017-Central Tax dated 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1071(E) dated 28th August, 2017 and Central Government Notification No. 31/ 2017-Central Tax dated 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1145(E) dated 11th September, 2017, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of Section 39 of the said Act read with Rule 65 of the Goa Goods and Services Tax Rules, 2017, for the month of July, 2017 upto the 13th October, 2017.

The extension of the time limit for furnishing the return under sub-section (4) of Section 39 of the said Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.

Dipak M. Bandekar,

Commissioner of State Tax.