In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following further amendments in the Government notification No. 38/1/2017/Fin(R&C)(100)/2805 dated the 8th May, 2019, published in the Official Gazette, Extraordinary, Series I No. 6 dated the 9th May, 2019 namely:-

In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely:-

"Provided further that the said person shall furnish the return in FORM GSTR-4 of the Goa Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the 31st day of May, 2021.".

2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under

Secretary, Finance (R&C).