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 Extraordinary Official Gazette, Series I No. 6, dated 9th May, 2019, namely:-

In the said notification,-

(i) in the second paragraph, the following proviso shall be inserted, namely:-

"Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Goa Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020.";

(ii) in the third paragraph, the following proviso shall be inserted, namely:-

"Provided that the said persons shall furnish the return in FORM GSTR-4 of the Goa Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020. ".

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

Pranab G. Bhat,

Under Secretary,

Finance (R&C).