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of <h1>Goa GST Act Mandates Final Return Submission by Dec 31 for Canceled Registrations Before Sept 30, 2018.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, mandates that individuals whose GST registration was canceled by a proper officer on or before September 30, 2018, must submit their final return using FORM GSTR-10 by December 31, 2018. This notification, issued on November 1, 2018, is in accordance with section 148 and section 45 of the Act, as well as rule 81 of the Goa GST Rules, 2017. The directive is made following recommendations from the Council and is authorized by the Under Secretary of Finance, Revenue & Control Division.
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