Seeks to make filing of annual return under section 44 (1) of Goa Goods and Services Tax Act, 2017 for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date - 38/1/2017-Fin(R&C)(114) - Goa SGST

Goa GST Update: Small taxpayers with turnover under 2 crores can optionally file late annual returns for 2017-19.

The Government of Goa, under the Goa Goods and Services Tax Act, 2017, has issued a notification allowing small taxpayers with an aggregate turnover of less than 2 crores, who have not filed their annual returns for the financial years 2017-18 and 2018-19 by the due date, to optionally file these returns. This applies to registered persons under section 44(1) of the Act and rule 80(1) of the Goa GST Rules, 2017. If the return is not filed by the due date, it will be considered as furnished on the due date. This notification is effective from October 9, 2019.