Annual GST return deadline extended under Section 44 and Rule 80; electronic filing required through common portal. The Commissioner, under Section 44 of the Goa GST Act, 2017 read with Rule 80 of the Goa GST Rules, 2017, has extended the time limit for furnishing the annual return for the financial year 2018-2019, to be furnished electronically through the common portal, on the recommendation of the Council.