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Extends the time limit for furnishing the return by an Input Service Distributor.

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Full Text of the Document

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.... 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the "said Act"), Central Government Notification No. 26/2017-Central Tax dated 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide G.S.R. number 1071(E) dated 28th August, 2017 and Central Government Notification No. 31/2017....