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Goa Goods and Services Tax (Removal of Difficulties) Order, 2020. - Removal of Difficulty Order No. 01/2020-State Tax - Goa SGST

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..... prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, willful misstateme .....

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Goa Goods and Services Tax (Removal of Difficulties) Order, 2020. - Removal of Difficulty Order No. 01/2020-State Tax - Goa SGST

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..... unicated to such person and sub-section (4) of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month; And whereas, a large number of registrations have been cancelled under subsection (2) of section 29 of the said Act by the proper officer by serving notices as per clause ( .....

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Goa Goods and Services Tax (Removal of Difficulties) Order, 2020. - Removal of Difficulty Order No. 01/2020-State Tax - Goa SGST

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..... of section 30 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the Goa Goods and Services Tax Act, 2017, the Government of Goa, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:- 1. Short title.- This Order may be called the Goa Goods and Services Tax (Removal of Difficulties) Order, 2020. 2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of th .....

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Goa Goods and Services Tax (Removal of Difficulties) Order, 2020. - Removal of Difficulty Order No. 01/2020-State Tax - Goa SGST

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