Govt. of Goa issues clarification for extension of limitation under GST law

The Government of Goa Department of Finance, Office of the Commissioner of Commercial Taxes vide Circular (No. 10/2021-22-GST) dated August 25, 2021 issued clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated April 27, 2021.

The Government has issued notifications under Section 168A of the Goa GST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the Goa GST Act, which falls during the specified period, has been extended up to a specific date, subject to some exceptions as specified in the said notifications. In this context, various representations have been received seeking clarification regarding the cognizance for extension of limitation in terms of Hon’ble Supreme Court Order dated April 27, 2021 in Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020 under the GST law. The issues have been examined and to ensure uniformity in the implementation of the provisions of law across the field formations, the undersigned, in exercise of its powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017.

Source- https://goaprintingpress.gov.in/downloads/2122/2122-21-SII-EOG-01.pdf