The Government of Goa has extended the deadline for filing appeals before the GST Appellate Tribunal to June 30, 2026 for all cases where orders were communicated on or before March 31, 2026.
For orders issued on or after April 1, 2026, taxpayers will be required to file appeals within three months from the date of communication.
The Goa GST Department, in the decision to curb tax evasion, has rolled out compliance conditions for events like exhibitions, concerts, trade fairs, and similar activities.
Property owners or persons permitting their premises to be used for such events should deliver information about organisers, including PAN and GST registration status, at least 3 days before the event.
Read Also: MoF Notif. No. 4220(E): Timelines for Filing Appeals Before GST Appellate Tribunal
As per the order, the failure to deliver the needed details may result in the property owner being considered as the supplier, thereby making them obligated for GST, including applicable interest and penalties.
Authorities have cautioned that non-compliance can draw penal provisions, along with fines and possible imprisonment under the GST law.
Closure
Through this notification, Goa has furnished relief by extending the appeal filing due date as well as making enforcement stronger to ensure effective GST compliance, especially in the short term and event-based business activities.
Notification No. 38/1/2017-Fin (R&C)/31169
