Goa Gazette, No. 1718-25, 21 September 2017

RNI No. GOAENG/2002/6410 Reg. No. G-2/RNP/GOA/32/2015-2017

Panaji, 21st September, 2017 (Bhadra 30, 1939) SERIES I No. 25 PUBLISHED BY AUTHORITY

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

—

Notification

38/1/2017-Fin(R&C)(14)/2406

In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.

By order and in the name of the Governor

of Goa.

Michael M. D'Souza, Additional Secretary

(Finance).

Porvorim, 21st September, 2017.

————

Notification

38/1/2017-Fin(R&C)(16)/2407 and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the "said Act"), the Government of Goa hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:—

(a) an authority or a board or any other

body,—

(i) set up by an Act of Parliament or a State

Legislature; or

(ii) established by any Government,

with fifty-one percent or more participation

by way of equity or control, to carry out

any function;

(b) society established by the Central

Government or the State Government or

a Local Authority under the Societies

Registration Act, 1860 (21 of 1860);

Provided that the said persons shall be liable to deduct tax from the payment made or In exercise of the powers conferred by sub-section (3) of section 1 of the Goa Goods 1377 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY) 21ST SEPTEMBER, 2017

By order and in the name of the Governor credited to the supplier of taxable goods or

of Goa.

services or both with effect from a date to be

notified subsequently, on the recommen- Michael M. D'Souza, Additional Secretary

(Finance).

dations of the Council, by the State

Government.

Porvorim, 21st September, 2017.

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