1377
Panaji, 21st September, 2017 (Bhadra 30, 1939)
SERIES I No. 25
Reg. No. G-2/RNP/GOA/32/2015-2017
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
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
In exercise of the powers conferred by
sub-section (3) of section 1 of the Goa Goods
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
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);
(c) public sector undertakings:
Provided that the said persons shall be liable
to deduct tax from the payment made or