3189

Panaji, 12th March, 2019 (Phalguna 21, 1940)

SERIES I No. 49

Reg. No. G-2/RNP/GOA/32/2018-20

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

—

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

Order No. 03/2019-State Tax

Whereas, clause (c) of sub-section (3) of

section 31 the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017) (hereinafter

referred to as the said Act) provides that a

registered person supplying exempted goods

or services or both or paying tax under the

provisions of section 10 shall issue, instead of

a tax invoice, a bill of supply, and therefore

any person not covered by the said clause has

to issue a tax invoice;

Now, therefore, in exercise of the powers

conferred by section 172 of the said Act, the

Suggestions are welcomed on e-mail: dir–[email protected]

EXTRAORDINARY

No. 3

Government of Goa, on 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 (Third Removal

of Difficulties) Order, 2019.

2. For the removal of difficulties, it is hereby

clarified that provisions of clause (c) of

sub-section (3) of section 31 of the said Act

shall apply to a person paying tax

under Notification No. 38/1/2017-Fin(R&C)

(2/2019-Rate)/2527 published in the Official

Gazette, Extraordinary No. 2, Series I No. 49,

dated the 08-03-2019.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary

Finance (R&C).

Porvorim, 12th March, 2019.

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 1.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—393/160—3/2019.