Panaji, 22nd June, 2020 (Asadha 1, 1942)

SERIES I No. 12

Reg. No. G-2/RNP/GOA/32/2018-2020

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

__

Notification

38/1/2017-Fin(R&C)(149)

In exercise of the powers conferred by

section 164 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017) read with

rule 3 of the Goa Goods and Services Tax

(Fifth Amendment) Rules, 2020 (hereinafter

referred to as the rules), made vide

notification No. 38/1/2017-Fin(R&C)(146),

dated the 5th June, 2020, published in the

Extraordinary Official Gazette, Series I

No. 10, dated the 8th June, 2020, the

Government, hereby appoints the 8th day of

June, 2020, as the date from which the

said provisions of the rules, shall come into

force.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 19th June, 2020.

EXTRAORDINARY

No. 2

Notification

38/1/2017-Fin(R&C)(150)

In exercise of the powers conferred by

section 168A of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017) (hereafter

in this notification referred to as the said Act),

the Government of Goa, on the recommenda-

tions of the Council, hereby makes the

following amendment in the Government

notification No. 38/1/2017-Fin(R&C)(148),

dated 5th June, 2020, published in the

Extraordinary Official Gazette, Series I

No. 10 dated 8th June, 2020, namely:—

In the said notification, in the first

paragraph, in clause (ii), the following proviso

shall be inserted, namely:—

“Provided that where an e-way bill has

been generated under rule 138 of the Goa

Goods and Services Tax Rules, 2017 on or

before the 24th day of March, 2020 and its

period of validity expires during the period

20th day of March, 2020 to the 15th day of

April, 2020, the validity period of such

e-way bill shall be deemed to have been

extended till the 31st day of May, 2020.”.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 19th June, 2020.

337

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