Panaji, 26th June, 2020 (Asadha 5, 1942) SERIES I No. 13 PUBLISHED BY AUTHORITY
EXTRAORDINARY
Notification
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division _ _
Notification
38/1/2017-Fin(R&C)(151)
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), in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government of Goa, on the recommendations of the Council, hereby notifies that in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 30th day of June, 2020, whichever is later.
This notification shall come into force with
effect from the 20th day of March, 2020.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 25th June, 2020.
38/1/2017-Fin(R&C)(152)
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 further 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), for the proviso, the following proviso shall be substituted, 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 whose validity has expired on or after the 20th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of June, 2020.".
This notification shall come into force with
effect from 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, 25th June, 2020.
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