Panaji, 26th June, 2020 (Asadha 5, 1942)

SERIES I No. 13

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)(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.

EXTRAORDINARY

Notification

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.

443

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