2155

SERIES I No. 50

Reg. No. RNP/GOA/32/2021-2023

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(191)

In exercise of the powers conferred by sub-

-section (6D) of section 25 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, on the

recommendations of the Council and in

supersession of the Government Notification

No. 38/1/2017-Fin(R&C)(136) dated 2nd April,

2020, published in the Extraordinary Official

Gazette, Series I No. 1 dated 2nd April, 2020,

except as respects things done or omitted to

be done before such supersession, hereby

notifies that the provisions of sub-section (6B)

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

EXTRAORDINARY

No. 3

Panaji, 15th March, 2021 (Phalguna 24, 1942)

or sub-section (6C) of section 25 of the said

Act shall not apply to a person who is,—

(a) not a citizen of India; or

(b) a Department or establishment of the

Central Government or State Government;

or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration

under the provisions of sub-section (9) of

section 25 of the said Act.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 12th March, 2021.

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—412/160—3/2021.