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Panaji, 27th February, 2023 (Phalguna 8, 1944)
SERIES I No. 47
Reg. No. RNP/GOA/32/2021-2023
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
Suggestions are welcomed on e-mail: dir–[email protected]
GOVERNMENT OF GOA
Department of Law
Legal Affairs Division
——
Notification
7/6/2023-LA
The Goa Value Added Tax (Amendment)
Act, 2023 (Goa Act 9 of 2023), which has been
passed by the Legislative Assembly of Goa
on 18-01-2023 and assented to by the
Governor of Goa on 21-02-2023, is hereby
published for the general information of the
public.
Pooja D. Phadte, Joint Secretary (Law).
Porvorim, 27th February, 2023.
——
The Goa Value Added Tax (Amendment)
Act, 2023
(Goa Act 9 of 2023) [21-02-2023]
AN
ACT
further to amend the Goa Value Added Tax
Act, 2005 (Goa Act 9 of 2005).
Be it enacted by the Legislative Assembly
of Goa in the Seventy-third Year of the
Republic of India as follows:—
1. Short title and commencement.— (1)
This Act may be called the Goa Value Added
Tax (Amendment) Act, 2023.
EXTRAORDINARY
No. 2
(2) Save as otherwise provided in this
Act,—
(a) sections 3 (ii) and 3 (iii) of this Act
shall be deemed to have come into force
on the 01st day of April, 2017;
(b) sections 2, 3 (i) and 3 (iv) of this Act
shall come into force on the date of
publication of this Act in the Official
Gazette; and
(c) section 4 of this Act shall be deemed
to have come into force on the 31st day of
March, 2020.
2. Amendment of section 10.— In section
10 of the Goa Value Added Tax Act, 2005 (Goa
Act 9 of 2005), (hereinafter referred to as the
“principal Act”), after sub-section (2B), the
following sub-section shall be inserted,
namely:—
“(2C)
Notwithstanding
anything
contained in sub-sections (2), (2A) and
(2B), after adjustment under sub-section (1),
the excess of input tax credit, as determined
in assessment or re-assessment or appeal
or revision for any year upto the year
ending on the 31st day of March, 2017, in
case of a dealer,—
(a) dealing in goods not covered under
clause (p) of section 2, and
(b) who has not applied for carry forward
of unutilized/excess input tax credit by
filing application under the provisions of
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 47
(EXTRAORDINARY No. 2)
27TH FEBRUARY, 2023
1614
section 140 of the Goa Goods and Services
Tax Act, 2017 (Goa Act 4 of 2017) and the
rules made thereunder,
shall be refunded in the prescribed
manner and subject to the following
conditions:—
(i) the dealer should have completed
migration in accordance with section 139
of the Goa Goods and Services Tax Act,
2017 (Goa Act 4 of 2017);
(ii) he should have filed all returns in
accordance with the provisions of sections
37, 38, 39 and 44 of the Goa Goods and
Services Tax Act, 2017 (Goa Act 4 of 2017)
for the period commencing from the 1st
day of July, 2017 till the date of such order
as referred in sub-clause (iv) of this clause;
(iii) the dealer should not have any
outstanding liability towards payment of
tax, cess, interest, late fee, penalty, etc.
under the Goa Goods and Services Tax Act,
2017 (Goa Act 4 of 2017), the Central Goods
and Services Tax Act, 2017 (Central Act 12
of 2017), the Integrated Goods and Services
Tax Act, 2017 (Central Act 13 of 2017) and
the Goods and Services Tax (Compensation
to States) Act, 2017 (Central Act 15 of 2017)
as on the date of such order as referred in
sub-clause (iv) of this clause;
(iv) such excess input tax credit
determined is a result of,-
(a) assessment made in consequence
of or to give effect to, any order of a
Sanctioning Authority or Appellate
Authority or Revisional Authority or of a
Court;
(b) order of an Appellate Authority or
Revisional Authority or Sanctioning
Authority or of a Court;
(v) the dealer is assessed or re-assessed
for all the subsequent years, from the year
in which he has the excess input tax credit
upto the year ending on the 31st day of
March, 2017, before grant of such refund;
and
(vi) the dealer should not have claimed
refund under sub-section (2B) of this
section.”.
3. Amendment of section 18.— In section
18 of the principal Act,—
(i) for sub-section (4), the following sub-
-section shall be substituted, namely:—
“(4) Certificate of registration shall not
be granted to a dealer unless,—
(a) he has declared his Permanent
Account Number, mobile number, e-
mail address in the application for
registration and validated the same in
the manner as may be prescribed; and
(b) he has deposited in the
Government treasury prescribed fee
in the prescribed manner and within
the prescribed time.”;
(ii) for sub-section (10), the following
sub-section shall be substituted, namely:—
“(10) Any registration granted under
the provisions of this Act shall remain
valid until it is cancelled:
Provided that, before passing the order
of cancellation, the dealer shall be given
a reasonable opportunity of being
heard.”;
(iii) after sub-section (10), the following
sub-section shall be inserted namely;
“(10A) Notwithstanding anything
contained in any Order, judgement or
decision of any Authority, Administrative
Tribunal or Court, any dealer who has
failed to renew the registration after the
expiry of validity of registration from the
1st day of April, 2017, shall be deemed
to have valid registration for all the
purposes under this Act:
Provided that no refund or adjustment
of any sum of amount already paid
towards renewal fee, tax, penalty or late
fee due to non-renewal of registration
shall be made.”;
(iv) in sub-section (11), for the expression
“by order cancel his certificate of
registration from such date as may be
specified by him in such order.”, the
expression “by order cancel his certificate
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 47
(EXTRAORDINARY No. 2)
27TH FEBRUARY, 2023
1615
of registration from such date as may be
specified by him in such order and the
dealer shall not be entitled to any benefits
available to a registered dealer under this
Act from date specified in such order.” shall
be substituted.
4. Insertion of new section 69A.— After
section 69 of the principal Act, the following
section shall be inserted, namely:—
“69A. Power of Government to extend
time limit in special circumstances.— (1)
Notwithstanding anything contained in this
Act, the Government may, by notification,
extend the time limit specified in, or
prescribed or notified, under this Act in
respect of actions which cannot be
completed or complied with, due to force
majeure.
(2) The power to issue notification under
sub-section (1) shall include the power to
give retrospective effect to such notification
from a date not earlier than the date of
commencement of this Act.
Explanation.— For the purposes of this
section, the expression “force majeure”
means war, epidemic, flood, drought, fire,
cyclone, earthquake or any other calamity
caused by nature or otherwise affecting
the implementation of any of the provisions
of this Act.”.
Secretariat,
SANDIP JACQUES
Porvorim-Goa.
Secretary to the
Dated: 27-02-2023.
Government of Goa,
Law Department
(Legal Affairs).
——
Notification
7/9/2023-LA
The Goa Municipalities (Amendment) Act,
2023 (Goa Act 10 of 2023), which has been
passed by the Legislative Assembly of Goa
on 18-01-2023 and assented to by the
Governor of Goa on 21-02-2023, is hereby
published for the general information of the
public.
Pooja D. Phadte, Joint Secretary (Law).
Porvorim, 27th February, 2023.
The Goa Municipalities (Amendment)
Act, 2023
(Goa Act 10 of 2023) [21-02-2023]
AN
ACT
further to amend the Goa Municipalities Act,
1968 (Act 7 of 1969).
Be it enacted by the Legislative Assembly
of Goa in the Seventy-third Year of the
Republic of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Goa Municipalities
(Amendment) Act, 2023.
(2) It shall be deemed to have come into
force on the 6th day of October, 2022.
2. Amendment of section 52.— In section
52 of the Goa Municipalities Act, 1968 (Act 7
of 1969), in sub-section (3), after the existing
proviso, the following proviso shall be
inserted, namely:—
“Provided further that notwithstanding
anything contained in this Act or the rules
made thereunder, the election of a
Chairperson and a Vice-Chairperson shall
be taken by show of hands.”.
3. Repeal and savings.— (1) The Goa
Municipalities (Amendment) Ordinance, 2022
(Ordinance No. 3 of 2022) is hereby repealed.
(2) Notwithstanding such repeal, anything
done or any action taken under the Goa
Municipalities Act, 1968 (Act 7 of 1969) as
amended by the said Ordinance, shall be
deemed to have been done or taken under
the principal Act, as amended by this Act.
Secretariat,
SANDIP JACQUES
Porvorim-Goa.
Secretary to the
Dated: 27-02-2023.
Government of Goa,
Law Department
(Legal Affairs).
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 47
(EXTRAORDINARY No. 2)
27TH FEBRUARY, 2023
1616
Notification
7/10/2023-LA
The Goa Private Universities (Amendment)
Act, 2023 (Goa Act 11 of 2023), which has
been passed by the Legislative Assembly of
Goa on 18-01-2023 and assented to by the
Governor of Goa on 21-02-2023, is hereby
published for the general information of the
public.
Pooja D. Phadte, Joint Secretary (Law).
Porvorim, 27th February, 2023.
———
The Goa Private Universities
(Amendment) Act, 2023
(Goa Act 11 of 2023) [21-02-2023]
AN
ACT
to amend the Goa Private Universities Act,
2020 (Goa Act 4 of 2020).
Be it enacted by the Legislative Assembly
of Goa in the Seventy-third Year of the
Republic of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Goa Private Universities
(Amendment) Act, 2023.
(2) It shall come into force on such date, as
the Government may, by Notification in the
Official Gazette, appoint.
2. Amendment of section 3.— In section 3
of the Goa Private Universities Act, 2020 (Goa
Act 4 of 2020) (hereinafter referred to as the
“principal Act”),—
(i) in clause (b), for the expression “own
a land, buildings”, the expression “own or
possess on long term lease basis a land,
buildings” shall be substituted;
(ii) in clause (e), for the words “rupees
two crores” and “rupees ten crores”, the
words “rupees fifty thousand” and “up to
rupees five crores” shall be respectively
substituted.
3. Amendment of section 6.— In section 6
of the principal Act.—
(i) in sub-section (1), in clause (ii), for
the word “own”, the words “own or
possess on long term lease basis” shall be
substituted;
(ii) in sub-section (2), for the words “two
years”, the words “five years” shall be
substituted;
(iii) in sub-section (2), the following
proviso shall be inserted, namely:—
“Provided that the Government may,
if it is satisfied that the sponsoring body
could not comply with the provisions of
section 3 within the said period of five
years for reasons stated in writing,
extend the said period by further period
of two years, on the request made by
the sponsoring body for such extension”.
4. Amendment of section 11.— In section
11 of the principal Act, in sub-section (2) for
the expression “receipt of an affidavit along
with documents from the sponsoring body to
the effect that all conditions referred to in
section 3 have been fulfilled”, the expression,
“after fulfillment of all the conditions under
this Act” shall be substituted.
5. Amendment of section 40.— In section
40 of the principal Act, for sub-section (4),
the following sub-section shall be substituted,
namely:—
“(4) The records of the students admitted
to the different courses of the University
and that their results shall be provided to
the Regulatory Authority as and when
required.”.
Secretariat,
SANDIP JACQUES
Porvorim-Goa.
Secretary to the
Dated: 27-02-2023.
Government of Goa,
Law Department
(Legal Affairs).
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