359

Panaji, 8th June, 2022 (Jyaistha 18, 1944)

SERIES I No. 9

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)(226)/393

In exercise of the powers conferred by

section 146 of the Goa Goods and Services

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

Government of Goa, on the recommendations

of the Council, hereby makes the following

amendments in the Government notification

No. 38/1/2017-Fin(R&C)(47)/429 dated the

31st January, 2018, published in the

Official Gazette, Extraordinary No. 2, Series I

No. 44 dated the 5th February, 2018,

namely:—

In the said notification, in paragraph 1, for

the words “furnishing of returns and

computation and settlement of integrated

tax”, the following shall be substituted,

namely:—

“furnishing of returns and computation

and settlement of integrated tax and save

as otherwise provided in the notification

number 38/1/2017-Fin(R&C)(120), dated 1st

January, 2020, all functions provided under

the Goa Goods and Services Tax Rules,

2017.”.

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

2. This notification shall be deemed to have

come into force with effect from the 22nd day

of June, 2017.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 7th June, 2022.

——––––

Notification

38/1/2017-Fin(R&C)(227)/394

In exercise of the powers conferred by sub-

section (3) of section 50 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of

2017), the Government of Goa, on the

recommendations of the Council, hereby

makes the following amendments in the

Government Notification No. 38/1/2017-

Fin(R&C)(8) dated the 30th June, 2017,

published

in

the

Official

Gazette,

Extraordinary No. 3, Series I No. 13 dated

the 30th June, 2017, namely:—

In the said notification, in the Table,

against serial number 2, in column (3), for

the figures “24”, the figures “18” shall be

substituted.

EXTRAORDINARY

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 9

(EXTRAORDINARY)

8TH JUNE, 2022

360

2. This notification shall be deemed to have

come into force with effect from the 1st day

of July, 2017.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 7th June, 2022.

———

Notification

38/1/2017-Fin(R&C)(02A/2022-Rate)/395

In exercise of the powers conferred by sub-

section (1) of section 9 of the Goa Goods and

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

notwithstanding anything contained in the

Government Notification No. 38/1/2017-

Fin(R&C)(1/2017-Rate) dated 30th June, 2017,

published

in

the

Official

Gazette,

Extraordinary No. 3, Series I No. 13 dated

30th June, 2017, the Government of Goa, on

the recommendations of the Council, hereby

exempts the supplies of unintended waste

generated during the production of fish meal

(falling under heading 2301), except for fish

oil, during the period commencing from the

1st day of July, 2017 and ending with the

30th day of September, 2019 (both days

inclusive).

(2) No refund shall be made of all such tax

which has been collected, but which would

not have been so collected, had paragraph

(1) been in force at all material times.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 7th June, 2022.

———

Notification

38/1/2017-Fin(R&C)(02B/2022-Rate)/396

In exercise of the powers conferred by

sub-section (2) of section 7 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of

2017), the Government of Goa, on the

recommendations of the Council, hereby

notifies that Notification No. 38/1/2017-

Fin(R&C)(25/2019-Rate) dated 01-10-2019,

published in Official Gazette, Extraordinary,

Series I No. 26 dated 01-10-2019 shall be

deemed to have, and always to have, for all

purposes, come into force on and from the

1st day of July, 2017.

(2) No refund shall be made of all such tax

which has been collected, but which would

not have been so collected, had above

notification been in force at all material times.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 7th June, 2022.

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