Goa Gazette, No. 2324-25, 25 September 2023

Panaji, 25th September, 2023 (Asvina 3, 1945) SERIES I No. 25 PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 3

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

——

Notification

38/1/2017-Fin(R&C)(260)/3251

In exercise of the powers conferred by

section 148 of the Goa Goods and Services

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

referred to as the said Act), the Government

of Goa, on the recommendations of the

Council, hereby notifies the electronic

commerce operator who is required to

collect tax at source under section 52 as

the class of persons who shall follow the

following special procedure in respect of

supply of goods made through it by the

persons exempted from obtaining registration 13-09-2023 published in Extraordinary Official Gazette, Series I No. 24 dated 14-09-2023, namely:—

(i) the electronic commerce operator

shall allow the supply of goods through it

by the said person only if enrolment

number has been allotted on the common

portal to the said person;

(ii) the electronic commerce operator

shall not allow any inter-State supply of

goods through it by the said person;

(iii) the electronic commerce operator

shall not collect tax at source under sub-

section (1) of section 52 in respect of supply

of goods made through it by the said

person; and

(iv) the electronic commerce operator

shall furnish the details of supplies of

goods made through it by the said

person in the statement in FORMGSTR-8 electronically on the common portal. (hereinafter referred to as the said person) in accordance with the notification issued under sub-section (2) of section 23 vide notification number 38/1/2017-Fin(R&C)(258)/3239 dated 2051 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 3) 25TH SEPTEMBER, 2023 2. Where multiple electronic commerce 3. This notification shall come into force with effect from the 1st day of October, 2023.

operators are involved in a single supply of

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

goods through electronic commerce operator platform, "the electronic commerce operator" shall mean the electronic commerce operator who finally releases the payment to the said person for the said supply made by the said person through him.

Porvorim, 14th September, 2023.

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