2051
Panaji, 25th September, 2023 (Asvina 3, 1945)
SERIES I No. 25
Reg. No. RNP/GOA/32/2021-2023
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
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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
(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
EXTRAORDINARY
No. 3
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 FORM
GSTR-8 electronically on the common
portal.