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SERIES I No. 17
Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
Panaji, 29th July, 2024 (Sravana 7, 1946)
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
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Notification
38/1/2017-Fin(R&C)(273)/26145
In exercise of the powers conferred by
section 164 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
rules further to amend the Goa Goods and
Services Tax Rules, 2017, namely:—
1. Short title and commencement.— (1)
These rules may be called the Goa Goods
and Services Tax (Amendment) Rules, 2024.
(2) Save as otherwise provided in these
rules, they shall be deemed to have come
into force with effect from 10th July, 2024.
2. In the Goa Goods and Services Tax Rules,
2017 (hereinafter referred to as the said
rules), in rule 8,
(i) for sub-rule (4A), the following
sub-rule shall be substituted, namely:—
“(4A) Where an applicant, other than
a person notified under sub-section
(6D) of section 25, opts for authenti-
cation of Aadhaar number, he shall,
while submitting the application under
sub-rule (4), undergo authentication of
Aadhaar number and the date of
submission of the application in such
cases shall be the date of authentication
of the Aadhaar number or fifteen days
from the submission of the application
in Part B of FORM GST REG-01 under
sub-rule (4), whichever is earlier.
Provided that every application made
under sub-rule (4) by a person, other
than a person notified under sub-section
(6D) of section 25, who has opted for
authentication of Aadhaar number and
is identified on the common portal, based
on data analysis and risk parameters,
shall be followed by biometric-based
Aadhaar authentication and taking
photograph of the applicant where the
applicant is all individual or of such
individuals in relation to the applicant
as notified under sub-section (6C) of
section 25 where the applicant is not an