Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
Panaji, 21st August, 2024 (Sravana 30, 1946) SERIES I No. 20 PUBLISHED BY AUTHORITY
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Law Legal Affairs Division ___
Notification
7/12/2024-LA-150
The Goa Goods and Services Tax (Second Amendment) Act, 2024 (Goa Act 13 of 2024), which has been passed by the Legislative Assembly of Goa on 31-07-2024 and assented to by the Governor of Goa on 16-08-2024, is hereby published for the general information of the public.
Dnyaneshwar Raut Dessai, Joint Secretary
(Law).
Porvorim, 21st August, 2024.o
_______
The Goa Goods and Services Tax (Second Amendment) Act, 2024
(Goa Act No. 13 of 2024) [16-08-2024]
AN
ACT
further to amend the Goa Goods and Services
Tax Act, 2017 (Goa Act 4 of 2017).
1. Short title and commencement.— (1) This Act may be called the Goa Goods and Services Tax (Second Amendment) Act, 2024.
(2) The provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette appoint and different dates may be appointed for different provisions of this Act.
2. Amendment of section 2.— In the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the "principal Act"), in section 2, for clause (61), the following clause shall be substituted, namely:—
"(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;".
3. Substitution of section 20.— For section 20 of the principal Act, the following section shall be substituted, namely:—
"20. Manner of distribution of credit by Input Service Distributor.— (1) Any office of the supplier of goods or services or both OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 20 (EXTRAORDINARY) 21ST AUGUST, 2024 which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, shall be required to be registered as Input Service Distributor under clause (viii) of section 24 and shall distribute the input tax credit in respect of such invoices.
(2) The Input Service Distributor shall distribute the credit of State tax or integrated tax charged on invoices received by him, including the credit of State or integrated tax in respect of services subject to levy of tax under sub-section (3) or sub- section (4) of section 9 paid by a distinct person registered in the same State as the said Input Service Distributor, in such manner, within such time and subject to such restrictions and conditions as may be prescribed.
(3) The credit of State tax shall be distributed as State tax or integrated tax and integrated tax as integrated tax or State tax, by way of issue of a document containing the amount of input tax credit, in such manner as may be prescribed.".
4. Insertion of new section 122A.— After section 122 of the principal Act, the following section shall be inserted, namely:—
"122A. Penalty for failure to register certain machines used in manufacture of goods as per special procedure.— (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered.
(2) In addition to the penalty under sub- -section (1), every machine not so registered shall be liable for seizure and confiscation:
Provided that such machine shall not be
confiscated where,––
(a) the penalty so imposed is paid; and
(b) the registration of such machine is made in accordance with the special procedure within three days of the receipt of communication of the order of penalty.".
SANDIP JACQUES,
Secretariat, Secretary to the Government Porvorim, Goa. of Goa, Law Department 21st August 2024 (Legal Affairs).
_______
Notification
7/15/2024-LA-151
The Goa Appropriation (No. 2) Act, 2024 (Goa Act 12 of 2024), which has been passed by the Legislative Assembly of Goa on 07-08-2024 and assented to by the Governor of Goa on 16-08-2024, is hereby published for the general information of the public.
Dnyaneshwar Raut Dessai, Joint Secretary
(Law).
Porvorim, 21st August, 2024.o
_________
The Goa Appropriation (No. 2) Act, 2024
(Goa Act No.12 of 2024) [16-08-2024]
AN
ACT
to authorise payment and appropriation of certain sums from and out of the Consoli- dated Fund of the State of Goa for the services and purposes of the financial year 2024-2025.
Be it enacted by the Legislative Assembly of Goa in the Seventy-fifth Year of the Republic of India, as follows:—
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 20 (EXTRAORDINARY) 21ST AUGUST, 20241. Short title.— This Act may be called the Goa Appropriation (No. 2) Act, 2024.
2. Issue of Rs. 26855,56,55,000/-, out of the Consolidated Fund of the State of Goa for the financial year 2024-2025.— From and out of the Consolidated Fund of the State of Goa, there may be paid and applied sums not exceeding those specified in column (5) of the Schedule to this Act amounting in the aggregate to the sums of twenty six thousand eight hundred fifty five crore fifty six lakh fifty five thousand rupees towards defraying the several charges which will arise for payment during the financial year 2024-2025 in respect of the services and for purposes specified in column (2) of the said Schedule.
3. Appropriation.— The sums authorised to be paid and applied from and out of the Consolidated Fund of the State of Goa under this Act, shall be appropriated for the services and purposes expressed in the Schedule to this Act in relation to the said financial year.
SCHEDULE
(See sections 2 and 3)
(Rs in lakhs).
Sums not exceeding
Demand
Voted by Charged on the Total No. Titles of Demand Assembly Consolidated Fund of the State of Goa
(1) (2)
(3)
(4)
(5)
01 Legislature Secretariat 5322.50 237.50 5560.00
A1 Raj Bhavan (Charged) — 1937.00 1937.00
02 General Administration and 16660.00 — 16660.00 Co-ordination
03 District and Sessions Court, 4752.37 — 4752.37 North Goa
04 District and Sessions Court, 4663.76 — 4663.76 South Goa
05 Prosecution 1966.55 — 1966.55 06 Election Office 9998.30 — 9998.30 07 Settlement and Land 4077.51 — 4077.51 Records
08 Treasury and Accounts 242700.00 — 242700.00 Administration, North Goa
09 Treasury and Accounts 746.75 — 746.75 Administration, South Goa
A2 Debt Services (Charged) — 397072.64 397072.64 10 Notary Services 2444.00 — 2444.00 11 Excise
3085.00 — 3085.00 12 Commercial Taxes 4999.96 — 4999.96 13 Transport
30609.64 — 30609.64
A3 Goa Public Service — 943.20 943.20 Commission (Charged)
14 Goa Sadan
918.01 — 918.01 15 Collectorate, North Goa 5137.70 — 5137.70 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 20 (EXTRAORDINARY) 21ST AUGUST, 2024 (1) (2)
(3)
(4) (5) 16 Collectorate, South Goa 5624.90 — 5624.90 17 Police
94883.14 — 94883.14 18 Jails
3032.08 — 3032.08 19 Industries Trade and 7412.15 — 7412.15 Commerce
20 Printing and Stationery 1800.00 — 1800.00 21 Public Works 297655.00 — 297655.00 22 Vigilance
1100.00 — 1100.00
23 Home
4870.90 — 4870.90 24 Environment
2000.02 — 2000.02 25 Home Guards and Civil 4492.73 — 4492.73 Defence
26 Fire and Emergency Services 13098.23 — 13098.23 27 Official Language 2170.00 — 2170.00 28 Administrative Tribunal 290.00 — 290.00 29 Public Grievances 298.50 — 298.50 30 Small Savings and Lotteries 2621.38 — 2621.38 31 Panchayats
31332.67 — 31332.67 32 Finance
38700.00 — 38700.00 33 Revenue
2495.12 — 2495.12 34 School Education 228833.03 — 228833.03 35 Higher Education 55377.00 — 55377.00 36 Technical Education 14981.99 — 14981.99 37 Government Polytechnic, 3350.00 — 3350.00 Panaji
38 Government Polytechnic, 1505.00 — 1505.00 Bicholim
39 Government Polytechnic, 1140.01 — 1140.01 Curchorem
40 Goa College of Engineering 5520.00
5520.00 41 Goa Architecture College 2020.16 — 2020.16 42 Sports and Youth Affairs 24070.90 — 24070.90 43 Art and Culture 20125.01 — 20125.01 44 Goa College of Art 877.00 — 877.00 45 Department of Archives 2151.00 — 2151.00 46 Museum 1507.51 — 1507.51 47 Goa Medical College 107135.96 — 107135.96 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 20 (EXTRAORDINARY) 21ST AUGUST, 2024 (1) (2)
(3)
(4) (5)
48 Health Services 83847.87 — 83847.87
49 Institute of Psychiatry and 8200.02 — 8200.02 Human Behaviour
50 Goa College of Pharmacy 3005.00 — 3005.00
51 Goa Dental College 7500.00 — 7500.00
52 Labour
11092.99 — 11092.99
53 Food and Drugs 2499.98 — 2499.98 Administration
54 Town and Country Planning 3778.00 — 3778.00
55 Municipal Administration 40409.00 — 40409.00 56 Information and Publicity 7787.25 — 7787.25 57 Social Welfare 55372.40 — 55372.40 58 Women and Child 40676.40 — 40676.40 Development
59 Factories and Boilers 1481.79 — 1481.79 60 Employment
925.00 — 925.00 61 Skill Development and 10737.22 — 10737.22 Entrepreneurship
62 Law 14999.50 — 14999.50 63 Rajya Sainik Board 269.92 — 269.92 64 Agriculture
25930.03 — 25930.03 65 Animal Husbandry and 18000.00 — 18000.00 Veterinary Services
66 Fisheries
8403.59 — 8403.59 67 Ports Administration 7999.41 — 7999.41 68 Forests
14992.50 — 14992.50 69 Handicraft, Textile and Coir 2427.00 — 2427.00 70 Civil Supplies
6869.01 — 6869.01 71 Co-operation 4023.33 — 4023.33 72 Science and Technology 20962.51 — 20962.51 73 State Election Commission 810.07 — 810.07 74 Water Resources 67501.00 — 67501.00 75 Planning, Statistics and 4307.04 — 4307.04 Evaluation
76 Electricity
399910.00 — 399910.00 77 River Navigation 7700.00 — 7700.00 78 Tourism 25520.98 — 25520.98 79 Goa Gazetteer
132.95 — 132.95 80 Legal Metrology 1573.00 — 1573.00 81 Department of Tribal Welfare 13587.99 — 13587.99 82 Information Technology 15495.87 — 15495.87 83 Mines
3101.85 — 3101.85 84 Civil Aviation 2539.18 — 2539.18 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 20 (EXTRAORDINARY) 21ST AUGUST, 2024 (1) (2)
(3)
(4) (5)
85 Department of Rural 6997.93 — 6997.93 Development
86 New and Renewable Energy 6294.10 — 6294.10
87 Department of Archaeology 4000.00 — 4000.00
88 Department of Public Private 334.05 — 334.05 Partnership
89 Department of Empowerment 2817.03 — 2817.03 of Persons with Disabilities
TOTAL
2285366.21 400190.34 2685556.55
Secretariat,
Porvorim, Goa.
21st August, 2024.
SANDIP JACQUES
Secretary to the Government of Goa,
Law Department (Legal Affairs).
_______
Notification
7/16/2024-LA-152
The Goa Appropriation (No. 3) Act, 2024. (Goa Act 14 of 2024), which has been passed by the Legislative Assembly of Goa on 07-08-2024 and assented to by the Governor of Goa on 16-08-2024, is hereby published for the general inforamtion of the public.
Dnyaneshwar Raut Dessai, Joint Secretary (Law).
Porvorim, 21st August, 2024.o
_________
The Goa Appropriation (No. 3) Act, 2024
(Goa Act No. 14 of 2024) [16-08-2024]
AN
ACT
to authorise payment and appropriation of
certain further sums from and out of the
Consolidated Fund of the State of Goa for
the services and purposes of the financial
year 2024-25.
Be it enacted by the Legislative Assembly
of Goa in the Seventy-fifth Year of the
Republic of India, as follows:—
1. Short title.— This Act may be called the
Goa Appropriation Act, 2024.
2. Issue of Rs. 894,43,86,000/- out of the
Consolidated Fund of the State of Goa for
the financial year 2024-25.— From and out
of the Consolidated Fund of the State of Goa,
there may be paid and applied sums not
exceeding those specified in column (5) of
the Schedule hereto amounting in the
aggregate to the sums of eight hundred
ninety four crore forty three lakh eighty six
thousand rupees towards defraying the
several charges which will come in the
course of payment during the financial year
2024-25 in respect of the services and for
purposes specified in column (2) of the said
Schedule.
3. Appropriation.— The sums authorised
to be paid and applied from and out of the
Consolidated Fund of the State of Goa under
this Act, shall be appropriated for the
services and purposes expressed in the said
Schedule to this Act in relation to the said
financial year.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 20 (EXTRAORDINARY) 21ST AUGUST, 2024SCHEDULE
(See sections 2 and 3)
(Rs in lakhs)
.
Sums not exceeding
Demand
Voted by Charged on the Total No. Titles of Demand Assembly Consolidated Fund of the State of Goa
(1) (2)
(3)
(4)
(5) 01 Legislature Secretariat 95.00 — 95.00 03 District and Sessions Court, 1131.00 — 1131.00 North Goa
04 District and Sessions Court, 1220.00 — 1220.00 South Goa
13 Transport
2185.00 — 2185.00 17 Police
1100.00 — 1100.00 19 Industries Trade and 0.10 — 0.10 Commerce
21 Public Works Department 7500.00 — 7500.00 26 Fire and Emergency Services 106.95 — 106.95 28 Administrative Tribunal 65.00 — 65.00 29 Public Grievances
0.01 — 0.01 32 Finance
16500.00 — 16500.00 34 School Education 0.02 — 0.02 37 Government Polytechnic, 0.01 — 0.01 Panaji
42 Sports and Youth Affairs 1000.00 — 1000.00 43 Art and Culture 500.00 — 500.00 45 Department of Archives 600.00 — 600.00 47 Goa Medical College 2500.02 — 2500.02 48 Health Services 2500.03 — 2500.03 52 Labour
0.01 — 0.01 55 Municipal Administration 8895.00 — 8895.00 56 Information and Publicity 3000.00 — 3000.00 57 Social Welfare
0.05 — 0.05 61 Skill Development and 0.01 — 0.01 Entrepreneurship
62 Law 0.02 — 0.02 63 Rajya Sainik Board 0.03 — 0.03 64 Agriculture
500.01 — 500.01 65 Animal Husbandry and 0.02 — 0.02 Veterinary Services
66 Fisheries
0.01 — 0.01 67 Ports Administration 490.80 — 490.80 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 20 (EXTRAORDINARY) 21ST AUGUST, 2024 (1) (2)
(3)
(4) (5) 68 Forests
246.01 — 246.01 69 Handicraft, Textile and Coir 0.08 — 0.08 70 Civil Supplies
0.03 — 0.03 71 Co-operation
1.29 — 1.29 72 Science and Technology 0.01 — 0.01 74 Water Resources 8250.01 — 8250.01 75 Planning, Statistics and 700.00 — 700.00 Evaluation
76 Electricity
19000.00 — 19000.00 78 Tourism 7757.14 — 7757.14 79 Goa Gazetteer
0.10 — 0.10 80 Legal Metrology
0.01 — 0.01 81 Department of Tribal Welfare 100.00 — 100.00 85 Department of Rural 1500.06 — 1500.06 Development
86 New and Renewable Energy 2000.00 — 2000.00 89 Department of Empowerment 0.02 — 0.02
TOTAL
89443.86 — 89443.86
SANDIP JACQUES,
Secretariat,
Secretary to the Government of Goa,
Porvorim, Goa.
Law Department (Legal Affairs).
21st August, 2024.
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