Panaji, 21st August, 2024 (Sravana 30, 1946)

SERIES I No. 20

Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

1045

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]

ACT

further to amend the Goa Goods and Services

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

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fifth Year of the Republic

of India as follows:—

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

EXTRAORDINARY

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY)

21ST AUGUST, 2024

1046

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]

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, 2024

1047

1. 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.

(Rs in lakhs)

SCHEDULE

(See sections 2 and 3)

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)

Legislature Secretariat

5322.50

237.50

5560.00

Raj Bhavan (Charged)

—

1937.00

General Administration and

16660.00

—

16660.00

Co-ordination

District and Sessions Court,

4752.37

—

4752.37

North Goa

District and Sessions Court,

4663.76

—

4663.76

South Goa

Prosecution

1966.55

—

1966.55

Election Office

9998.30

—

9998.30

Settlement and Land

4077.51

—

4077.51

Records

Treasury and Accounts

242700.00

—

242700.00

Administration, North Goa

Treasury and Accounts

746.75

—

746.75

Administration, South Goa

Debt Services (Charged)

—

397072.64

Notary Services

2444.00

—

2444.00

Excise

3085.00

—

3085.00

Commercial Taxes

4999.96

—

4999.96

Transport

30609.64

—

30609.64

Goa Public Service

—

943.20

Commission (Charged)

Goa Sadan

918.01

—

918.01

Collectorate, North Goa

5137.70

—

5137.70

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY)

21ST AUGUST, 2024

1048

(1)

(2)

(3)

(4)

(5)

Collectorate, South Goa

5624.90

—

5624.90

Police

94883.14

—

94883.14

Jails

3032.08

—

3032.08

Industries Trade and

7412.15

—

7412.15

Commerce

Printing and Stationery

1800.00

—

1800.00

Public Works

297655.00

—

297655.00

Vigilance

1100.00

—

1100.00

Home

4870.90

—

4870.90

Environment

2000.02

—

2000.02

Home Guards and Civil

4492.73

—

4492.73

Defence

Fire and Emergency Services

13098.23

—

13098.23

Official Language

2170.00

—

2170.00

Administrative Tribunal

290.00

—

290.00

Public Grievances

298.50

—

298.50

Small Savings and Lotteries

2621.38

—

2621.38

Panchayats

31332.67

—

31332.67

Finance

38700.00

—

38700.00

Revenue

2495.12

—

2495.12

School Education

228833.03

—

228833.03

Higher Education

55377.00

—

55377.00

Technical Education

14981.99

—

14981.99

Government Polytechnic,

3350.00

—

3350.00

Panaji

Government Polytechnic,

1505.00

—

1505.00

Bicholim

Government Polytechnic,

1140.01

—

1140.01

Curchorem

Goa College of Engineering

5520.00

Goa Architecture College

2020.16

—

2020.16

Sports and Youth Affairs

24070.90

—

24070.90

Art and Culture

20125.01

—

20125.01

Goa College of Art

877.00

—

877.00

Department of Archives

2151.00

—

2151.00

Museum

1507.51

—

1507.51

Goa Medical College

107135.96

—

107135.96

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY)

21ST AUGUST, 2024

1049

Health Services

83847.87

—

83847.87

Institute of Psychiatry and

8200.02

—

8200.02

Human Behaviour

Goa College of Pharmacy

3005.00

—

3005.00

Goa Dental College

7500.00

—

7500.00

Labour

11092.99

—

11092.99

Food and Drugs

2499.98

—

2499.98

Administration

Town and Country Planning

3778.00

—

3778.00

Municipal Administration

40409.00

—

40409.00

Information and Publicity

7787.25

—

7787.25

Social Welfare

55372.40

—

55372.40

Women and Child

40676.40

—

40676.40

Development

Factories and Boilers

1481.79

—

1481.79

Employment

925.00

—

925.00

Skill Development and

10737.22

—

10737.22

Entrepreneurship

Law

14999.50

—

14999.50

Rajya Sainik Board

269.92

—

269.92

Agriculture

25930.03

—

25930.03

Animal Husbandry and

18000.00

—

18000.00

Veterinary Services

Fisheries

8403.59

—

8403.59

Ports Administration

7999.41

—

7999.41

Forests

14992.50

—

14992.50

Handicraft, Textile and Coir

2427.00

—

2427.00

Civil Supplies

6869.01

—

6869.01

Co-operation

4023.33

—

4023.33

Science and Technology

20962.51

—

20962.51

State Election Commission

810.07

—

810.07

Water Resources

67501.00

—

67501.00

Planning, Statistics and

4307.04

—

4307.04

Evaluation

Electricity

399910.00

—

399910.00

River Navigation

7700.00

—

7700.00

Tourism

25520.98

—

25520.98

Goa Gazetteer

132.95

—

132.95

Legal Metrology

1573.00

—

1573.00

Department of Tribal Welfare

13587.99

—

13587.99

Information Technology

15495.87

—

15495.87

Mines

3101.85

—

3101.85

Civil Aviation

2539.18

—

2539.18

(1)

(2)

(3)

(4)

(5)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY)

21ST AUGUST, 2024

1050

(1)

(2)

(3)

(4)

(5)

Department of Rural

6997.93

—

6997.93

Development

New and Renewable Energy

6294.10

—

6294.10

Department of Archaeology

4000.00

—

4000.00

Department of Public Private

334.05

—

334.05

Partnership

Department of Empowerment

2817.03

—

2817.03

of Persons with Disabilities

TOTAL

2285366.21

400190.34

2685556.55

Secretariat,

SANDIP JACQUES

Porvorim, Goa.

Secretary to the Government of Goa,

21st August, 2024.

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]

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, 2024

1051

Legislature Secretariat

95.00

—

95.00

District and Sessions Court,

1131.00

—

1131.00

North Goa

District and Sessions Court,

1220.00

—

1220.00

South Goa

Transport

2185.00

—

2185.00

Police

1100.00

—

1100.00

Industries Trade and

0.10

—

0.10

Commerce

Public Works Department

7500.00

—

7500.00

Fire and Emergency Services

106.95

—

106.95

Administrative Tribunal

65.00

—

65.00

Public Grievances

0.01

—

0.01

Finance

16500.00

—

16500.00

School Education

0.02

—

0.02

Government Polytechnic,

0.01

—

0.01

Panaji

Sports and Youth Affairs

1000.00

—

1000.00

Art and Culture

500.00

—

500.00

Department of Archives

600.00

—

600.00

Goa Medical College

2500.02

—

2500.02

Health Services

2500.03

—

2500.03

Labour

0.01

—

0.01

Municipal Administration

8895.00

—

8895.00

Information and Publicity

3000.00

—

3000.00

Social Welfare

0.05

—

0.05

Skill Development and

0.01

—

0.01

Entrepreneurship

Law

0.02

—

0.02

Rajya Sainik Board

0.03

—

0.03

Agriculture

500.01

—

500.01

Animal Husbandry and

0.02

—

0.02

Veterinary Services

Fisheries

0.01

—

0.01

Ports Administration

490.80

—

490.80

(Rs in lakhs)

SCHEDULE

(See sections 2 and 3)

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)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 20

(EXTRAORDINARY)

21ST AUGUST, 2024

1052

(1)

(2)

(3)

(4)

(5)

Forests

246.01

—

246.01

Handicraft, Textile and Coir

0.08

—

0.08

Civil Supplies

0.03

—

0.03

Co-operation

1.29

—

1.29

Science and Technology

0.01

—

0.01

Water Resources

8250.01

—

8250.01

Planning, Statistics and

700.00

—

700.00

Evaluation

Electricity

19000.00

—

19000.00

Tourism

7757.14

—

7757.14

Goa Gazetteer

0.10

—

0.10

Legal Metrology

0.01

—

0.01

Department of Tribal Welfare

100.00

—

100.00

Department of Rural

1500.06

—

1500.06

Development

New and Renewable Energy

2000.00

—

2000.00

Department of Empowerment

0.02

—

0.02

TOTAL

89443.86

—

89443.86

Secretariat,

SANDIP JACQUES,

Porvorim, Goa.

Secretary to the Government of Goa,

21st August, 2024.

Law Department (Legal Affairs).

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