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SERIES I No. 27

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, 7th October, 2024 (Asvina 15, 1946)

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

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Notification

38/1/2017-Fin(R&C)(278)/26744

In exercise of the powers conferred by

sub-section (2) of Section 171 of the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017) read with sub-section (1) and second

proviso to sub-section (5) of Section 109 of the

Central Goods and Services Tax Act, 2017 (12

of 2017) (hereinafter referred to as the CGST

Act), the Government of Goa, on the

recommendations of the Goods and Services

Tax Council, hereby empowers the Principal

Bench of the Appellate Tribunal, constituted

under sub-section (3) of Section 109 of the

CGST Act, to examine whether input tax

credits availed by any registered person or

the reduction in the tax rate have actually

resulted in a commensurate reduction in the

price of the goods or services or both supplied

by that registered person.

2. This notification shall be deemed to have

come into force with effect from the 1st day

of October, 2024.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 7th October, 2024.

Notification

38/1/2017-Fin(R&C)(279)/26745

In exercise of the powers conferred by

sub-section (2) of Section 171 of the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017), the Government of Goa, on the

recommendations of the Goods and Services

Tax Council, hereby appoints the 1st day of

April, 2025 as the date from which the

Authority referred to in the said Section shall

not accept any request for examination as to

whether input tax credits availed by any

registered person or the reduction in the tax

rate have actually resulted in a commensurate

reduction in the price of the goods or services

or both supplied by that registered person.

2. This notification shall be deemed to

have come into force with effect from the

30th day of September, 2024.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 7th October, 2024.

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