PUBLISHED BY AUTHORITY
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
——
No. CCT/26-4/2024-25/G/4321
Subject: Corrigendum to Circular No. 30/2024-25-
-GST dated 1st November, 2024 issued vide
F. No. CCT/26-4/2024-25/G/3466, published
in the Official Gazette, Extraordinary, Series II
No. 31 dated 1st November, 2024.
Ref.: Corrigendum to Circular No. 237/31/2024-GST
dated 25th October, 2024 issued under Central
Goods and Services Tax Act, 2017 by the GST
Policy Wing, Central Board of Indirect Taxes
and Customs, Department of Revenue, Ministry
of Finance, Government of India, New Delhi.
Circular
(Corrigendum to Circular No. 30/2024-25-GST)
The GST Policy Wing, Central Board of Indirect
Taxes & Customs, Department of Revenue, Ministry of
Finance, Government of India, New Delhi has issued
the above referred Corrigendum to Circular.
For the uniformity in implementation and in
exercise of the powers conferred under Section 168 of Wing, Central Board of Indirect Taxes and
Customs, Department of Revenue, Ministry of
Finance, Government of India shall be applicable, mutatis mutandis, in implementation of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017).
A copy of the above referred circular is attached
herewith as Annexure.
Difficulty, if any, in implementation of this circular may please be brought to the notice of the undersigned.
Given under the seal of this office.
S. S. Gill, IAS, Commissioner of State Taxes, Goa.
Panaji, 9th January, 2025.
——
ANNEXURE
Corrigendum to Circular No. 237/31/2024-GST
F. No. CBIC-20001/6/2024-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, dated the 25th October, 2024
To, OFFICIAL GAZETTE — GOVT. OF GOA SERIES II No. 41 (EXTRAORDINARY) 9TH JANUARY, 2025 The Principal Directors General/Directors "However, it is clarified that said restriction on General (All). refund under Section 150 of the Finance (No. 2) Act, 2024 will not apply to the refund of an amount paid Madam/Sir, as pre-deposit by the taxpayer as per sub-section (6)
of Section 107 or sub-section (8) of Section 112 of
the CGST Act, at the time of filing of an appeal,
where such appeals are decided in favor of the said Subject: Corrigendum to Circular No. 237/31/ /2024-GST dated 15th October, 2024 issued vide F. No. CBIC-20001/6/2024-GST- -reg.
taxpayer."
In the said circular, following shall be inserted at
(Sanjay Mangal) Principal Commissioner (GST).
the end of para 4: