SERIES II No. 41

PUBLISHED BY AUTHORITY

RNI No. GOAENG/2002/6410

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

Panaji, 9th January, 2025 (Pausa 19, 1946)

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

the Goa Goods and Services Tax Act, 2017 (Goa Act 4

of 2017) it is hereby directed that the said

Corrigendum to Circular issued by the GST Policy

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,

The Principal Chief Commissioners/Chief

Commissioners/Principal Commissioners/

/Commissioners of Central Tax (All).

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

853

EXTRAORDINARY

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 41

(EXTRAORDINARY)

9TH JANUARY, 2025

854

The Principal Directors General/Directors

General (All).

Madam/Sir,

Subject:

Corrigendum to Circular No. 237/31/

/2024-GST dated 15th October, 2024

issued vide F. No. CBIC-20001/6/2024-GST-

-reg.

In the said circular, following shall be inserted at

the end of para 4:

“However, it is clarified that said restriction on

refund under Section 150 of the Finance (No. 2) Act,

2024 will not apply to the refund of an amount paid

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

taxpayer.”

(Sanjay Mangal) Principal Commissioner (GST).

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