EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue and Control Division

Notification

In exercise of the powers conferred by Section 164 of the Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the

following rules to further amend the Goa Goods and Services Tax Rules, 2017, namely:—

1. (1) These rules may be called the Goa Goods and Services Tax (Second Amendment) Rules, 2025.

(2) They shall be deemed to have come into force with effect from 27th day of March, 2025.

2. In the Goa Goods and Services Tax Rules, 2017,—

(a) in rule 164, –

(i) in sub-rule (4), after the words “after payment of the full amount of tax”, the words “related

to period mentioned in the said sub-section and” shall be inserted.

(ii) after sub-rule (4), the following Explanation shall be inserted, namely:—

“Explanation,— No refund shall be available for any tax, interest, and penalty, which has

already been discharged for the entire period, prior to the commencement of the Goa Goods

and Services Tax (Second Amendment) Rules, 2025, in cases where a notice or statement or

order mentioned in sub-section (1) of Section 128A, includes a demand of tax, partially for

the period mentioned in the said sub-section and partially for a period other than mentioned

in the said sub-section.”.

(b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted,

namely:—

38/1/2017-Fin(R&C)(293)/28017

Date: 15-Apr-2025

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

115

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

RNI No. GOAENG/2002/6410

Panaji, 15th April, 2025 (Chaitra 25, 1947)

SERIES I No. 2

PUBLISHED BY AUTHORITY

“Provided further that where the notice or statement or order mentioned in sub-section (1) of

Section 128A of the Act includes demand of tax, partially for the period mentioned in the said

sub-section and partially for the period other than that mentioned in the said sub-section, the

applicant instead of withdrawing the appeal, shall intimate the appellate authority or

Appellate Tribunal that he does not wish to pursue the appeal for the period mentioned in

the said sub-section and the relevant authority shall, after taking note of the said request,

pass such order for the period other than that mentioned in the said sub-section, as he thinks just

and proper.

Explanation,— For the removal of doubt, it is clarified that the appeal application shall be

deemed to have been withdrawn to the extent of the said intimation for the period from the 1st

July, 2017 to the 31st March, 2020 or part thereof, for the purpose of sub-clause (3) of Section

128A.”

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

116

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 2

(EXTRAORDINARY)

15TH APRIL, 2025

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