EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

(Revenue and Control) Division

Notification

In exercise of the powers conferred by sub-section (1) read with sub-section (3) of Section 112 of the

Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and in supersession of the Government

Notification No. 38/1/2017-Fin(R&C)/31169 dated 10^th March, 2026, published in the Official Gazette,

Government of Goa, Extraordinary No. 5, Series II No. 49, except as respects things done or omitted to be

done before such supersession, the Government, on the recommendations of the Council, hereby notifies

the 31st day of July, 2026, as the date upto which appeal or application, as the case may be, may be filed

before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed

against,—

(i)

is communicated to the person preferring the appeal before the 1st day of May, 2026, and all

appeals in respect of order communicated on or after 1st May, 2026, may be filed before the

Appellate Tribunal as provided in sub-section (1) of Section 112 within three months from the

date on which such order is communicated;

(ii)

is passed before the 1st day of February, 2026, and all applications in respect of orders passed

on or after 1st February, 2026 may be filed before the Appellate Tribunal as provided in sub-

section (3) of Section 112 within six months from the date on which the said Order has been

passed.

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

Naresh Gaude, Under Secretary, Finance (R&C).

Porvorim.

No. 38/1/2017-Fin(R&C)/32403

Date : 17-Jul-2026

455

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

RNI No. GOAENG/2002/6410

Panaji, 17th July, 2026 (Ashadha 26, 1948)

SERIES II No. 16

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