In exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Government notification No. 38/1/2017-Fin(R&C) (12/2017-Rate) dated 30th June 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:-
In the said notification,-
(i) in the Table,-
(a) against serial number 7, in the entry in column (3), for the words and brackets, "twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year", the following words, brackets and figures shall be substituted, namely,-
"such amount in the preceding financial year as makes it eligible for exemption from registration under the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)";
(b) after serial number 9A and the entries relating thereto, the following shall be inserted namely:-
(c) against serial number 14, in the entry in column (3), after the word 'below', the words 'or equal to' shall be inserted;
(d) against serial number 19A, in the entry in column (5), for the figures "2019", the figures "2020" shall be substituted;
(e) against serial number 19B, in the entry in column (5), for the figures "2019", the figures "2020" shall be substituted;
(f) after serial number 24A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely:-
(g) after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(h) against serial number 35, in the entry in column (3), after the entry (q), the entry "(r) Bangla Shasya Bima" shall be inserted;
(i) against serial number 45, in the entries in column (3), for the words and brackets "twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year", wherever they occur, the following words, brackets and figures shall be substituted, namely,-
(j) after serial number 82 and the entries relating thereto, the following shall be inserted, namely:-
2. This notification shall come into force with effect from the 1st day of October, 2019.
By order and in the name of the Governor of Goa.
Pranab G. Bhat,
Under Secretary, Finance (R&C).