In exercise of the powers conferred by sub-rule (4) of rule 48 of the Goa Goods and Services Tax Rules, 2017, the Government of Goa, on the recommendations of the Council, hereby makes the following amendments in the Government Notification No. 38/1/2017-Fin(R&C)(133), dated 30th March, 2020, published in the Extraordinary Official Gazette, Series I No. 52 dated 30th March, 2020, namely:-

In the said notification, in the first paragraph,

(i) before the words "those referred to in sub-rules", the words "a Special Economic Zone unit and" shall be inserted;

(ii) for the words "one hundred crore rupees", the words "five hundred crore rupees" shall be substituted.

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).