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 further 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) for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted;

(ii) after the words "goods or services or both to a registered person", the words "or for exports" shall be inserted.

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).