THE GOA GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. CCT/26-2/2018-19/62/1544, Dated, 21st October, 2020.

In exercise of the powers conferred by the first proviso to Rule 46 of the Goa Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the Government notification No. CCT/26-2/2017-18/2/1241 dated 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13 dated 30th June, 2017, namely:-

In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely :-

"TABLE

Sr. No.	Aggregate Turnover in the preceding financial year	Number of Digits of Harmonised System of Nomenclature Code (HSN Code)
1	2	3
1.	Upto rupees five crores	4
2.	More than rupees five crores	6

Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.".

Hemant Kumar, IAS,

Commissioner of State Tax.