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 amendment in Government notification No. 38/1/2017-Fin(R&C)(133), dated the 30th March, 2020, published in the Extraordinary Official Gazette, Series I No. 52 dated the 30th March, 2020, namely:-

In the said notification, in the first paragraph, after the words "notifies registered person, other than", the words "a government department, a local authority," shall be inserted.

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).