In exercise of the powers conferred by section 146 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 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)(47)/429 dated the 31st January, 2018, published in the Official Gazette, Extraordinary No. 2, Series I No. 44 dated the 5th February, 2018, namely:-

In the said notification, in paragraph 1, for the words "furnishing of returns and computation and settlement of integrated tax", the following shall be substituted, namely:-

"furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number 38/1/2017-Fin(R&C)(120), dated 1st January, 2020, all functions provided under the Goa Goods and Services Tax Rules, 2017.".

2. This notification shall be deemed to have come into force with effect from the 22nd day of June, 2017.

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).