The Goa Value Added Tax (Amendment) Act, 2024 (Goa Act 7 of 2024) which has been passed by the Legislative Assembly of Goa on 07-02-2024 and assented to by the Governor of Goa on 26-02-2024, is hereby published for the general information of the public.

Dnyaneshwar Raut Dessai,

Joint Secretary (Law).

The Goa Value Added Tax (Amendment) Act, 2024

(Goa Act 7 of 2024) [26-02-2024]

AN

ACT

further to amend the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005).

BE it enacted by the Legislative Assembly of Goa in the Seventy-fifth Year of Republic of India as follows:-

1. Short title and commencement.-

(1) This Act may be called the Goa Value Added Tax (Amendment) Act, 2024.

(2) It shall be deemed to have come into force on the 21st day of September, 2023.

2. Amendment of section 3.-

In section 3 of the Goa Value Added Tax Act, 2005 (Goa Act No. 9 of 2005), in sub-section (1), in the proviso for the expression "90 days" the expression "192 days" shall be substituted.