Notification on the Goa Goods and Services Tax Act, 2017 (dated 26/07/2023) – Government of Goa

  • 31st, July 2023
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– Notification on the Goa Goods and Services Tax Act, 2017 (dated 26/07/2023) – Government of Goa.

  • Various amendments made in the previous notification no: 38/1/2017- Fin(R&C)(11/2017-Rate), dated the 30th June, 2017 including insertion of proviso -“Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.” This notification shall come into force with effect from 27th July, 2023. Please refer notification for more details.
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