The Government of Goa on October 11, 2024, issued the Goa Goods and Services Tax (Amendment) Ordinance, 2024 to further amend the Goa Goods and Services Tax Act, 2017.
The following amendments have been stated:
• After section 11 of the principal Act, the following section shall be inserted, namely:—
“11A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.— Notwithstanding anything contained in this Act, if the Government is satisfied that—
(a) a practice was, or is, generally prevalent regarding levy of State tax (including non-levy thereof) on any supply of goods or services or both; and
(b) such supplies were, or are, liable to,—
(i) State tax, in cases where according to the said practice, State tax was not, or is not being, levied, or
(ii) a higher amount of State tax than what was, or is being, levied, in accordance with the said practice, the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the State tax payable on such supplies, or, as the case may be, the State tax in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the State tax was not, or is not being levied, or was, or is being, short-levied, in accordance with the said practice.”.
• In section 13 of the principal Act, in sub-section (3),—
(i) in clause (b), for the words “by the supplier:”, the words “by the supplier, in cases where invoice is required to be issued by the supplier; or” shall be substituted;
(ii) after clause (b), the following clause shall be inserted, namely:— “(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:”;
(iii) in the first proviso, after the words, brackets and letter “or clause (b)”, the words, brackets and letter “or clause (c)” shall be inserted.
• In section 17 of the principal Act, in sub-section (5), in clause (i), for the words and figures “sections 74, 129 and 130”, the words and figures “section 74 in respect of any period upto Financial Year 2023-24” shall be substituted.
Please refer to the document below for further information.
[Notification No. 8/6/2024-LA-182]
