The Government of Goa on March 04, 2025, notified the Goa Goods and Services Tax (Amendment) Act, 2025 further to amend the Goa Goods and Services Tax Act, 2017.
The following has been stated: -
•In section 9, in sub-section (1), after the words “alcoholic liquor for human consumption”, the words “and un-denatured extra neutral alcohol or rectified spirit used for the manufacture of alcoholic liquor, for human consumption” shall be inserted.
•In section 10, in sub-section (5), after the words and figures “section 73 or section 74”, the words, figures, and letter “or section 74A” shall be inserted.
•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.
The provisions of sections 6, 34, and 36 of this Act shall be deemed to have come into force with effect from October 18, 2024, and all other provisions of this Act shall be deemed to have come into force with effect from November 01, 2024.
The detailed notification is given in the document below.
[Notification No.Reg.No.RNP/GOA/32/2024-2026]
