Recommendations of the Council, deduct tax from the payment made or credited to the supplier of taxable goods or services or both. - 38/1/2017-Fin(R&C)(16)/2407 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division - Notification 38/1/2017-Fin(R C)(16)/2407 In exercise of the powers conferred by sub-section (3) of section 1 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ), the Government of Goa hereby appoints the 18 th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act , namely:- (a) an authority or a board or any other body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function; (b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) ; (c) public sector undertakings: Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the State Government. By order and in the name of the Governor of Goa. Michael M. D Souza, Additional Secretary (Finance). Porvorim, 21st September, 2017.