Goa Goods and Services Tax (Second Amendment) Ordinance, 2020 - 8/4/2020-LA - Goa SGST

Department of Law Judiciary Legal Affairs Division Notification 8/4/2020-LA The Goa Goods and Services Tax (Second Amendment) Ordinance, 2020 (Ordinance No. 1 of 2020), which has been promulgated by the Governor of Goa on 08-05-2020, is hereby published for general information of the public. D. S. Raut Dessai, Joint Secretary (Law). Porvorim, 15th May, 2020. The Goa Goods and Services Tax (Second Amendment) Ordinance, 2020 (Ordinance No. 1 of 2020) Promulgated by the Governor of Goa in the Seventy-first year of the Republic of India. An Ordinance to further amend the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017). Whereas, the Legislative Assembly of Goa is not in Session and the Governor of Goa is satisfied that circumstances exist which render it necessary for him to take immediate action. Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Goa is pleased to promulgate the following Ordinance, namely:- 1. Short title and commencement. - (1) This Ordinance may be called the Goa Goods and Services Tax (Second Amendment) Ordinance, 2020. (2) Save as otherwise provided in this Ordinance, the provisions of this Ordinance shall be deemed to have come into force from 31-03-2020. 2. Insertion of new section 168A.- After section 168 of the principal Act, the following section shall be inserted, namely:- 168A.- (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure. (2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act. Explanation .- For the purposes of this section, the expression force majeure means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act. . SATYA PAL MALIK Governor of Goa Place: Raj Bhavan,