Amendment in Notification No. 38/1/2017--Fin(R&C)(6/2019-Rate), dated the 29th March, 2019 - 38/1/2017-Fin(R&C)(03/2021-Rate)/1429 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(03/2021-Rate)/1429 In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Goa Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the Government notification No. 38/1/2017--Fin(R C)(6/2019-Rate), dated the 29th March, 2019, published in the Official Gazette, Series I No. 52, Extraordinary, dated the 29th March, 2019- In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 2nd June, 2021.