Seeks to extend dates of specified compliances in exercise of powers under section 168A of Goa Goods and Services Tax Act, 2017

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..... onferred by section 168A of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in partial modification of the Government notification No. 38/1/2017- Fin(R C)(148) dated the 5th June, 2020, published in the Official Gazette, Extraordinary, Series I No. 10, dat .....

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..... der under sub- -section (9) of section 73 of the said Act, for recovery of erroneous refund; (iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act. 2. This notification shall be deemed to have come into force with effect from the 1st day o .....

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