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GST – States – 23–C.T./GST- 63/2017 – State Tax – Dated:- 15-11-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 23-C.T./GST Dated: 15/11/2017 Notification No. 63/2017 – State Tax In pursuance of section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) and sub-rule (3) of rule 45 of the West Bengal Goods and Services Tax Rules, 2017, the Commi

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GST – States – 2031-F.T.- 55/2017-State Tax – Dated:- 15-11-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2031-F.T. Howrah, the 15th day of November, 2017. No. 55/2017-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017,- (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government

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e rules. ; (iv) after rule 107, the following rule shall be inserted, namely:- 107A. Manual filing and processing.- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ; (v) after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to – (a) the Special Commissioner (Appeals) where such decision or order is passed by the Additional Commissioner, (b) the Additiona

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ssed by the Joint Commissioner, (d) the Senior Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner, within six months from the date of communication of the said decision or order. ; (vi) after the FORM GST RFD-01 , the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) ITC accumulated due

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ed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been rec

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GST – States – 2032-F.T.- 57/2017-State Tax – Dated:- 15-11-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2032-F.T. Howrah, the 15th day of November, 2017. No.57/2017-State Tax In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the registered persons having aggregate turnover upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shal

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GST – States – 2033-F.T. – 64/2017-State Tax – Dated:- 15-11-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2033-F.T. Howrah, the 15th day of November, 2017. No.64/2017-State Tax In exercise of the powers conferred by section 128 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to waive the amount of

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Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the CGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees – GST – States – 2034-F.T.- 65/2017-State Tax – Dated:- 15-11-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2034-F.T. Howrah, the 15th day of November, 2017. No. 65/2017-State Tax In exerci

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GST – States – F. 17 (131) ACCT/GST/2017-2855 – Dated:- 15-11-2017 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated November 15, 2017 In exercise of the powers conferred by rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), on the recommendations of the Council, and in supersession of Notification No. F. 17 (131)ACCT/GST/2017/2764 dated 28th October, 2017, I, Al

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Last date regarding return in FORM GSTR-3B – GST – States – F. 17 (131) ACCT/GST/2017-2857 – Dated:- 15-11-2017 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated November 15, 2017 In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby specify that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column

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GST – States – F. 17 (131) ACCT/GST/2017-2856 – Dated:- 15-11-2017 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated November 15, 2017 In exercise of the powers conferred by rule 120A of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), on the recommendations of the Council, and in supersession of Notification No. F. 17 (131)ACCT/GST/2017/2788 dated 28th October, 2017, I, A

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GST – States – 59/2017-State Tax – Dated:- 15-11-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 15th November, 2017. Notification No. 59/2017-State Tax No.(GHN-129)GST-2017/S.39(6)(1)-TH:- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat hereby makes the following amendments in the notification No. 41/2017-Central Tax, dated the 13th

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GST – States – 55/2017 – State Tax – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 55/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the State Goods and Services Tax Rules, 2017, – (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the G

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ed to these rules. ; (iv) after rule 107, the following rule shall be inserted, namely:- 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ; (v) after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1)Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to – (a) the Commissioner where such decision or order is passed by the

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e Council may terminate the appointment of the Chairman at any time. ; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: – "Provided further that the State Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time. ; (vii) after the FORM GST RFD-01 , the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From (Year) (Month) To (Year) (Month) 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exp

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s DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the b

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GST – States – 55/2017-State Tax – Dated:- 15-11-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar, Dated the 15th November, 2017. Notification No. 55/2017-State Tax No.(GHN-127)GSTR-2017(14)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force from 15th day of November, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017,- (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- "Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of Indi

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Forms as appended to these rules."; (iv) after rule 107, the following rule shall be inserted, namely:- "107A. Manual filing and processing. – Notwithstanding Anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules."; (v) after rule 109, the following rule shall be inserted, namely:- "109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act may appeal to- (a) the Additional "Commissioner where such decision or order is passed by t

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e second proviso, the following proviso shall be substituted, namely:- "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time."; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely:- "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time."; (vii) after the "FORM GST RFD-01", the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From (Year) (Month) To (Year) (Month) 6. Amount of Refund Claimed(Rs.) Act Tax Int

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at the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) o

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d total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN / Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14. Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details of Refund Amount (As per the manually issued Order): By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government. – Notification – Circ

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GST – States – 57/2017-State Tax – Dated:- 15-11-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 15th November, 2017. Notification No. 57/2017-State Tax No.(GHN-128)GST-2017/S.148(2)-TH:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council notifies the registered person having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the d

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GST – States – 64/2017-State Tax – Dated:- 15-11-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 15th November, 2017. Notification No. 64/2017-State Tax No.(GHN-131)GST-2017/s.128(3)-TH:- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) (hereafter in this notification referred to as the said Act), the Government of Gujarat, on the recommendations of the Council, hereby waives the amount of late fee pa

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GST – States – 3905/CSTUK/GST-Vidhi Section/2017-18 – Dated:- 15-11-2017 – Commissioner State Tax Uttarakhand No : 3905/CSTUK/GST-Vidhi Section/2017-18 Dehradun :: Dated : 15th November, 2017 Notification In exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table

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GST – States – 13/2017-GST – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 ORDER No.13/2017-GST Dated Dispur, the 15th November, 2017. Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Assam Goods and Services Tax Rules, 2017. No. CT/GST-12/2017/52.- In exercise of the powers conferred by rule 117 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on th

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GST – States – 14/2017-GST – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 Order No. 14/2017-GST Dated Dispur, the 15th November, 2017. Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax Rules, 2017. No. CT/GST-12/2017/53.- In exercise of the powers conferred by rule 120A of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on

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GST – States – 57/2017-State Tax – Dated:- 15-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX AND EXCISE ITANAGAR Notification No. 57/2017-State Tax The 15th November, 2017 No. GST/23/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017, (13 of 2017), and in supersession of notification No. 39/2017- State

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GST – States – 58/2017- State Tax – Dated:- 15-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 58/2017- State Tax The 15th November, 2017 No. GST/23/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 40/2017-State Tax, dated the 18th October, 2017,

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GST – States – CCT/26-2/2017-18/09 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Order CCT/26-2/2017-18/9 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the Goa Goods and Service Tax Rules, 2017. In exercise of the powers conferred by Rule 117 of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Services Tax Act, 2017, on the recommendations

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GST – States – CCT/26-2/2017-18/10 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Order CCT/26-2/2017-18/10 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 120A of the Goa Goods and Service Tax Rules, 2017. In exercise of the powers conferred by Rule 120A of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Services Tax Act, 2017, on the recommendati

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GST – States – CCT/26-2/2017-18/21 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/21 In exercise of the powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with sub-rule (5) of Rule 61 of the Goa Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- TABLE Sl.No. Month Last date for filing of

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GST – States – CCT/26-2/2017-18/22 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Notification CCT/26-2/2017-18/22 In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Notification referred to as the said Act ), and in supersession of Notification No. CCT/26-2/2017-18/11 dated the 12th September, 2017, published in the Official Gazette, Series II No. 24 dated the 14th September, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the

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GST – States – CCT/26-2/2017-18/24 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/24 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), (hereafter in this Notification referred to as the said Act ), the Commissioner hereby extends the time limit for furnishing the return by a non-resident taxable p

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GST – States – CCT/26-2/2017-18/25 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/25 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of Notification No. CCT/26-2/2017-18/15 dated the 13th October,

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GST – States – CCT/26-2/2017-18/26 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/26 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ) and in supersession of Notification No. CCT/26-2/2017-18/16 dated the 13th October, 2017, published in the Official Gazet

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