Goa Goods and Services Tax (Removal of Difficulties) Order, 2019
Order No. 01/2019-State Tax Dated:- 11-2-2019 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
38/1/2012-Fin (R&C)/2252
Order No. 01/2019-State Tax
Whereas, sub-section (1) of section 10 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Order referred to as the said Act) provides that-
(i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said sub-section;
(ii) a person who opts for the said scheme may supply services (other tha
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r the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10;
Now, therefore, in exercise of the powers conferred by section 172 of the Goa Goods and Services Tax Act, 2017 and in supersession of the Goa Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017-State Tax, dated the 24th October, 2017, published in the Extraordinary Official Gazette, Series I No. 30, dated the 24th October, 2017, except as respects things done or omitted to be done before such supersession, the Government, on recommendations of the Council, hereby makes the following Order, namely:-
1. Short title.- This Order may be called the G
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