GST – States – Order No. 01/2019-State Tax – Dated:- 11-2-2019 – 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 than those referred to in clause (b) of paragraph 6 of Schedule II to the said Act), of value not exce
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ifficulties 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 Goa Goods and Services Tax (Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it
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