Goa GST Act 2017
Goa GST Act 2017 assented to by the Governor of Goa on 23-5-2017.
GOVERNMENT OF GOA
Department of Law & Judiciary
Legal Affairs Division
The Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), which has been
passed by the Legislative Assembly of Goa on 9-5-2017 and assented to by the Governor of Goa on 23-5-2017, is hereby published for general information of the public.
Sharad G. Marathe, Additional Secretary (Law). Porvorim, 26th May, 2017.
THE GOA GOODS AND SERVICES
TAX ACT, 2017
(Goa Act 4 of 2017) [23-5-2017]
to make a provision for levy and collection of tax on intra-State supply of goods or
services or both by the State of Goa and the matters connected therewith or incidental thereto.
Be it enacted by Legislative Assembly of Goa in the Sixty-eighth Year of the Republic of India as follows:—
LEVY AND COLLECTION OF TAX
TIME AND VALUE OF SUPPLY
INPUT TAX CREDIT
TAX INVOICE, CREDIT AND DEBIT NOTES
ACCOUNTS AND RECORDS
PAYMENT OF TAX
INSPECTION, SEARCH, SEIZURE AND ARREST
DEMANDS AND RECOVERY
LIABILITY TO PAY IN CERTAIN CASES
APPEALS AND REVISION
OFFENCES AND PENALTIES
Download PDF of Goa GST Act 2017 Notification in English
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