In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby appoints the 21st day of November, 2019, as the date from which the provisions of the Goa Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of notification No. 38/1/2017-Fin(R&C)(85), dated 31st December, 2018, published in the Official Gazette, Series I No. 39, Extraordinary No. 2 dated 31st December, 2018, shall come into force.

By order and in the name of the Governor of Goa.

Sushama D. Kamat,

Under Secretary, Finance (R&C).