In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with clause (c) of rule 9 and rule 25 of the Goa Goods and Services Tax (Fourth Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide notification No. 38/1/2017-Fin(R&C)(105)/3058 dated 3rd July, 2019, published in the Extraordinary Official Gazette, Series I No. 13 dated the 3rd July, 2019, the Government, hereby appoints the 21st day of April, 2020, as the date from which the said provisions of the rules, shall come into force.

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

Pranab G. Bhat,

Under Secretary,

Finance (R&C).