In exercise of the powers conferred by section 168A of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following further amendment in the Government Notification No. 38/1/2017-Fin(R&C)(148), dated 5th June, 2020, published in the Extraordinary Official Gazette, Series I No. 10 dated 8th June, 2020, namely:-

In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely:-

"Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of November, 2020.".

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).