In exercise of the powers conferred by section 83 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) and all other powers enabling it in this behalf the Government of Goa hereby makes the following rules so as to further amend the Goa Value Added Tax Rules, 2005, namely:-

1. Short title and commencement.-
(1) These rules may be called the Goa Value Added Tax (First Amendment) Rules, 2021.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Amendment of rule 9.-

In rule 9 of the Goa Value Added Tax Rules, 2005 (hereinafter referred to as the "principle rules"), in sub-rule (2), for the expression "within three months from the date of filing of application claiming the refund", the expression "within a period of ninety days from the date of the sanction order made by the competent Authority" shall be substituted.

3. Amendment of rule 9A.-

In rule 9A of the principal rules, in sub-rule (1), for the expression "from the date of filing of an application claiming such refund by the dealer", the expression "within a period of" ninety days from the date of the sanction order made by the competent Authority," shall be substituted.

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).