In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act), the Government of Goa, on the recommendations of the Council, hereby makes the following amendments in the Government notification No. 38/1/2017-Fin(R&C)(255)/3219, dated the 30th August, 2023, published in the Extraordinary Official Gazette No. 2, Series I No. 22, dated the 31st August, 2023, namely:-

In the said notification, after the words "hereby notifies the following special procedure to be followed" the words and figures "with effect from 1st day of January, 2024" shall be inserted and shall be deemed to have been inserted with effect from the 31st July, 2023.

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).