Goa GST Act Update: Registered Persons Must Pay State Tax on Outward Supply per Section 12(2)(a.

The Government of Goa, under the Goa Goods and Services Tax Act, 2017, issued a notification superseding a previous one from October 24, 2017. It mandates that registered persons not opting for the composition levy under section 10 must pay state tax on the outward supply of goods at the time of supply as per section 12(2)(a) of the Act. This includes situations under section 14, requiring them to furnish details and returns as per Chapter IX of the Act. The notification is effective from November 15, 2017, as ordered by the Under Secretary of Finance.

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