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of <h1>Goa GST Act: Tax Payment Required for Small Businesses With Turnover Up to Rs. 1.5 Crore, Effective October 2017.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, notifies that registered persons with an aggregate turnover not exceeding one crore and fifty lakh rupees in the preceding financial year, or those likely to have a similar turnover in the year of registration, must pay state tax on outward supplies at the time of supply. This applies to those not opting for the composition levy under section 10. These individuals must furnish details and returns as per Chapter IX of the Act. The notification is effective from October 13, 2017, as ordered by the Additional Secretary (Finance).
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