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of <h1>Goa GST Act: Retroactive Provisions from July 1, 2017; New Provisions Effective February 1, 2018.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, has set the effective date for certain provisions of Notification No. 38/1/2017-Fin(R&C)(13)/2357 as July 1, 2017. These provisions, specified under serial numbers 2(i) to 2(viii), are retroactively enforced from this date. Additionally, the provisions under serial numbers 2(ix) and 2(x) will take effect from February 1, 2018. This notification is issued by the Department of Finance, Revenue & Control Division, in the name of the Governor of Goa, dated January 12, 2018.
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