Commencement of section 52: Goa appoints commencement under section 1(3) of the Goa GST Act. The Government of Goa, exercising the power conferred by sub section (3) of section 1 of the Goa Goods and Services Tax Act, 2017, hereby appoints a specific date as the date on which the provisions of section 52 of the said Act shall come into force, by official notification issued in the name of the Governor and signed by an authorised finance officer.