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of <h1>Goa GST Act 2019: Updates Definitions, Tax Calculation, Registration, Return Filing, Input Tax Credit, and Repeals 2018 Ordinance.</h1> The Goa Goods and Services Tax (Amendment) Act, 2019, amends the Goa Goods and Services Tax Act, 2017. Key changes include updates to definitions, such as the substitution of 'Central Board of Indirect Taxes and Customs' for 'Central Board of Excise and Customs,' and amendments to sections on supply, tax calculation, and registration requirements. The Act introduces new sections on return filing and input tax credit procedures, and modifies provisions related to tax refunds, registration suspension, and the utilization of input tax credit. The amendment also repeals the Goa Goods and Services Tax (Amendment) Ordinance, 2018, while retaining actions taken under it.
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