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of <h1>Goa Amends GST Notification: New Clause Requires Input Tax Credit Payment for Specific Tax Method from April 1, 2019.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(2/2019-Rate) dated March 8, 2019, under the Goa Goods and Services Tax Act, 2017. Effective April 1, 2019, the amendment introduces a new clause requiring registered persons who opt for a specific tax payment method to pay an amount equivalent to the input tax credit on stock and capital goods. This payment must be made through the electronic credit or cash ledger, causing any remaining input tax credit to lapse. Additionally, the Goa GST Rules, 2017, will apply to those paying tax under this notification.
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