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of <h1>Goa Amends GST Notification: Changes in Leased Plot Use for Industry/Finance; Joint Liability for Non-Compliance.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) under the Goa Goods and Services Tax Act, 2017. Effective January 1, 2020, the amendments include changes to the figures in the notification's table and stipulations regarding the use of leased plots. The plots must be used for industrial or financial purposes, with the State Government monitoring compliance. Violations or changes in land use will result in joint liability for state tax, interest, and penalties. Lease agreements must reflect the tax exemption conditions and compliance obligations.
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