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<h1>Goa GST Notification Retroactively Effective from July 1, 2017; No Refunds for Pre-2019 Tax Collections.</h1> The Government of Goa, exercising its authority under the Goa Goods and Services Tax Act, 2017, has issued a notification stating that Notification No. 38/1/2017-Fin(R&C)(25/2019-Rate) dated October 1, 2019, is retroactively effective from July 1, 2017. Consequently, no refunds will be issued for taxes collected that would not have been collected if the notification had been in effect during the relevant period. This decision is made following the recommendations of the Council and is officially ordered by the Under Secretary of Finance.