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of <h1>Goa GST Act 2017: New Appeal Procedure for Sections 73 & 74 Orders, No Deposit Required, Effective July 31, 2023.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, has issued a notification outlining a special procedure for registered persons or officers intending to appeal orders under sections 73 or 74. Appeals must be submitted in duplicate using the form provided in the notification and presented manually to the Appellate Authority within the specified timeframe. No deposit is required as a pre-condition for filing an appeal. The appeal must include relevant documents and will be acknowledged in FORM GST APL-02 upon meeting all requirements. This notification is effective from July 31, 2023.
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