Goa Goods and Services Tax (Amendment) Ordinance, 2020.

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.... Ordinance further to amend the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017). Whereas, the Legislative Assembly of Goa is not in session and the Governor of Goa is satisfied that circumstances exist which render it necessary for him to take immediate action. Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Goa is pleased to promulgate the following Ordinance, namely:- 1. Short title and commencement.- (1) This Ordinance may be called the Goa Goods and Services Tax (Amendment) Ordinance, 2020. (2) Save as otherwise provided in this Ordinance, the provisions of this Ordinance shall come into force on such date as the Government may, by notifi....

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....xceeding thirty days, beyond the period specified in clause (a).". 7. Amendment of section 31.- In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:- "Provided that the Government may, on the recommendations of the Council, by notification,- (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which,- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be....

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....with effect from the 1st day of July, 2017,- (a) in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the expression "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted; (d) in sub-section (5), for the words "existing law", the expression "existing law, within such time and....