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

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.... 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 notification in the Official Gazette, appoint. 2. Amen....

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....ection 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 issued.". 8. Amendment of section 51.- In section 51 of the principal Act,- (a) for sub-section (3), the following subsection shall be ....