Goa Goods and Services Tax (Second Amendment) Act, 2025

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....p; [17-04-2025] AN ACT further to amend the Goa Goods and Services Tax Act, 2017 (Goa Act No. 4 of 2017). BE it enacted by the Legislative Assembly of Goa in the Seventy-sixth Year of the Republic of India as follows:― 1. Short title and commencement.- (1) This Act may be called the Goa Goods and Services Tax (Second Amendment) Act, 2025. (2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2. Amendment of Section 2.- In the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (herein after referred to as the "principal Act"), in Section 2,-- (i) in clause (61), after the word ....

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....rking, which is unique, secure and non-removable;"; 3. Amendment of Section 12.-- In Section 12 of the principal Act, sub-section (4) shall be omitted. 4. Amendment of Section 13.-- In Section 13 of the principal Act, sub-section (4) shall be omitted. 5. Amendment of Section 17.-- In Section 17 of the principal Act, in sub-section (5), in clause (d),-- (i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017; (ii) the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:-- "Explanation 2.--....

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....ent of Section 38.-- In Section 38 of the principal Act,-- (i) in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted; (ii) in sub-section (2),-- (a) for the words "auto-generated statement under", the words "statement referred in" shall be substituted; (b) in clause (a), the word "and" shall be omitted; (c) in clause (b), after the words "by the recipient,", the word "including" shall be inserted; (d) after clause (b), the following clause shall be inserted, namely:-- "(c) such other details as may be prescribed.". 9. Amendment of Section 39.-- In Section 39 of the principal Act, in sub-section (1), for the words "and wi....

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.... to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.". 13. Insertion of new Section 148A.-- After Section 148 of the principal Act, the following section shall be inserted, namely:-- "148A. Track and trace mechanism for certain goods.-- (1) The Government may, on the recommendations of the Council, by notification, specify,-- (a) the goods; (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply. (2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),-- (a) provide a system for enabling affixation of unique identification marking a....