Act 4 of 2017

Preamble

--- --- GOVERNMENT OF GOA Department of Law& Judiciary Legal Affairs Division Notification 7-6-2017/LA The Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), which has been passed by the Legislative Assembly of Goa on 9-5-2017 and assented to by the Governor of Goa on 23-5-2017, is hereby published for general information of the public. Porvorim, 26th May, 2017. Sharad G. Marathe, Additional Secretary (Law). THE GOA GOODS AND SERVICESTAX ACT, 2017 (Goa Act 4 of 2017) [23-5-2017] AN ACT ufode to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Goa and the matters connected therewith or incidental thereto. Be it enacted by Legislative Assembly of Goa in the Sixty-eighth Year of the Republic of India as follows :- oa in the voice CHAPTER I Preliminary

Sections

Type to filter. 270 sections.

1. 1Short title, extent and commencement
2. 2Definitions
3. 3Officers under this Act
4. 4Appointment of officers
5. 5Powers of officers
6. 6Authorisation of officers of central tax as proper officer in certain circumstances
7. 7Scope of supply
8. 8Tax liability on composite and mixed supplies
9. 9Levy and collection
10. 10Composition levy
11. 11Power to grant exemption from tax
12. 12Time of supply of goods
13. 13Time of supply of services
14. 14Change in rate of tax in respect of supply of goods or services
15. 15Value of taxable supply
16. 16Eligibility and conditions for taking input tax credit
17. 17Apportionment of credit and blocked credits
18. 18Availability of credit in special circumstances
19. 19Taking input tax credit in respect of inputs and capital goods sent for job work
20. 20
21. 21Manner of recovery of credit distributed in excess
22. 22Persons liable for registration
23. 23Persons not liable for registration
24. 24Compulsory registration in certain cases
25. 25Procedure for registration
26. 26Deemed registration
27. 27Special provisions relating to casual taxable person and non-resident taxable person
28. 28Amendment of registration
29. 29Cancellation85/or suspension/ of registration
30. 30Revocation of cancellation of registration
31. 31Tax invoice
32. 32Prohibition of unauthorised collection of tax
33. 33Amount of tax to be indicated in tax invoice and other documents
34. 34Credit and debit notes
35. 35Accounts and other records
36. 36Period of retention of accounts
37. 37Furnishing details of outward supplies
38. 39Furnishing of returns
39. 40First Return
40. 45Final return
41. 46Notice to return defaulters
42. 47Levy of late fee
43. 48Goods and services tax practitioners
44. 49Payment of tax, interest, penalty and other amounts
45. 49BOrder of utilization of the input tax credit
46. 50Interest on delayed payment of tax
47. 51Tax deduction at source
48. 53Transfer of input tax credit
49. 54Refund of tax
50. 55Refund in certain cases
51. 56Interest on delayed refunds
52. 57Consumer Welfare Fund
53. 58Utilisation of Fund
54. 59Self-assessment
55. 60Provisional assessment
56. 61Scrutiny of returns
57. 62Assessment of non-filers of returns
58. 63Assessment of unregistered persons
59. 64Summary assessment in certain special cases
60. 65Audit by tax authorities
61. 66Special audit
62. 67Power of inspection, search and seizure
63. 68Inspection of goods in movement
64. 69Power to arrest
65. 70Power to summon persons to give evidence and produce documents
66. 71Access to business premises
67. 72Officers to assist proper officers
68. 73
69. 74
70. 75General provisions relating to determination of tax
71. 76Tax collected but not paid to Government
72. 77Tax wrongfully collected and paid to Central Government or State Government
73. 78Initiation of recovery proceedings
74. 79Recovery of tax
75. 80Payment of tax and other amount in instalment
76. 81Transfer of property to be void in certain cases
77. 82Tax to be first charge on property
78. 83Provisional attachment to protect revenue in certain cases
79. 84Continuation and validation of certain recovery proceedings
80. 85Liability in case of transfer of business
81. 86Liability of agent and principal
82. 87Liability in case of amalgamation or merger of companies
83. 88Liability in case of company in liquidation
84. 89Liability of directors of private company
85. 90Liability of partners of firm to pay tax
86. 91Liability of guardians, trustees etc
87. 92Liability of court of wards, etc
88. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
89. 94Liability in other cases
90. 95Definitions
91. 96Constitution of Authority for Advance Ruling
92. 97Application for advance ruling
93. 98Procedure on receipt of application
94. 99Constitution of Appellate Authority for Advance Ruling
95. 100Appeal to the Appellate Authority
96. 101Orders of Appellate Authority
97. 102Rectification of advance ruling
98. 103Applicability of advance ruling
99. 104Advance ruling to be void in certain circumstances
100. 105
101. 106
102. 107Appeals to Appellate Authority
103. 108Powers of Revisional Authority
104. 109
105. 110
106. 111Procedure before Appellate Tribunal
107. 112Appeals to Appellate Tribunal
108. 113Orders of Appellate Tribunal
109. 114Financial and administrative powers of State President
110. 115Interest on refund of amount paid for admission of appeal
111. 116Appearance by authorised representative
112. 117Appeal to High Court
113. 118Appeal to Supreme Court
114. 119Sums due to be paid notwithstanding appeal etc
115. 120Appeal not to be filed in certain cases
116. 121Non-appealable decisions and orders
117. 122Penalty for certain offences
118. 123Penalty for failure to furnish information return
119. 124Fine for failure to furnish statistics
120. 125General penalty
121. 126General disciplines related to penalty
122. 127Power to impose penalty in certain cases
123. 128Power to waive penalty or fee or both
124. 129Detention, seizure and release of goods and conveyances in transit
125. 130Confiscation of goods or conveyances and levy of penalty
126. 131Confiscation or penalty not to interfere with other punishments
127. 132Punishment for certain offences
128. 133Liability of officers and certain other persons
129. 134Cognizance of offences
130. 135Presumption of culpable mental state
131. 136Relevancy of statements under certain circumstances
132. 137Offences by Companies
133. 138Compounding of offences
134. 139Migration of existing taxpayers
135. 140Transitional arrangements for input tax credit
136. 141Transitional provisions relating to job work
137. 142Miscellaneous transitional provisions
138. 143Job work procedure
139. 144Presumption as to documents in certain cases
140. 145
141. 146Common Portal
142. 147Deemed Exports
143. 148Special procedure for certain processes
144. 149Goods and services tax compliance rating
145. 150Obligation to furnish information return
146. 152Bar on disclosure of information
147. 153Taking assistance from an expert
148. 154Power to take sample
149. 155Burden of Proof
150. 156Persons deemed to be public servants
151. 157Protection of action taken under this Act
152. 158Disclosure of information by a public servant
153. 159Publication of information in respect of persons in certain cases
154. 160
155. 161Rectification of errors apparent on the face of record
156. 162Bar on jurisdiction of civil courts
157. 163Levy of fee
158. 164Power of Government to make rules
159. 165Power to make regulations
160. 166Laying of rules, regulations and notifications
161. 167Delegation of powers
162. 168Power to issue instructions or directions
163. 169Service of notice in certain circumstances
164. 170Rounding off of tax etc
165. 171Anti-profiteering measure
166. 172Removal of difficulties
167. 173Amendment of certain Acts
168. 174Repeal and saving
169. 175
170. 176
171. 177
172. 178
173. 179
174. 180
175. 181
176. 182
177. 183
178. 184
179. 185
180. 186
181. 187
182. 188
183. 189
184. 190
185. 191
186. 192
187. 193
188. 194
189. 195
190. 196
191. 197
192. 198
193. 199
194. 200
195. 201
196. 202
197. 203
198. 204
199. 205
200. 206
201. 207
202. 208
203. 209
204. 210
205. 211
206. 212
207. 213
208. 214
209. 215
210. 216
211. 217
212. 218Substituted vide Amendment Act 3 of 2025
213. 219
214. 220
215. 221
216. 222
217. 223
218. 224
219. 225
220. 226
221. 227
222. 228
223. 229
224. 230
225. 231
226. 232
227. 233
228. 234
229. 235
230. 236
231. 237
232. 238
233. 239
234. 240
235. 241
236. 242
237. 243
238. 244
239. 245
240. 246
241. 247
242. 248
243. 249
244. 250
245. 251
246. 252
247. 253
248. 254
249. 255
250. 256
251. 257
252. 258
253. 259
254. 260
255. 261
256. 262
257. 263
258. 264
259. 265
260. 266
261. 267
262. 268
263. 269
264. 270
265. 271
266. 272
267. 273
268. 274
269. 275
270. 276

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Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 270 sections of this Act has its own page. This page is not a substitute for legal advice.