No refund shall be made of all such tax which has been collected, but which would not have been so collected, notification no.38/1/2017- Fin(R&C)(25/2019-Rate) dated 01-10-2019 - 38/1/2017-Fin(R&C)(02B/2022-Rate)/396 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(02B/2022-Rate)/396 In exercise of the powers conferred by sub-section (2) of section 7 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby notifies that Notification No. 38/1/2017- Fin(R C)(25/2019-Rate) dated 01-10-2019, published in Official Gazette, Extraordinary, Series I No. 26 dated 01-10-2019 shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017. (2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had above notification been in force at all material times. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 7th June, 2022.