Goa Goods and Services Tax (Second Amendment) Act, 2025 - 7/11/2025-LA-63 - Goa SGST

GOVERNMENT OF GOA Department of Law Legal Affairs Division Notification 7/11/2025-LA-63 Date: 29-Apr-2025 The Goa Goods and Services Tax (Second Amendment)Act, 2025 (Goa Act 9 of 2025), which has been passed by the Legislative Assembly of Goa on 26-03-2025 and assented to by the Governor of Goa on 17-04-2025, is hereby published for the general information of the public. Dnyaneshwar Raut Dessai, Joint Secretary (Law). ---------- The Goa Goods and Services Tax (Second Amendment) Act, 2025 (Goa Act 9 of 2025) [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 and figure Section 9 , the words, brackets and figures of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017 shall be inserted with effect from the 1st day of April, 2025; (ii) in clause (69), (a) in sub-clause (c), after the words management of a municipal , the word fund shall be inserted; (b) after sub-clause (c), the following Explanation shall be inserted, namely: Explanation. For the purposes of this sub-clause (a) local fund means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; (b) municipal fund means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called. ; (iii) after clause (116), the following clause shall be inserted, namely: (116A) unique identification marking means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, 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. For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to plant or machinery shall be construed and shall always be deemed to have been construed as a reference to plant and machinery . . 6. Amendment of Section 20. In Section 20 of the principal Act, with effect from the 1st day of April, 2025, (i) in sub-section (1), after the word and figure Section 9 , the words, brackets and figures of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017 shall be inserted; (ii) in sub-section (2), after the word and figure Section 9 , the words, brackets and figures of this Act or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017, shall be inserted. 7. Amendment of Section 34. In Section 34 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely: Provided that no reduction in output tax liability of the supplier shall be permitted, if the (i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or (ii) incidence of tax on such supply has been passed on to any other person, in other cases. . 8. Amendment 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 within such time , the words within such time, and subject to such conditions and restrictions shall be substituted. 10. Amendment of Section 107. In Section 107 of the principal Act, in sub-section (6), for the proviso, the following proviso shall be substituted, namely: Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant. . 11. Amendment of Section 112. In Section 112 of the principal Act, in sub-section (8), the following proviso shall be inserted, namely: Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of Section 107 has been paid by the appellant. . 12. Insertion of new Section 122B. After Section 122A of the principal Act, the following section shall be inserted, namely: 122B. Penalty for failure to comply with track and trace mechanism. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of Section 148A acts in contravention of the provisions of the said Section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal 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 and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and (b) prescribe the unique identification marking for such goods, including the information to be recorded therein. (3) The persons referred to in sub-section (1), shall, (a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner; (b) furnish such information and details within such time and maintain such records or documents, in such form and manner; (c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner; (d) pay such amount in relation to the system referred to in sub-section (2), as may be prescribed. . 14. Amendment of Schedule III. In Schedule III of the principal Act, (i) in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely: (aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area; ; (ii) in Explanation 2, after the words For the purposes of , the words, brackets and letter clause (a) of shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017; (iii) after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely: Explanation 3. For the purposes of clause (aa) of paragraph 8, the expressions Special Economic Zone , Free Trade Warehousing Zone and Domestic Tariff Area shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005. 15. No refund of tax collected. No refund shall be made of all such tax which has been collected, but which would not have been so collected, had Section 14 been in force at all material times. SANDIP JACQUES, Secretary to the Government of Goa, Law Department (Legal Affairs).