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THE GOA GOODS AND SERVICES TAX ACT, 2017

174 sections · 15 chapters · 3 schedules

Preamble
- Section 1 Short title, extent and commencement.- (1) This Act may be called the Goa
- Section 2 Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
- Section 65 Audit by tax authorities.-(1) The Commissioner or any officer authorised
- Section 66 Special audit.-(1) If at any stage of scrutiny, inquiry, investigation or any
Schedule I ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT
Schedule II ACTIVITIES
Schedule III ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED

THE GOA GOODS AND SERVICES TAX ACT, 2017

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MISCELLANEOUS
Section 165

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MISCELLANEOUSState · Goa

Section 165 of THE GOA GOODS AND SERVICES TAX ACT, 2017

regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.

AI notes for this section are being prepared — this page will update on its own once they’re ready.

164PreviousSection 164 Power of Government to make rules.-(1) The Government may, on the 166NextSection 166 Laying of rules, regulations and notifications.-Every rule made by the