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Taxation Goa Ministry of Finance Goa Goods and Services Tax Act, 2017

Guidelines for initiation of recovery proceedings before 3 months from date of service of demand order

03-Jun-2024 | No. CCT/26-2/GST Instructions/2024-25/849

Government of Goa has issued a notification on Guidelines for initiation of recovery proceedings before 3 months from date of service of demand order. By virtue of this notification For the uniformity in implementation and it is hereby directed that the said instructions No. CBIC-20016/9/2024-GST/583 dated 30-05-2024 issued by the GST Policy Wing, Central Board of Indirect Taxes & Customs, Ministry of Finance, Department of Revenue, Government of India shall be applicable, mutatis mutandis, in implementation of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) with following modifications. 1) In para 3.1, instead of Circular No. 3/3/2017-GST dated 5th July, 2017, an Order No. CCT/ /26-2/2021-22/234 dated 29-04-2022 issued by Commissioner of State Tax, Goa published in Official Gazette, Series II No. 4, Extraordinary dated 29-04-2022 as amended from time to time shall be referred; 2) In para 3.2, instead of Jurisdictional Principal Commissioner/Commissioner of Central Tax the competent authority to examine the reasons/justification for initiating recovery before expiry of period of three months and to issue directions to the concerned taxable person to pay the demanded amount within period specified in the direction shall be the Commissioner of State Tax, Goa.

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