Chief minister Pramod Sawant introduced the Goa Goods and Services Tax (Amendment) Bill in the state assembly on Thursday.

The bill aims to adopt the amendment introduced by the Centre through Section 16 of the Central Goods and Services Tax, Act, 2017 (“CGST Act, 2017”) which specifies the conditions and restrictions to claim input tax credit.

As a formality, Goa has also amended the Goa GST Act 2017, stating that input tax credit on invoice or debit note can be availed only when the details of such invoice or debit note are provided. It also specifies the time frame to claim input tax credit.

Source: The Times of India
https://timesofindia.indiatimes.com/city/goa/bill-to-amend-goa-gst-act-in-house/articleshow/92885113.cms

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