The Department of Finance, Government of Goa on October 30, 2026, amended an older notification No. 38/1/2017-Fin(R&C) (133) dated March 30, 2020, related to the expansion of Eligible Supplies for Input Tax Credit Refund.
The following has been stated: -
• The Government of Goa has amended the relevant GST notification to expand the categories of supplies covered under the prescribed provisions.
• The amendment includes supplies made to registered persons, exports, supplies received from unregistered persons where tax is payable under the Reverse Charge Mechanism (RCM), and import of services.
• The amendment shall come into force with effect from January 01, 2027.
The detailed notification is given in the document below.
[Notification No.: 38/1/2017-Fin(R&C)(303)/33284]
