Goa Goods and Services Tax (Amendment) Act, 2022

The Legislative Assembly of Goa on 21st July, 2022 has issued the Goa Goods and Services Tax (Amendment) Act, 2022. The amendment provides that every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited to his electronic credit ledger.

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