Amendment status not verified — confirm the current text below against the official source.
Sub-section 2-A was inserted vide Amendment Act 17 of 2016 and ssubstituted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 (Extroardinary- 3) dated 26-02-2019 the original expression read as follows:-“ (2A) Any dealer, who has applied for carry forward of excess input tax credit after coming into force of the Goa Value Added Tax (Sixth Amendment) Act, 2012 and has been allowed to carry forward the same by an order in writing, may instead of availing the benefit of carry forward, claim refund of the amount allowed to be carried forward under sub- section (2) by making an application within six months from the date of coming into force of the Goa Value Added Tax (Ninth Amendment) Act, 2016.”