The Goa GST Department has issued Notification No. 38/1/2017-Fin(R&C) (277)/26610 dated September 19, 2024

The Goa GST Department has issued Notification No. 38/1/2017-Fin(R&C) (277)/26610 dated September 19, 2024, concerning the relaxation of eligibility criteria for the appointment of Technical Members (State) to the Goods and Services Tax Appellate Tribunal (GSTAT).

Key Details:

• The notification provides a relaxation to the eligibility requirement for officers of the Commercial Tax Department of Goa.
• Under the original clause (d) of sub-section (1) of Section 110 of the Central Goods and Services Tax Act, 2017, the requirement was “completion of 25 years of service in Group A or equivalent.”
• The revised eligibility allows officers with 25 years of service in the Government of Goa as Gazetted Officers to qualify for appointment as Technical Members (State) of the GSTAT.
• This relaxation is applicable for a period of 10 years from the date of publication of the notification.

Implications:

This adjustment ensures that experienced officers from Goa’s Commercial Tax Department, who may not meet the previous Group A service requirement, can still qualify for the role of Technical Member, enhancing the pool of eligible candidates for GSTAT appointments. All other conditions under the CGST Act remain applicable.

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