Short title, extent and commencement.

1. (1) This Act may be called the Goa Value Added Tax Act, 2005. 2) It extends to the whole of the State of Goa. 3) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference under any such provision to the appointed date, shall be construed as a reference to date of enforcement of that provision.