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Goa Goods and Services Tax (Fifth Amendment) Rules, 2020. - 38/1/2017-Fin(R&C)(146) - Goa SGST

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..... GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(146) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Goa Goods and Services Tax (Fifth Amendment) Rules, 2020. (2) Save as .....

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Goa Goods and Services Tax (Fifth Amendment) Rules, 2020. - 38/1/2017-Fin(R&C)(146) - Goa SGST

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..... ction 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility. Explanation.- For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.”. By order and in the name .....

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Goa Goods and Services Tax (Fifth Amendment) Rules, 2020. - 38/1/2017-Fin(R&C)(146) - Goa SGST

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