Goa Goods and Services Tax (Amendment) Rules, 2017.

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..... , 2017, namely:- 1. (1) These rules may be called the Goa Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (a) in rule 1, in the heading, the word, "Extent" shall be omitted; (b) in rule 10, in sub-rule (4), for the words "digitally signed", the words .....

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..... ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the re .....

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..... making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy."; (i) in Form GST CMP-07, for the brackets, words and figures "[See rule 6(6)]", the brackets, words and figures "[See rule 6(5)] shall be substituted; (j) in Form GST REG-12, for the words and figures "within 30 days", the words and figures "within 90 days" shall be .....

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