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Goa Goods and Services Tax (Amendment) Rules 2017.

GST - States - 38/1/2017-Fin(R&C)(7) - Dated:- 30-6-2017 - Notification 38/1/2017-Fin(R&C)(7) 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 hereby makes the following rules to amend the Goa Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the (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 R .....

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res sub-rule (2) of rule 8 shall be substituted; (e) in rule 21, for clause (b), the following clauses shall be substituted, namely:- (b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder. ; (f) in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, .....

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