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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come be deemed to have come into force with effect from the 13th day of October, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 3, for sub-rule (3 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnsihed."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted; (vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- "6. Zero rated supplies and Deemed Exports .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X