Goa Goods and Services Tax (Fourth Amendment) Rules, 2020

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..... 7 (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 (Fourth Amendment) Rules, 2020. ( 2 ) Save as otherwise provided in these rules, they shall be deemed to have come into force with .....

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..... in sub-rule ( 4 ) of rule 36, the following proviso shall be inserted, namely:- Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the con .....

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