TMI BlogGoa Goods and Services Tax (Tenth Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... oa 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. Short title and commencement.- (1) These rules may be called the Goa Goods and Services Tax (Tenth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall be deemed to have come into force from 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, with effect from 21st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application. ; (iii) in sub-rule (4), for the word, shall , the word may shall be substituted; (iv) for sub-rule (5), the following sub-rule shall be substituted, namely:- (5) If the proper officer fails to take any action,- (a) within a period of three working days from the date of submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on shall be deemed to have been approved. . 4. In the said rules, in rule 25, with effect from 21st August, 2020, after the words failure of Aadhaar authentication , the words or due to not opting for Aadhaar authentication shall be inserted. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 16th September, 2020. - N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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