The Goa Goods and Services Tax (Third Amendment) Rules, 2018.
38/1/2017-Fin (R&C)(54) Dated:- 28-3-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin (R&C)(54)
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 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 (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 23rd day of March, 2018.
2. In the Goa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(iv) in rule 133, after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Aut
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
econd or casting vote.”;
(vi) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely:-
“c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in price.”;
(vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation.- For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =