The Goa Goods and Services Tax (Sixth Amendment) Rules, 2018.
38/1/2017-Fin(R&C)(63) Dated:- 5-7-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue and Control Division
Notification
38/1/2017-Fin(R&C)(63)
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) These rules may be called the Goa Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall deemed to have come into force from 19th day of June, 2018.
2. In the Goa Goods and Ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation Numbers for the purposes of the said Chapter XVI.”;
(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.
Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.”;
(iii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 129 or section 130” shall be inserted;
(iv) a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =