GST – States – 38/1/2017-Fin(R&C)(70) – Dated:- 11-9-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(70) 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 (Ninth Amendment) Rules, 2018. (2) They shall come into force with effect from the 10th day of September, 2018. 2. In the Goa Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) Notwithstandin
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