GST – States – 38/1/2017-Fin(R&C)(7) – Dated:- 30-6-2017 – Notification 38/1/2017-Fin(R&C)(7) 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 to amend the Goa Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Goa Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (a) in rule 1, in the heading, the word, Extent shall be omitted; (b) in rule 10, in sub-rule (4), for the words digitally signed , the words duly signed or verified through electronic
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b-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal. ; (g) in rule 26, in sub-rule (3), for the words or verified by any other mode of signature or verification as notified by the Board in this
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