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Panaji, 10th October, 2017 (Asvina 18, 1939)
SERIES I No. 27
Reg. No. G-2/RNP/GOA/32/2015-2017
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(19)
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 (Eighth Amendment)
Rules, 2017.
(2) They shall be deemed to have come into
force with effect from the 29th day of
September, 2017.
2. In the Goa Goods and Services Tax Rules,
2017,—
(i) in rule 24, in sub-rule (4), for the
figures, letters and word, “30th September”,
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
No. 2
the figures, letters and word “31st October”
shall be substituted;
(ii) in rule 118, for the words “a period of
ninety days of the appointed day”, the words
and figures “the period specified in rule 117
or such further period as extended by the
Commissioner” shall be substituted;
(iii) in rule 119, for the words “ninety days
of the appointed day”, the words and figures
“the period specified in rule 117 or such
further period as extended by the
Commissioner” shall be substituted;
(iv) in rule 120, for the words “ninety days
of the appointed day”, the words and figures
“the period specified in rule 117 or such
further period as extended by the
Commissioner” shall be substituted;
(v) in rule 120A, the marginal heading
“Revision of declaration in FORM GST TRAN-1”
shall be inserted;
(vi) in FORM GST REG-29,—
(a) for the heading, “APPLICATION FOR
CANCELATION OF PROVISIONAL REGIS-
TRATION”, the heading, “APPLICATION FOR