1179

Panaji, 7th December, 2022 (Agrahayana 16, 1944)

SERIES I No. 35

Reg. No. RNP/GOA/32/2021-2023

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

Suggestions are welcomed on e-mail: dir–[email protected]

GOVERNMENT OF GOA

Department of Finance

Revenue & Control

__

Notification

38/1/2017-Fin(R&C)(239)/1071

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, on the recommendations

of the Council, hereby makes the following

rules further to amend the Goa Goods and

Services Tax Rules, 2017, namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa Goods

and Services Tax (Third Amendment) Rules,

2022.

(2) Save as otherwise provided in these

rules, they shall be deemed to have come

into force with effect from 15th day of

November, 2022.

2. In the Goa Goods and Services Tax Rules,

2017 (hereinafter referred to as the said rules),

in FORM GSTR-9, under the heading

Instructions, in paragraph 7,-

EXTRAORDINARY

No. 3

(A) for the figures, letters and words

“between April, 2022 to September, 2022”,

the figures, letters and words “of April,

2022 to October, 2022 filed upto

30th November, 2022” shall be substituted;

(B) in the Table, in second column,-

(I) against serial numbers 10 & 11, for

the figures and words “April, 2022 to

September, 2022”, the figures, letters and

words “April, 2022 to October, 2022 filed

upto 30th November, 2022” shall be

substituted;

(II) against serial number 12, for the

figures and words “April 2022 to

September 2022”, the figures, letters and

words “April, 2022 to October, 2022 upto

30th

November,

2022”

shall

be

substituted;

(III) against serial number 13, for the

figures and words “April 2022 to

September 2022”, the figures, letters and

words “April, 2022 to October, 2022 upto

30th

November,

2022”

shall

be

substituted.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 2nd December, 2022.

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