Goa Goods and Services Tax (Eighth Amendment) Rules, 2020. - 38/1/2017-Fin(R&C)(163)/533 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(163)/533 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. (1) These rules may be called the Goa Goods and Services Tax (Eighth Amendment) Rules, 2020. (2) They shall he deemed to have come into force from 1st July, 2020. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for the rule 67 A, the following rule shall be substituted, namely:- 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility .- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation .- For the purpose of this rule, a Nil return or Nil details or outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 , as the case may be. . By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 23rd July, 2020.