Goa Goods and Services Tax (Fourth Amendment) Rules, 2022 - 38/1/2017-Fin(R&C)(240)/2017 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(240)/2017 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 (Fourth Amendment) Rules, 2022. (2) They shall be deemed to have come into force with effect from 1st day of December, 2022. 2. In the Goa Goods and Services Tax Rules, 2017,- (a) rule 122 shall be omitted; (b) rules 124 and 125 shall be omitted; (c) in rule 127,- i. in the marginal heading, for the word Duties , the word Functions , shall be substituted; ii. for the words It shall be the duty of the Authority,- , the words The authority shall discharge the following functions, namely:- shall be substituted; (d) rule 134 shall be omitted; (e) rule 137 shall be omitted; (f) after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely:- (a) Authority means the Authority notified under sub-section (2) of section 171 of the Act; . By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 15th December, 2022.