Goa Goods and Services Tax (Ninth Amendment) Rules, 2019

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..... ent, 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 (Ninth Amendment) Rules, 2019. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 26th December, 2019. 2. In the Goa Goods and Services Ta .....

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..... le 36- i. issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or ii. without receipt of goods or services or both; or (b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax .....

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..... credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction.". 4. In the said rules, with effect from the 11th January, 2020, in rule 138E, after clause (b), the following clause shall be inserted, namely:- "(c) being a person other than a person specified in cla .....

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