Goa Goods and Services Tax (Eighth Amendment) Rules, 2020.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (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, 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lanation .- 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). .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X