Goa Goods and Services Tax (Tenth Amendment) Rules, 2020

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..... t 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 (Tenth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall be deemed to have come into force from 20th day of August, 2020. 2. In the G .....

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..... in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification o .....

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..... ne days from the date of submission of the application."; (iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (5), the following sub-rule shall be substituted, namely:- "(5) If the proper officer fails to take any action,- (a) within a period of three working days from the date of submission of the application in cases where a person successfu .....

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