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TMI BlogGoa Goods and Services Tax (Twelveth Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 4 of 2017), the Government of Goa, on 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 (Twelveth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to have come into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or services: . 3. In the said rules, for rule 67A, 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely:- Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) for the words proper officer shall , the words proper officer may shall be substituted; (ii) for the words shall communicate , the word communicate shall be substituted. 7. In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words Total value , the words Rate of Tax shall be substituted. 8. In the said rules, for FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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