9911796707
TMI BlogGoa Goods and Services Tax (Second Amendment) Rules, 2022.X X X X Extracts X X X X 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. Short title and commencement.- (1) These rules may be called the Goa Goods and Services Tax (Second Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM GSTR-2 by such person shall be omitted; (b) in sub-rule (4), in clause (b), after the words, the details of , the words, input tax credit in respect of shall be inserted; 4. In rule 37 of the said rules,- (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:- (1) A registered person, who has availed of input tax credit on any inward supply of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsection (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently makes the payment of the amount towards the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n sub-rule (l), the words, letters and figure, FORM GSTR-2 and at both the places where they occur, shall be omitted; 8. In rule 60 of the said rules, in sub-rule (7), for the words auto-drafted , the words auto-generated shall be substituted; 9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted; 10. In rule 83 of the said rules, in sub-rule (8), in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, FORM GSTR-3 or FORM GSTR-3B, as the case may be , the letters and figure, FORM GSTR-3B shall be substituted; 14. FORM GSTR-IA, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted; 15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No. 1, under the heading List of Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
