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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Goa GST registration and composition scheme rules take effect, detailing on-portal filings, eligibility, withdrawal and authentication requirements.</h1> The rules set an electronic regime for composition levy and registration under the Goa GST: requirements and timelines for filing composition intimations and stock statements (FORM GST CMP-01/02/03), eligibility conditions and rates for composition taxpayers, procedures for withdrawal, denial and related show cause processes (CMP-04 to CMP-07), and a comprehensive on-portal registration system including verification, issuance and amendment of registration certificates (FORMS REG-01 to REG-06) plus special provisions for migration, non-resident persons, tax deductors/collectors, provisional enrolment, suo moto registration and digital authentication.

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