Input tax credit compliance tightened; electronic declaration required and customs-duty credit on imported gold limited with balance debited on supply. The amendment revises Goa GST Rules to extend certain timelines, require electronic declaration in FORM GST ITC-01 within thirty days to claim input tax credit, and introduces Rule 44A restricting the electronic credit ledger benefit for additional customs duty on imported gold dore bar-leaving a limited portion as immediate credit and requiring the balance to be debited on supply. It also prescribes payment-channel options and form and administrative changes including Advance Ruling membership and UIN application procedures.