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Amendment to Goa GST Rules mandates electronic issuance of statutory notices and prescribes exchange rate and return reconciliation procedures. Substitution in rule 26 centralises issuance and verification of statutory communications by empowering the Commissioner to require electronic issuance of notices, certificates and orders through digital signatures, e-signatures under the Information Technology Act or other modes of verification notified by the Commissioner; rule 34 prescribes exchange rate methodology for valuation of taxable goods and services; rule 46 requires export invoice endorsements and specified recipient, delivery and destination details; rule 61 allows conditional use of FORM GSTR-3B and prescribes electronic generation, reconciliation and crediting procedures for FORM GSTR-3.
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<h1>Amendment to Goa GST Rules mandates electronic issuance of statutory notices and prescribes exchange rate and return reconciliation procedures.</h1> Substitution in rule 26 centralises issuance and verification of statutory communications by empowering the Commissioner to require electronic issuance of notices, certificates and orders through digital signatures, e-signatures under the Information Technology Act or other modes of verification notified by the Commissioner; rule 34 prescribes exchange rate methodology for valuation of taxable goods and services; rule 46 requires export invoice endorsements and specified recipient, delivery and destination details; rule 61 allows conditional use of FORM GSTR-3B and prescribes electronic generation, reconciliation and crediting procedures for FORM GSTR-3.