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of <h1>Goa GST Rules Amended: Updates to FORM GSTR-1 & GST RFD-01 for Zero-Rated Supplies and Deemed Exports.</h1> The Government of Goa has issued the Goa Goods and Services Tax (Thirteenth Amendment) Rules, 2017, effective from December 21, 2017. This amendment modifies the Goa Goods and Services Tax Rules, 2017, specifically updating FORM GSTR-1 and FORM GST RFD-01. Changes include alterations to the reporting of zero-rated supplies and deemed exports, and adjustments in the declaration requirements for refund claims by recipients and suppliers of deemed export supplies. The amendment also introduces new statements for refund types related to inverted tax structures and deemed exports. This notification was issued by the Department of Finance, Revenue & Control Division, Goa.
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