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of <h1>Goa GST Rules Amended: Clarifications on Exempt Supplies, Manual Filings, and Appeals Introduced in Rules 43, 97A, 107A, 109A.</h1> The Goa Goods and Services Tax (Twelfth Amendment) Rules, 2017, effective from November 15, 2017, introduce several changes to the Goa GST Rules. Key amendments include clarifications on exempt supplies in rule 43, allowing manual filing and processing in rules 97A and 107A, and provisions for appealing decisions under rule 109A. The amendments also enable the Central Government to terminate certain appointments with Council approval under rule 124. Additionally, new forms for manual refund applications and detailed refund processing guidelines are introduced, enhancing administrative procedures. These changes aim to streamline GST operations and provide clarity on procedural aspects.
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