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<h1>Goa GST Rules Amended: New Invoice Option for Mixed Supplies, Updated Invoicing, and Return Filing Procedures.</h1> The Goa Goods and Services Tax (Ninth Amendment) Rules, 2017, effective from October 13, 2017, introduces several amendments to the Goa GST Rules. Key changes include the substitution of sub-rule (3A) in rule 3, allowing provisional registrants to opt for tax payment under section 10 with specific conditions. Rule 46A introduces an 'invoice-cum-bill of supply' for mixed supplies to unregistered persons. Amendments to rules 54 and 62 adjust invoicing and return filing procedures. Changes to forms GST CMP-02, GSTR-1, GSTR-1A, and GSTR-4 update references and instructions, particularly concerning zero-rated supplies and deemed exports.