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E-way bill requirement expanded; electronic pre-departure information and consolidated e-way bill procedures clarified, including transporter obligations. Amendments revise multiple Goa GST Rules to extend specified timelines, rephrase turnover-based entries in the compensation table, omit a proviso in rule 20, extend a transitional date to 31st March, 2018, and insert rule 31A prescribing deemed valuation for lotteries, betting and horse racing. They clarify exclusions from aggregate exempt supplies, prescribe invoice contents and transfer mechanics for Input Service Distributors, require conveyance carriers to carry invoices when no e-way bill is needed, amend refund and export filing provisions, and comprehensively restate e-way bill generation, Part A/Part B responsibilities, consolidation, validity, cancellation and form updates.
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E-way bill requirement expanded; electronic pre-departure information and consolidated e-way bill procedures clarified, including transporter obligations.
Amendments revise multiple Goa GST Rules to extend specified timelines, rephrase turnover-based entries in the compensation table, omit a proviso in rule 20, extend a transitional date to 31st March, 2018, and insert rule 31A prescribing deemed valuation for lotteries, betting and horse racing. They clarify exclusions from aggregate exempt supplies, prescribe invoice contents and transfer mechanics for Input Service Distributors, require conveyance carriers to carry invoices when no e-way bill is needed, amend refund and export filing provisions, and comprehensively restate e-way bill generation, Part A/Part B responsibilities, consolidation, validity, cancellation and form updates.
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