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of <h1>Goa GST Rules Amended: New ID Integration, Revised Refund Formulas, and Updated Registration Procedures Effective December 2017.</h1> The Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2017, effective from December 29, 2017, introduce several changes to the Goa GST Rules, 2017. Key amendments include the integration of the Unique Identity Number from the Central GST Act, restrictions on retrospective amendments to registration applications, and revised refund formulas for zero-rated supplies. The amendments also update procedures for claiming refunds on integrated tax paid on exports, modify forms for GST registration and refund applications, and adjust rules for entities with a centralized Unique Identity Number. These changes aim to streamline GST processes and ensure compliance with national standards.
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