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of <h1>Goa Amends GST Rules, Revises Rule 96(10) on Export Tax Refunds, Effective Retroactively from October 2017.</h1> The Government of Goa has issued the Eleventh Amendment to the Goa Goods and Services Tax Rules, 2017, effective retroactively from October 23, 2017. This amendment revises Rule 96, specifically sub-rule (10), which pertains to the refund of integrated tax paid on exports. It stipulates that individuals claiming this refund must not have received supplies where the supplier benefited from certain government notifications issued between October and November 2017. This amendment aims to ensure compliance with specified conditions for tax refunds related to exports.
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