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of <h1>Goa GST Rules Amended: New Tax Registration, E-Invoicing Without Digital Signatures, and Updated Refund Forms Effective Dec 31, 2018.</h1> The Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2018, introduces several amendments to the Goa Goods and Services Tax Rules, 2017, effective from December 31, 2018. Key changes include the insertion of sub-rule 1A in Rule 12 for tax registration in states without a physical presence, removal of certain words in Rule 45, and provisions for electronic invoices and bills in Rules 46, 49, and 54 that do not require a digital signature. Rule 109B outlines procedures for revisional authority orders, while Rule 138E restricts furnishing information in certain cases. New forms for refund applications and annual returns are also introduced.
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