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of <h1>Goa GST Rules Amended: New Deadlines for Returns, FORM GST CMP-08 Introduced for Composition Taxpayers.</h1> The Goa Goods and Services Tax (Third Amendment) Rules, 2019, effective from April 23, 2019, amend the Goa GST Rules, 2017. Key changes include the requirement for registered persons to submit all pending returns within 30 days following the revocation of registration cancellation. Amendments to Rule 62 involve changes in the submission format and deadlines for quarterly statements and annual returns for composition taxpayers, introducing FORM GST CMP-08 for self-assessed tax payments. The notification also updates instructions in FORM GST REG-01 for taxpayers opting for specific tax benefits. These amendments aim to streamline tax compliance and reporting processes.
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