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<h1>Goa GST Act 2020 Amendments: New Appellate Authority, Aadhaar for Registration, Digital Payments, and Extended Filing Deadlines.</h1> The Goa Goods and Services Tax (Amendment) Act, 2020, amends the Goa Goods and Services Tax Act, 2017, with several key changes. It introduces amendments to sections regarding definitions, tax calculations, registration requirements, and procedural aspects. Notable changes include the introduction of a National Appellate Authority for Advance Ruling, adjustments to turnover calculations, and provisions for digital payment facilities. The Act also mandates Aadhaar authentication for registration and allows for the transfer of amounts within electronic cash ledgers. It provides for penalties for profiteering and extends time limits for filing returns and statements. The amendments aim to streamline tax processes and improve compliance.