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of <h1>Goa GST Rules Amended: E-Verification for Returns & SMS Nil Returns Filing Now Enabled for Companies Act Registrants.</h1> The Goa Goods and Services Tax (Fifth Amendment) Rules, 2020, issued by the Government of Goa, amends the Goa Goods and Services Tax Rules, 2017. Effective from May 5, 2020, the amendment allows registered persons under the Companies Act, 2013, to file returns under section 39 in FORM GSTR-3B using an electronic verification code from April 21 to June 30, 2020. Additionally, a new rule permits registered persons required to file a Nil return to do so via short messaging service using a registered mobile number, verified with a One Time Password.
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