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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Goa Amends GST Rules: Notification No. 38/1/2017-Fin(R&C)(133) Now Includes 'Any Preceding Financial Year' & 'For Exports.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(133) dated 30th March 2020, under the Goa Goods and Services Tax Rules, 2017. The amendment modifies the wording in the first paragraph of the original notification. It replaces 'a financial year' with 'any preceding financial year from 2017-18 onwards' and adds the phrase 'or for exports' after 'goods or services or both to a registered person.' These changes have been made following the recommendations of the Council and are issued by the order of the Governor of Goa.