GST threshold amendment reduces registration threshold under Goa GST rules effective January 1, 2021 by statutory substitution. Amendment substitutes the monetary threshold in the first paragraph of the cited Goa GST notification with a lower amount, effective 1 January 2021, under the power conferred by sub rule (4) of rule 48 of the Goa Goods and Services Tax Rules, 2017, issued on the Council's recommendations.