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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Goa GST Rules Amended: Deadline Extended, Provisos Omitted, New Exemptions Added, Form Changes Effective August 29, 2021.</h1> The Goa Goods and Services Tax (Seventh Amendment) Rules, 2021, enacted by the Government of Goa under section 164 of the Goa GST Act, 2017, introduces amendments to the existing GST rules. Effective from August 29, 2021, the amendments include changes to sub-rule (1) of rule 26, extending a deadline to October 31, 2021, and omitting certain provisos from November 1, 2021. Additionally, a new proviso is added to rule 138E, exempting certain restrictions for specific periods in 2021. Modifications are also made to FORM GST ASMT-14 regarding order references and business registration language.

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