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of <h1>Goa GST Rules Amended: Rule 137 Extended to Five Years, Changes to FORM GST DRC-03 Effective December 1, 2021.</h1> The Government of Goa has issued the Ninth Amendment to the Goa Goods and Services Tax Rules, 2017, effective from December 1, 2021. This amendment extends the period mentioned in rule 137 from four to five years, effective November 30, 2021. Additionally, modifications have been made to FORM GST DRC-03, including changes to headings and items related to tax ascertained through FORM GST DRC-01A, and adjustments to the table under serial number 7. These amendments are enacted under the authority of section 164 of the Goa Goods and Services Tax Act, 2017.
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