Amendment to GST notification expands functions under Goa GST Rules, provides retrospective effect and preserves specified exceptions. Amendment under section 146 substitutes the description of functions in the earlier notification to read that, besides furnishing of returns and computation and settlement of integrated tax, all functions provided under the Goa Goods and Services Tax Rules, 2017 are included, subject to the savings in the separately referenced notification; the amendment is deemed effective retrospectively from 22nd June 2017.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST notification expands functions under Goa GST Rules, provides retrospective effect and preserves specified exceptions.
Amendment under section 146 substitutes the description of functions in the earlier notification to read that, besides furnishing of returns and computation and settlement of integrated tax, all functions provided under the Goa Goods and Services Tax Rules, 2017 are included, subject to the savings in the separately referenced notification; the amendment is deemed effective retrospectively from 22nd June 2017.
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