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of <h1>Goa GST Rules Updated: Key Changes in Rules 21, 36, 37, 38; Rules 69-79 Omitted to Simplify Compliance.</h1> The Goa Goods and Services Tax (Second Amendment) Rules, 2022, effective from October 1, 2022, amend the Goa GST Rules, 2017. Key changes include new clauses in Rule 21 regarding filing returns, modifications in Rule 36 and Rule 37 related to input tax credit and payment obligations, and alterations in Rule 38 concerning the reversal of input tax credit. Several rules, including 69 to 79, are omitted, and modifications are made to various forms and sub-rules to streamline processes, such as omitting or substituting specific terms. These amendments aim to enhance compliance and simplify GST procedures in Goa.
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