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        Case ID :
        GST - States

        Goa Goods and Services Tax (Fourth Amendment) Rules, 2022 - 38/1/2017-Fin(R&C)(240)/2017 - Goa SGST

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        Amendment of Goa GST Rules revises Authority functions, omits several rules and redefines 'Authority' in the Explanation. The amendment, effective 1 December 2022, omits several specified rules, substitutes a marginal heading to replace the term 'Duties' with 'Functions', replaces a duty-prescribing phrase with a functions-enumerating formulation for the Authority, and amends the Explanation to define 'Authority' as the body notified under the statute.
                          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.

                                Amendment of Goa GST Rules revises Authority functions, omits several rules and redefines 'Authority' in the Explanation.

                                The amendment, effective 1 December 2022, omits several specified rules, substitutes a marginal heading to replace the term "Duties" with "Functions", replaces a duty-prescribing phrase with a functions-enumerating formulation for the Authority, and amends the Explanation to define "Authority" as the body notified under the statute.


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