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<h1>Goa Amends GST Notification: Changes in Annexure III on Forward and Reverse Charge Mechanisms Effective July 27, 2023.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(13/2017-Rate) dated June 28, 2017, under the Goa Goods and Services Tax Act, 2017. The amendment involves changes in Annexure III, replacing the phrase 'during the Financial Year _____ under forward charge' with 'from the Financial Year _____ under forward charge and have not reverted to reverse charge mechanism.' This amendment takes effect from July 27, 2023.