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    <title>Goa Goods and Services Tax (Fifth Amendment) Rules, 2017</title>
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    <description>The amendment revises Goa GST Rules to extend certain timelines, require electronic declaration in FORM GST ITC-01 within thirty days to claim input tax credit, and introduces Rule 44A restricting the electronic credit ledger benefit for additional customs duty on imported gold dore bar-leaving a limited portion as immediate credit and requiring the balance to be debited on supply. It also prescribes payment-channel options and form and administrative changes including Advance Ruling membership and UIN application procedures.</description>
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      <title>Goa Goods and Services Tax (Fifth Amendment) Rules, 2017</title>
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      <description>The amendment revises Goa GST Rules to extend certain timelines, require electronic declaration in FORM GST ITC-01 within thirty days to claim input tax credit, and introduces Rule 44A restricting the electronic credit ledger benefit for additional customs duty on imported gold dore bar-leaving a limited portion as immediate credit and requiring the balance to be debited on supply. It also prescribes payment-channel options and form and administrative changes including Advance Ruling membership and UIN application procedures.</description>
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