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    <title>Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2018</title>
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    <description>The amendment updates registration particulars for tax collection where no physical presence exists, removes certain job worker wording, and exempts supplier signatures for documents issued electronically under the Information Technology Act. It replaces and expands refund application forms with detailed grounds, annexures and calculation statements, substitutes annual return and reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C) with comprehensive templates and instructions, inserts rule 109B requiring notice and hearing for revision with FORM GST RVN 01 and mandates issuance of order summaries in FORM GST APL 04. It also restricts furnishing PART A of FORM GST EWB 01 for specified non filing registered persons and updates definitions and cross references.</description>
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