https://www.taxtmi.com/notifications?id=139294 The amendment revises Goa GST procedural rules by adding non-filing of monthly returns for six months and non-filing of quarterly returns for two periods as trigger conditions, removing reliance on FORM GSTR-2 and certain forms, and replacing filing mechanics to require payment of reversed Input Tax Credit plus interest in FORM GSTR-3B after 180 days where the supplier has not been paid; subsequent supplier payment permits re-availment of that credit. en-us Fri, 30 Sep 2022 00:00:00 +0530 Wed, 12 Oct 2022 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139294 The amendment revises Goa GST procedural rules by adding non-filing of monthly returns for six months and non-filing of quarterly returns for two periods as trigger conditions, removing reliance on FORM GSTR-2 and certain forms, and replacing filing mechanics to require payment of reversed Input Tax Credit plus interest in FORM GSTR-3B after 180 days where the supplier has not been paid; subsequent supplier payment permits re-availment of that credit. Notifications GST - States Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139294