AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
The Goa Goods and Services Tax (Seventh Amendment) Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ernment of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 15th day of September, 2017. 2. In the Goa Goods and Services Tax Rules,....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3A)" shall be inserted; 3. In the principal rules, with effect from the 1st day of July, 2017, in rule 96A, in sub-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uarter."; 6. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- "Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported fro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ll be substituted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word "invoices", the words, brackets and letters "(including Credit Transfer Document (CTD))" shall be inserted; (iii) after the words "Designation/Status", the following shall be inserted, namely:- "Instructions: (1) Central Tax credit in terms of sub-section (9) of section 140 of the CGS....