The Goa Goods and Services Tax (Sixth Amendment) Rules, 2018.

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.... 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 (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall deemed to have come into force from 19th day of June, 2018. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 58, after su....

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....he following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three day....