Goa Goods and Services Tax (Second Amendment) Rules, 2021.

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.... Revenue & Control Division Notification 38/1/2017-Fin(R&C)(194)/1403 In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Govern....

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....7, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:- "Provided also that a registered person registered under the provisions of the Companies Act....