Goa Goods and Services Tax (Second Amendment) Rules, 2025

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....vices Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following rules to further amend the Goa Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Goa Goods and Services Tax (Second Amendment) Rules, 2025.     (2) They shall be deemed to have come into force with effect from 27th da....

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....other than mentioned in the said sub-section.". (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely:- "Provided further that where the notice or statement or order mentioned in sub-section (1) of Section 128A of the Act includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period oth....