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

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....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 day of March, 2025. 2. In the Goa ....

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....le 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 other than that mentioned in the said sub-section, the applicant inste....