Amended notification of the Goa Goods and Services Tax (Second Amendment) Rules, 2021 (Notification dated – 26.05.2021) – Govt. of Goa.This notification has come into effect from 27.04.2021

• 31st, May 2021
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Amended notification of the Goa Goods and Services Tax (Second Amendment) Rules, 2021 (Notification dated – 26.05.2021) – Govt. of Goa.This notification has come into effect from 27.04.2021

• This notification has come into effect from 27.04.2021.
• “Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).”