Compfie | Amended notification of the Goa Goods and Services Tax (Third Amendment) Rules, 2021 (Notification dated – 26.05.2021)

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Amended notification of the Goa Goods and Services Tax (Third Amendment) Rules, 2021 (Notification dated – 26.05.2021) – Govt. of Goa

This notification has come into effect from 01.05.2021.
“Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”;
(ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:—
“Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.”