On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Goa Goods and Services Tax Rules, 2017.<\/p>\n
Key amendments:<\/p>\n
\u201cProvided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor\u201d.<\/p>\n
The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in case of proprietorship firm, or of any partner, in case of any partnership firm, or of the Karta, in case of any undivided family, or of the Karta, in case of any Hindu undivided family, or of the Managing Director or any whole time director\u00a0 in case of any company, or of any members of Managing Committee of an Association of Persons or body of individuals or a Society or of the Trustees in the Board of Trustees, in case of a Trust and of the authorised signatory in order to eligible.<\/span><\/p>\n \u201cAny person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the interState supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner\u201d.<\/p>\n \u201cthe applicant has undergone Aadhaar authentication in the manner provided in rule 10B\u201d.<\/p>\n Bank Account for credit of refund: For the purposes of sub-rule (3)\u00a0 of rule 91, sub rule (4) of rule 92 and rule 94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:<\/p>\n Provided that in case of proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhar Number of the proprietor.<\/p>\n \n","protected":false},"excerpt":{"rendered":" On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to <\/p>\n","protected":false},"author":8808,"featured_media":218013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[46987,6241],"class_list":["post-255421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-goa-government","tag-gst"],"yoast_head":"\n\n
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