1. (1) These rules may be called the Goa Goods and Services Tax (Eleventh Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on 30th September, 2020. 2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46, after clause (q), the following clause shall be inserted, namely:—