MISRA revised its guidance on the use of goto from "shall not be used" (required) in 2004 to "should not be used" (advisory) in 2012, in acknowledgement that, in a limited number of cases, the use of goto is the "correct" solution. At the same time, it introduced (required) guidance to limit how goto is used to prevent undesirable use.
Changing the initial (2004) rule from "required" to "advisory" makes it much easier for a project to use goto when complying with the "required" rule that was introduced in 2012. It is also perfectly acceptable for a project to re-categorize the (now "advisory") rule as "required" or "mandatory", as is permitted under MISRA Compliance - meaning that the use of goto is either prohibited (when "mandatory"), or needs to be supported by a deviation (when "required"). MISRA re-worked the rules in this way to acknowledge that appropriate use should be easy whilst still allowing a project to prohibit its use entirely.
Note that there are a number of other areas within MISRA where an "advisory" rule is used to recommend that a feature should not be used, with one or more "required" rules being used to restrict its use where that recommendation is not followed. This allows a project to determine which parts of the language are or are not permitted, allowing the guidelines to be more easily adopted by projects having different safety requirements.
