OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

EXTRAORDINARY

No. 3

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(1/2017-Rate)

In exercise of the powers conferred by sub-

-section (1) of section 9 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017)

and all other powers enabling it in this

behalf, the Government of Goa, on the

recommendations of the Council, hereby

notifies the rate of the state tax of—

(i) 2.5 per cent. in respect of goods

specified in Schedule I,

(ii) 6 per cent. in respect of goods specified

in Schedule II,

(iii) 9 per cent. in respect of goods specified

in Schedule III,

(iv) 14 per cent. in respect of goods

specified in Schedule IV,

(v) 1.5 per cent. in respect of goods

specified in Schedule V, and

(vi) 0.125 per cent. in respect of goods

specified in Schedule VI

appended to this notification (hereinafter

referred to as the said Schedules), that shall

be levied on intra-State supplies of goods, the

description of which is specified in the

corresponding entry in column (3) of the said

Schedules, falling under the tariff item, sub-

heading, heading or Chapter, as the case may

be, as specified in the corresponding entry in

column (2) of the said Schedules.

Schedule I – 2.5%

No.

Chapter/

/Heading/Sub-

heading/Tariff item

Description of Goods

(1)

(2)

(3)

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

0304

Fish fillets and other fish meat (whether or not minced), frozen

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked

before or during the smoking process; flours, meals and pellets of fish,

fit for human consumption

SERIES I No. 13

Panaji, 30th June, 2017 (Asadha 9, 1939)

Reg. No. G-2/RNP/GOA/32/2015-2017

Suggestions are welcomed on e-mail: dir–[email protected]

683

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

684

(1)

(2)

(3)

0306

Crustaceans, whether in shell or not, frozen, dried, salted or in brine;

crustaceans, in shell, cooked by steaming or by boiling in water,

frozen, dried, salted or in brine; flours, meals and pellets of

crustaceans, fit for human consumption

0307

Molluscs, whether in shell or not, frozen, dried, salted or in brine;

aquatic invertebrates other than crustaceans and molluscs, frozen,

dried, salted or in brine; flours, meals and pellets of aquatic invertebra

other than crustaceans, fit for human consumption

0308

Aquatic invertebrates other than crustaceans and molluscs, frozen,

dried, salted or in brine; smoked aquatic invertebrates other than

crustaceans and molluscs, whether or not cooked before or during the

smoking process: flours, meals and pellets of aquatic invertebrates

other than crustaceans and molluscs, fit for human consumption

0401

Ultra High Temperature (UHT) milk

0402

Milk and cream, concentrated or containing added sugar or other

sweetening matter, including skimmed milk powder, milk food for

babies [other than condensed milk]

0403

Cream, yogurt, kephir and other fermented or acidified milk and cream,

whether or not concentrated or containing added sugar or other

sweetening matter or flavoured or containing added fruit, nuts or

cocoa

10.

0404

Whey, whether or not concentrated or containing added sugar or other

sweetening matter; products consisting of natural milk constituents,

whether or not containing added sugar or other sweetening matter,

not elsewhere specified or included

11.

0406

Chena or paneer put up in unit container and bearing a registered

brand name

12.

0408

Birds‘ eggs, not in shell, and egg yolks, fresh, dried, cooked by

steaming or by boiling in water, moulded, frozen or otherwise

preserved, whether or not containing added sugar or other sweetening

matter.

13.

0409

Natural honey, put up in unit container and bearing a registered brand

name

14.

0410

Edible products of animal origin, not elsewhere specified or included

15.

0502

Pigs‘, hogs‘ or boars‘ bristles and hair; badger hair and other brush

making hair; waste of such bristles or hair.

16.

0504

Guts, bladders and stomachs of animals (other than fish), whole and

pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.

17.

0505

Skins and other parts of birds, with their feathers or down, feathers

and parts of feathers (whether or not with trimmed edges) and down,

not further worked than cleaned, disinfected or treated for

preservation; powder and waste of feathers or parts of feathers

18.

0507

[Except 050790]

Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked

or simply prepared but not cut to shape; powder and waste of these

products.

19.

0508

Coral and similar materials, unworked or simply prepared but not

otherwise worked; shells of molluscs, crustaceans or echinoderms and

cuttle-bone, unworked or simply prepared but not cut to shape,

powder and waste thereof.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

685

(1)

(2)

(3)

20.

0510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or

not dried; glands and other animal products used in the preparation of

pharmaceutical

products,

fresh,

chilled,

frozen

otherwise

provisionally preserved.

21.

0511

Animal products not elsewhere specified or included; dead animals of

Chapter 1 or 3, unfit for human consumption, other than semen

including frozen semen.

22.

Herb, bark, dry plant, dry root, commonly known as jaribooti and dry

flower

23.

0710

Vegetables (uncooked or cooked by steaming or boiling in water),

frozen

24.

0711

Vegetables provisionally preserved (for example, by sulphur dioxide

gas, in brine, in sulphur water or in other preservative solutions), but

unsuitable in that state for immediate consumption

25.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split

[put up in unit container and bearing a registered brand name]

26.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and

similar roots and tubers with high starch or inulin content, frozen or

dried, whether or not sliced or in the form of pellets

27.

0801

Cashew nuts, whether or not shelled or peeled

28.

0802

Dried areca nuts, whether or not shelled or peeled

29.

0802

Dried chestnuts (singhada), whether or not shelled or peeled

30.

Dried makhana, whether or not shelled or peeled

31.

0806

Grapes, dried, and raisins

32.

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water,

frozen, whether or not containing added sugar or other sweetening

matter

33.

0812

Fruit and nuts, provisionally preserved (for example, by sulphur

dioxide gas, in brine, in sulphur water or in other preservative

solutions), but unsuitable in that state for immediate consumption

34.

0814

Peel of citrus fruit or melons (including watermelons), frozen, dried or

provisionally preserved in brine, in sulphur water or in other

preservative solutions

35.

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and

skins; coffee substitutes containing coffee in any proportion [other than

coffee beans not roasted]

36.

0902

Tea, whether or not flavoured [other than unprocessed green leaves of

tea]

37.

0903

Maté

38.

0904

Pepper of the genus Piper; dried or crushed or ground fruits of the

genus Capsicum or of the genus Pimenta

39.

0905

Vanilla

40.

0906

Cinnamon and cinnamon-tree flowers

41.

0907

Cloves (whole fruit, cloves and stems)

42.

0908

Nutmeg, mace and cardamoms

43.

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper

berries [other than of seed quality]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

686

(1)

(2)

(3)

44.

0910 [other than 0910

11 10, 0910 30 10]

Ginger other than fresh ginger, saffron, turmeric (curcuma) other than

fresh turmeric, thyme, bay leaves, curry and other spices

45.

All goods i.e. cereals, put up in unit container and bearing a registered

brand name

46.

1001

Wheat and meslin put up in unit container and bearing a registered

brand name

47.

1002

Rye put up in unit container and bearing a registered brand name

48.

1003

Barley put up in unit container and bearing a registered brand name

49.

1004

Oats put up in unit container and bearing a registered brand name

50.

1005

Maize (corn) put up in unit container and bearing a registered brand

name

51.

1006

Rice put up in unit container and bearing a registered brand name

52.

1007

Grain sorghum put up in unit container and bearing a registered brand

name

53.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,

Ragi] put up in unit container and bearing a registered brand name

54.

1101

Wheat or meslin flour put up in unit container and bearing a registered

brand name.

55.

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye

flour, etc. put up in unit container and bearing a registered brand

name

56.

1103

Cereal groats, meal and pellets, including suji and dalia, put up in unit

container and bearing a registered brand name

57.

1104

Cereal grains otherwise worked (for example, rolled, flaked, pearled,

sliced or kibbled), except rice of heading 1006; germ of cereals, whole,

rolled, flaked or ground [other than hulled cereal grains]

58.

1105

Meal, powder, flakes, granules and pellets of potatoes put up in unit

container and bearing a registered brand name

59.

1106

Meal and powder of the dried leguminous vegetables of heading 0713

(pulses) [other than guar meal 1106 10 10 and guar gum refined split

1106 10 90], of sago or of roots or tubers of heading 0714 or of the

products of Chapter 8, put up in unit container and bearing a

registered brand name

60.

1106 10 10

Guar meal

61.

1106 10 90

Guar gum refined split

62.

1109 00 00

Wheat gluten, whether or not dried

63.

All goods other than of seed quality

64.

1201

Soya beans, whether or not broken other than of seed quality.

65.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled

or broken other than of seed quality.

66.

1203

Copra other than of seed quality

67.

1204

Linseed, whether or not broken other than of seed quality.

68.

1205

Rape or colza seeds, whether or not broken other than of seed quality.

69.

1206

Sunflower seeds, whether or not broken other than of seed quality

70.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton

seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower

(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams,

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

687

(1)

(2)

(3)

Mango kernel, Niger seed, Kokam) whether or not broken, other than of

seed quality

71.

1208

Flour and meals of oil seeds or oleaginous fruits, other than those of

mustard

72.

1210

Hop cones, dried, whether or not ground, powdered or in the form of

pellets; lupulin

73.

1211

Plants and parts of plants (including seeds and fruits), of a kind used

primarily in perfumery, in pharmacy or for insecticidal, fungicidal or

similar purpose, frozen or dried, whether or not cut, crushed or

powdered

74.

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane,

frozen or dried, whether or not ground; fruit stones and kernels and

other vegetable products (including unroasted chicory roots of the

variety Cichoriumintybussativum) of a kind used primarily for human

consumption, not elsewhere specified or included

75.

1301

Natural gums, resins, gum-resins and oleoresins (for example,

balsams) [other than lac and shellac]

76.

1301

Compounded asafoetida commonly known as heeng

77.

1401

Vegetable materials of a kind used primarily for plaiting (for example,

bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or

dyed cereal straw, and lime bark)

78.

1404 [other than

1404 90 10, 1404 90

40, 1404 90 50]

Vegetable products not elsewhere specified or included such as cotton

linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a

kind used primarily for carving, coconut shell, unworked, Rudraksha

seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian

katha]

79.

1507

Soya-bean oil and its fractions, whether or not refined, but not

chemically modified

80.

1508

Ground-nut oil and its fractions, whether or not refined, but not

chemically modified.

81.

1509

Olive oil and its fractions, whether or not refined, but not chemically

modified.

82.

1510

Other oils and their fractions, obtained solely from olives, whether or

not refined, but not chemically modified, including blends of these oils

or fractions with oils or fractions of heading 1509

83.

1511

Palm oil and its fractions, whether or not refined, but not chemically

modified.

84.

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof,

whether or not refined, but not chemically modified.

85.

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof,

whether or not refined, but not chemically modified.

86.

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined,

but not chemically modified.

87.

1515

Other fixed vegetable fats and oils (including jojoba oil) and their

fractions, whether or not refined, but not chemically modified.

88.

1516

Vegetable fats and oils and their fractions, partly or wholly

hydrogenated, inter-esterified, re-esterified or elaidinised, whether or

not refined, but not further prepared.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

688

(1)

(2)

(3)

89.

1517

Edible mixtures or preparations of vegetable fats or vegetable oils or

of fractions of different vegetable fats or vegetable oils of this Chapter,

other than edible fats or oils or their fractions of heading 1516

90.

1518

Vegetable fats and oils and their fractions, boiled, oxidised,

dehydrated, sulphurised, blown, polymerised by heat in vacuum or in

inert gas or otherwise chemically modified, excluding those of heading

1516

91.

1701

Beet sugar, cane sugar, khandsari sugar

92.

1702

Palmyra sugar

93.

1801

Cocoa beans whole or broken, raw or roasted

94.

1802

Cocoa shells, husks, skins and other cocoa waste

95.

1803

Cocoa paste whether or not de-fatted

96.

1901 20 00

Mixes and doughs for the preparation of bread, pastry and other

baker's wares

97.

1902

Seviyan (vermicelli)

98.

1903

Tapioca and substitutes therefor prepared from starch, in the form of

flakes, grains, pearls, siftings or in similar forms. (sabudana)

99.

1905

Pizza bread

100.

1905 40 00

Rusks, toasted bread and similar toasted products

101.

2106 90

Sweetmeats

102.

2201 90 10

Ice and snow

103.

2301

Flours, meals and pellets, of meat or meat offal, of fish or of

crustaceans, molluscs or other aquatic invertebrates, unfit for human

consumption; greaves

104.

2303

Residues of starch manufacture and similar residues, beet-pulp,

bagasse and other waste of sugar manufacture, brewing or distilling

dregs and waste, whether or not in the form of pellets

105.

2304

Oil-cake and other solid residues, whether or not ground or in the form

of pellets, resulting from the extraction of soyabean oil [other than

aquatic feed including shrimp feed and prawn feed, poultry feed &

cattle feed, including grass, hay & straw, supplement & husk of

pulses, concentrates & additives, wheat bran & de-oiled cake]

106.

2305

Oil-cake and other solid residues, whether or not ground or in the form

of pellets, resulting from the extraction of ground-nut oil [other than

aquatic feed including shrimp feed and prawn feed, poultry feed &

cattle feed, including grass, hay & straw, supplement & husk of

pulses, concentrates & additives, wheat bran & de-oiled cake]

107.

2306

Oil-cake and other solid residues, whether or not ground or in the form

of pellets, resulting from the extraction of vegetable fats or oils, other

than those of heading 2304 or 2305 [other than aquatic feed including

shrimp feed and prawn feed, poultry feed & cattle feed, including

grass, hay & straw, supplement & husk of pulses, concentrates &

additives, wheat bran & de-oiled cake]

108.

2307

Wine lees; argol

109.

2401

Tobacco leaves

110.

2502

Unroasted iron pyrites.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

689

(1)

(2)

(3)

111.

2503[except

2503 00 10]

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur

and colloidal sulphur [other than sulphur recovered as by-product in

refining of crude oil]

112.

2504

Natural graphite.

113.

2505

Natural sands of all kinds, whether or not coloured, other than metal

bearing sands of Chapter 26.

114.

2506

Quartz (other than natural sands); quartzite, whether or not roughly

trimmed or merely cut, by sawing or otherwise, into blocks or slabs of

a rectangular (including square) shape.

115.

2507

Kaolin and other kaolinic clays, whether or not calcined.

116.

2508

Other clays (not including expanded clays of heading 6806),

andalusite, kyanite and sillimanite, whether or not calcined; mullite;

chamotte or dinas earths.

117.

2509

Chalk.

118.

2510

Natural calcium phosphates, natural aluminium calcium phosphates

and phosphatic chalk.

119.

2511

Natural

barium

sulphate

(barytes);

natural

barium

carbonate

(witherite), whether or not calcined, other than barium oxide of

heading 2816.

120.

2512

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite)

and similar siliceous earths, whether or not calcined, of an apparent

specific gravity of 1 or less.

121.

2513

Pumice stone; emery; natural corundum, natural garnet and other

natural abrasives, whether or not heat-treated.

122.

2514

Slate, whether or not roughly trimmed or merely cut, by sawing or

otherwise, into blocks or slabs of a rectangular (including square)

shape.

123.

2515 [Except 2515

12 10, 2515 12 20,

2515 12 90]

Ecaussine and other calcareous monumental or building stone;

alabaster [other than marble and travertine]

124.

2516 [Except 2516 11

00, 2516 12 00]

Porphyry, basalt, sandstone and other monumental or building stone,

whether or not roughly trimmed or merely cut, by sawing or otherwise,

into blocks or slabs of a rectangular (including square) shape.

125.

2516 11 00

Granite crude or roughly trimmed

126.

2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for

concrete aggregates, for road metalling or for railway or other ballast,

shingle and flint, whether or not heat-treated; macadam of slag, dross

or similar industrial waste, whether or not incorporating the materials

cited in the first part of the heading; tarred macadam; grenules

cheeping and powder of stones heading 2515 or 2516 whether or not

heat treated.

127.

2518

Dolomite, whether or not calcined or sintered, including dolomite

roughly trimmed or merely cut, by sawing or otherwise, into blocks or

slabs of a rectangular (including square) shape; dolomite ramming mix.

2518 10 dolomite, Not calcined or sintered

128.

2519

Natural magnesium carbonate (magnesite); fused magnesia; dead-

burned (sintered) magnesia, whether or not containing small

quantities of other oxides added before sintering; other magnesium

oxide, whether or not pure.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

690

(1)

(2)

(3)

129.

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium

sulphate) whether or not coloured, with or without small quantities of

accelerators or retarders.

130.

2521

Limestone flux; limestone and other calcareous stone, of a kind used

for the manufacture of lime or cement.

131.

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide

and hydroxide of heading 2825.

132.

2524

Asbestos

133.

2525

Mica, including splitting; mica waste.

134.

2526

Natural steatite, whether or not roughly trimmed or merely cut, by

sawing or otherwise, into blocks or slabs of a rectangular (including

square) shape; talc.

135.

2528

Natural borates and concentrates thereof (whether or not calcined),

but not including borates separated from natural brine; natural boric

acid containing not more than 85% of H3BO3

136.

2529

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

137.

2530

Mineral substances not elsewhere specified or included.

138.

26 [other than

2619, 2620, 2621]

All ores and concentrates [other than slag, dross (other than

granulated slag), scalings and other waste from the manufacture of

iron or steel; slag, ash and residues (other than from the manufacture

of iron or steel) containing metals, arsenic or their compounds; other

slag and ash, including seaweed ash (kelp); ash and residues from the

incineration of municipal waste]

139.

2601

Iron ores and concentrates, including roasted iron pyrites

140.

2602

Manganese ores and concentrates, including ferruginous manganese

ores and concentrates with a manganese content of 20% or more,

calculated on the dry weight.

141.

2603

Copper ores and concentrates.

142.

2604

Nickel ores and concentrates.

143.

2605

Cobalt ores and concentrates.

144.

2606

Aluminium ores and concentrates.

145.

2607

Lead ores and concentrates.

146.

2608

Zinc ores and concentrates.

147.

2609

Tin ores and concentrates.

148.

2610

Chromium ores and concentrates.

149.

2611

Tungsten ores and concentrates.

150.

2612

Uranium or thorium ores and concentrates.

151.

2613

Molybdenum ores and concentrates.

152.

2614

Titanium ores and concentrates.

153.

2615

Niobium, tantalum, vanadium or zirconium ores and concentrates.

154.

2616

Precious metal ores and concentrates.

155.

2617

Other ores and concentrates

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

691

(1)

(2)

(3)

156.

2618

Granulated slag (slag sand) from the manufacture of iron or steel

157.

Bio-gas

158.

2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

159.

2702

Lignite, whether or not agglomerated, excluding jet

160.

2703

Peat (including peat litter), whether or not agglomerated

161.

2704

Coke and semi coke of coal, of lignite or of peat, whether or not

agglomerated; retort carbon

162.

2705

Coal gas, water gas, producer gas and similar gases, other than

petroleum gases and other gaseous hydrocarbons

163.

2706

Tar distilled from coal, from lignite or from peat

164.

2710

Kerosene PDS

165.

2711 12 00, 2711 13

00, 2710 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied

Butane and Liquefied Petroleum Gases (LPG) for supply to household

domestic consumers or to non-domestic exempted category (NDEC)

customers by the Indian Oil Corporation Limited, Hindustan petroleum

Corporation Limited or Bharat Petroleum Corporation Limited.

166.

Thorium oxalate

167.

Enriched KBF4 (enriched potassium fluroborate)

168.

Enriched elemental boron

169.

Nuclear fuel

170.

2805 11

Nuclear grade sodium

171.

2845

Heavy water and other nuclear fuels

172.

2853

Compressed air

173.

Insulin

174.

3002, 3006

Animal or Human Blood Vaccines

175.

Diagnostic kits for detection of all types of hepatitis

176.

Desferrioxamine injection or deferiprone

177.

Cyclosporin

178.

Medicaments (including veterinary medicaments) used in bio-chemic

systems and not bearing a brand name

179.

Oral re-hydration salts

180.

Drugs or medicines including their salts and esters and diagnostic test

kits, specified in List 1 appended to this Schedule

181.

Formulations manufactured from the bulk drugs specified in List 2

appended to this Schedule

182.

3101

All goods i.e. animal or vegetable fertilisers or organic fertilisers put up

in unit containers and bearing a brand name

183.

Wattle extract, quebracho extract, chestnut extract

184.

3202

Enzymatic preparations for pre-tanning

185.

3307 41 00

Agarbatti

186.

3402

Sulphonated castor oil, fish oil or sperm oil

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

692

(1)

(2)

(3)

187.

3605 00 10

Handmade safety matches

Explanation.— For the purposes of this entry, handmade matches

mean matches, in or in relation to the manufacture of which, none of

the following processes is ordinarily carried on with the aid of power,

namely:—

(i) frame filling;

(ii) dipping of splints in the composition for match heads;

(iii) filling of boxes with matches;

(iv) pasting of labels on match boxes, veneers or cardboards;

(v) packaging

188.

4001

Natural rubber, balata, gutta-percha, guayule, chicle and similar

natural gums, in primary forms or in plates, sheets or strip

189.

4016

Toy balloons made of natural rubber latex

190.

4011, 4013

Pneumatic tyres or inner tubes of rubber of a kind used on/in bicycles,

cycle rickshaws and three wheeled powered cycle rickshaws

191.

4016

Erasers

192.

4101

Raw hides and skins of bovine (including buffalo) or equine animals

(fresh, or salted, dried, limed, pickled or otherwise preserved, but not

tanned, parchment-dressed or further prepared), whether or not

dehaired or split

193.

4102

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or

otherwise preserved, but not tanned, parchment-dressed or further

prepared), whether or not with wool on or split

194.

4103

Other raw hides and skins (fresh, or salted, dried, limed, pickled or

otherwise preserved, but not tanned, parchment-dressed or further

prepared), whether or not dehaired or split

195.

4104

Tanned or crust hides and skins of bovine (including buffalo) or equine

animals, without hair on, whether or not split, but not further prepared

196.

4105

Tanned or crust skins of sheep or lambs, without wool on, whether or

not split, but not further prepared

197.

4106

Tanned or crust hides and skins of other animals, without wool or hair

on, whether or not split, but not further prepared

198.

4401

Wood in chips or particles; sawdust and wood waste and scrap,

whether or not agglomerated in logs, briquettes, pellets or similar

forms

199.

4801

Newsprint, in rolls or sheets

200.

4823

Kites

201.

4901

Brochures, leaflets and similar printed matter, whether or not in single

sheets

202.

5004 to 5006

Silk yarn

203.

5007

Woven fabrics of silk or of silk waste

204.

5104

Garneted stock of wool or of fine or coarse animal hair, shoddy wool

205.

5105

Wool and fine or coarse animal hair, carded or combed

206.

5106 to 5110

Yarn of wool or of animal hair

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

693

(1)

(2)

(3)

207.

5111 to 5113

Woven fabrics of wool or of animal hair

208.

5201 to 5203

Cotton and Cotton waste

209.

5204

Cotton sewing thread, whether or not put up for retail sale

210.

5205 to 5207

Cotton yarn [other than khadi yarn]

211.

5208 to 5212

Woven fabrics of cotton

212.

5301

All goods i.e. flax, raw or processed but not spun; flax tow and waste

(including yarn waste and garneted stock)

213.

5302

True hemp (Cannabis sativa L), raw or processed but not spun; tow

and waste of true hemp (including yarn waste and garneted stock)

214.

5303

All goods i.e. textile bast fibres [other than jute fibres, raw or

processed but not spun]; tow and waste of these fibres (including yarn

waste and garneted stock)

215.

5305 to 5308

All goods [other than coconut coir fibre] including yarn of flax, jute,

other textile bast fibres, other vegetable textile fibres; paper yarn

216.

5309 to 5311

Woven fabrics of other vegetable textile fibres, paper yarn

217.

5407, 5408

Woven fabrics of manmade textile materials

218.

5512 to 5516

Woven fabrics of manmade staple fibres

219.

5705

Coir mats, matting and floor covering

220.

5809, 5810

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,

dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal

221.

Knitted or crocheted fabrics [All goods]

222.

Articles of apparel and clothing accessories, knitted or crocheted, of

sale value not exceeding Rs. 1000 per piece

223.

Articles of apparel and clothing accessories, not knitted or crocheted,

of sale value not exceeding Rs. 1000 per piece

224.

Other made up textile articles, sets, worn clothing and worn textile

articles and rags, of sale value not exceeding Rs. 1000 per piece

225.

Footwear having a retail sale price not exceeding Rs.500 per pair,

provided that such retail sale price is indelibly marked or embossed on

the footwear itself.

226.

6901 00 10

Bricks of fossil meals or similar siliceous earths

227.

6904 10 00

Building bricks

228.

6905 10 00

Earthen or roofing tiles

229.

7018

Glass beads.

230.

Pawan Chakki that is Air Based Atta Chakki

231.

8413, 8413 91

Hand pumps and parts thereof

232.

8419 19

Solar water heater and system

233.

8437

Machines for cleaning, sorting or grading, seed, grain or dried

leguminous vegetables; machinery used in milling industry or for the

working of cereals or dried leguminous vegetables other than farm

type machinery and parts thereof

234.

84 or 85

Following renewable energy devices & parts for their manufacture

(a) Bio-gas plant

(b) Solar power based devices

(d) Wind mills, Wind Operated Electricity Generator (WOEG)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

694

(1)

(2)

(3)

(e) Waste to energy plants/devices

(f) Solar lantern/solar lamp

(g) Ocean waves/tidal waves energy devices/plants

235.

8601

Rail locomotives powered from an external source of electricity or by

electric accumulators

236.

8602

Other rail locomotives; locomotive tenders; such as Diesel-electric

locomotives, Steam locomotives and tenders thereof

237.

8603

Self-propelled railway or tramway coaches, vans and trucks, other than

those of heading 8604

238.

8604

Railway or tramway maintenance or service vehicles, whether or not

self-propelled (for example, workshops, cranes, ballast tampers,

trackliners, testing coaches and track inspection vehicles)

239.

8605

Railway or tramway passenger coaches, not self-propelled; luggage

vans, post office coaches and other special purpose railway or

tramway coaches, not self-propelled (excluding those of heading 8604)

240.

8606

Railway or tramway goods vans and wagons, not self-propelled

241.

8607

Parts of railway or tramway locomotives or rolling-stock; such as

Bogies, bissel-bogies, axles and wheels, and parts thereof

242.

8608

Railway or tramway track fixtures and fittings; mechanical (including

electro-mechanical) signalling, safety or traffic control equipment for

railways, tramways, roads, inland waterways, parking facilities, port

installations or airfields; parts of the foregoing

243.

8713

Carriages for disabled persons, whether or not motorised or otherwise

mechanically propelled

244.

8802

Other aircraft (for example, helicopters, aeroplanes), other than those

for personal use.

245.

8803

Parts of goods of heading 8802

246.

8901

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and

similar vessels for the transport of persons or goods

247.

8902

Fishing vessels; factory ships and other vessels for processing or

preserving fishery products

248.

8904

Tugs and pusher craft

249.

8905

Light-vessels, fire-floats, dredgers, floating cranes and other vessels

the navigability of which is subsidiary to their main function; floating

docks; floating or submersible drilling or production platforms

250.

8906

Other vessels, including warships and lifeboats other than rowing

boats

251.

8907

Other floating structures (for example, rafts, tanks, coffer-dams,

landing-stages, buoys and beacons)

252.

Any chapter

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

253.

Coronary stents and coronary stent systems for use with cardiac

catheters

254.

90 or any other

Chapter

Artificial kidney

255.

90 or 84

Disposable sterilized dialyzer or micro barrier of artificial kidney

256.

90 or any other

Chapter

Parts of the following goods, namely:-

(i) Crutches;

(ii) Wheel chairs;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

695

(1)

(2)

(3)

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers; and

(vi) Artificial limbs

257.

90 or any other

Chapter

Assistive devices, rehabilitation aids and other goods for disabled,

specified in List 3 appended to this Schedule

258.

9405 50 31

Kerosene pressure lantern

259.

9405 91 00, 9405 92

00 or 9405 99 00

Parts of kerosene pressure lanterns including gas mantles

260.

9603 10 00

Broomsticks

261.

9704

Postage or revenue stamps, stamp-postmarks, first-day covers, postal

stationery (stamped paper), and the like, used or unused, other than

those of heading 4907

262.

9705

Numismatic coins

263.

9804

Drugs or medicines including their salts and esters and diagnostic test

kits specified at S.No.180 above and Formulations specified at S.No.181

above, intended for personal use.

List 1 [See S. No. 180 of the Schedule I]

(1) Amikacin

(2) Amphotericin-B

(3) Amrinone

(4) Aprotinin

(5) Baclofen

(6) Bleomycin

(7) Busulphan

(8) BCG vaccine, Iopromide, Iotrolan

(9) Chlorambucil

(10) Chorionic Gonadotrophin

(11) Clindamycin

(12) Cyclophosphamide

(13) Dactinomycin

(14) Daunorubicin

(15) Desferrioxamine

(16) Dimercaprol

(17) Disopyramide phosphate

(18) Dopamine

(19) Eptifibatide

(20) Glucagon

(21) Hydroxyurea

(22) Isoprenaline

(23) Isoflurane

(24) Lactulose

(25) Lomustine

(26) Latanoprost

(27) Melphalan

(28) Mesna

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

696

(29) Methotrexate

(30) MMR (Measles, mumps and rubella) vaccine

(31) Mustin Hydrochloride

(32) Pancuronium Bromide

(33) Praziquantel

(34) Protamine

(35) Quinidine

(36) Sodium Cromoglycate spin caps and cartridges

(37) Sodium Hyalauronatesterile 1% and 1.4% solution

(38) Somatostatin

(39) Strontium Chloride (85Sr.)

(40) Thioguanine

(41) Tobramycin

(42) TetanusImmunoglobin

(43) Typhoid Vaccines:

a. VI Antigen of Salmonella Typhi, and

b. Ty2la cells and attenuated non-pathogenic strains of S.Typhi

(44) Tretinoin

(45) Tribavirin/Ribavirin

(46) Urokinase

(47) Ursodeoxycholic Acid

(48) Vancomycin

(49) Vasopressin

(50) Vecuronium Bromide

(51) Zidovudine

(52) 5-Fluorouracil

(53) Pegulated Liposomal Doxorubicin Hydrochloride injection

(54) Ketoanalogue preparation of essential amino acids

(55) Pergolide

(56) Kit for bedside assay of Troponin-T

(57) Solution for storing, transporting, flushing donor organs for transplant

(58) Miltefosine

(59) Milrinone Lactate

(60) Methoxy Isobutile Isonitrile (MIBI)

(61) Haemophilus Influenzae Type b Vaccine

(62) Mycophenolate Sodium

(63) Verteporfin

(64) Daclizumab

(65) Ganciclovir

(66) Drotrecoginalfa (activated)

(67) Eptacogalfa activated recombinant coagulation factor VIIa

(68) Muromonab CD3

(69) Japanese encephalitis vaccine

(70) Valganciclovir

(71) Low molecular weight heparin

(72) Efavirenz

(73) Emtricitabine;

(74) Azathioprine;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

697

(75) Antinomycin D;

(76) Cytosine Arabinoside (Cytarabine);

(77) Vinblastine Sulphate

(78) Vincristine;

(79) Eurocollins Solution;

(80) Everolimus tablets/dispersible tablets;

(81) Poractant alfa

(82) Troponin-I whole blood test kit;

(83) Blower/mister kit for beating heart surgery;

(84) Fluoro Enzyme Immunoassay Diagnostic kits.

(85) Tablet Telbivudine

(86) Injection Exenatide

(87) DTaP-IPV-Hibor PRP-T combined Vaccine

(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)

(89) Injection Thyrotropin Alfa

(90) Injection Omalizumab.

(91) Abatacept

(92) Daptomycin

(93) Entacevir

(94) Fondaparinux Sodium

(95) Influenza Vaccine

(96) Ixabepilone

(97) Lapatinib

(98) Pegaptanib Sodium injection

(99) Suntinib Malate

(100) Tocilizumab

(101) Agalsidase Beta

(102) Anidulafungin

(103) Capsofungin acetate

(104) Desflurane USP

(105) Heamostatic Matrix with Gelatin and human Thrombin

(106) Imiglucerase

(107) Maraviroc

(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and

meglumine ioxaglate)

(109) Sorafenib tosylate

(110) Varenciline tartrate

(111) 90 Yttrium

(112) Nilotinib

(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection

(114) Micafungin sodium for injection

(115) Bevacizumab

(116) Raltegravir potassium

(117) Rotavirus Vaccine (Live Oral Pentavalent)

(118) Pneumococcal Polysaccharide Vaccine

(119) Temsirolimus Concentrate for infusion for injection

(120) Natalizumab

(121) Octreotide

(122) Somatropin

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

698

(123) Aurothiomalate Sodium

(124) Asparaginase

(125) Agglutinating Sera

(126) Anti-Diphtheria Normal Human Immunoglobulin

(127) Anti-human lymophocyte immunoglobulin IV

(128) Anti-human thymocyte immunoglobulin IV

(129) Anti-Pertussis Normal Human Immunoglobulin

(130) Anti-Plague serum

(131) Anti-Pseudomonas Normal Human Immunoglobulin

(132) Basiliximab

(133) Beractant Intra-tracheal Suspension

(134) Blood group sera

(135) Botulinum Toxin Type A

(136) Burn therapy dressing soaked in gel

(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders

(138) Bovine Albumin

(139) Bretyleum Tossylate

(140) Calcium Disodium Edetate

(141) Carmustine

(142) Cesium Tubes

(143) Calcium folinate

(144) Cholestyramine

(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)

(146) Cobalt-60

(147) Corticotrophin

(148) Cyanamide

(149) Diagnostic Agent for Detection of Hepatitis B Antigen

(150) Diagnostic kits for detection of HIV antibodies

(151) Diphtheria Antitoxin sera

(152) Diazoxide

(153) Edrophonium

(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]

(155) Epirubicin

(156) Fibrinogen

(157) Floxuridine

(158) Flucytosin

(159) Flecainide

(160) Fludarabine Phosphate

(161) Foetal Bovine Serum (FBS)

(162) Gadolinium DTPA Dimeglumine

(163) Gallium Citrate

(164) Gasgangrene Anti-Toxin Serum

(165) Goserlin Acetate

(166) Hepatitis B Immunoglobulin

(167) Hexamethylmelamine

(168) Hydralazine

(169) Idarubicine

(170) Idoxuridine

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

699

(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic

test in D.I.C.

(172) Inactivated rabies vaccine [Human diploid cell]

(173) Inactivated rabies vaccine [Vero-cell]

(174) Intravenous amino acids

(175) Intravenous Fat Emulsion

(176) Iopamidol

(177) Iohexol

a. Indium(III) inbleomycin

b. Indium113 Sterile generator and elution accessories

c. Indium113 in brain scanning kit

d. Indium113 in liver scanning kit

(178) Iscador, CLIA diagnostic kits

(179) Levodopa with benserazine

(180) Lenograstim

(181) Meningococcoal A and C combined vaccine with diluant solvent

(182) Methicillin

(183) Metrizamide Inj with diluant

(184) Monocomponent insulins

(185) Mycophenolate Mofetil

(186) Normal Human plasma

(187) Normal Human immunoglobulin

(188) Nuclear magnetic resonance contrast agent

(189) Normal Human serum Albumin

(190) Penicillamine

(191) Pentamidine

(192) Penicillinase

(193) Poliomyelitis vaccine (inactivated and live)

(194) Potassium Aminobenzoate

(195) Porcine Insulin Zinc Suspension

(196) Prednimustine

(197) Porcine and Bovine insulin

(198) Purified Chick Embryo Cell Rabies Vaccine

(199) Pyridostigmine

(200) Pneumocystis cariniiI F kits

(201) Prostaglandin E1 (PGE1)

(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone,

Cortisol, L. H., FSH and Digoxin)

(203) Radioisotope TI 201

i. Rabbit brains thromboplastin for PT test

ii. Reagent for PT tests

iii. Human Thrombin for TT tests

(204) Rabies immune globulin of equine origin

(205) Sevoflurane

(206) Recuronium Bromide

(207) Septopal beads and chains

(208) Sodium Arsenate

(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones

(210) Solution of Nucleotides and Nucliosides

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

700

(211) Specific Desensitizing Vaccine

(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding

(213) Strontium SR-89 Chloride

(214) Suxamethonium Chloride

(215) Selenium-75

(216) Teicoplanin

(217) Tetrofosmin

(218) Ticarcillin

(219) Tranexamic Acid

(220) Tocainide

(221) Tri-iodothyronine

(222) Triethylene Tetramine

(223) Thrombokinase

(224) Teniposide

(225) Trans-1-diamino cyclohexane Oxalatoplatinum

(226) Ticarcillin Disodium and Potassium Clavulanate combination

(227) Vindesin Sulphate

(228) X-ray diagnostic agents, the following:—

a. Propylidone

b. Ethyliodophenylundecylate

c. Iodipammide methyl glucamine

d. Lipidollutra fluid

e. Patentblue

f. Zalcitabine

(229) Zoledronic Acid

(230) Anti-Haemophilic Factors Concentrate (VIII and IX)

List 2 [See S.No.181 of the Schedule I]

(1) Streptomycin

(2) Isoniazid

(3) Thiacetazone

(4) Ethambutol

(5) Sodium PAS

(6) Pyrazinamide

(7) Dapsone

(8) Clo- fazamine

(9) Tetracycline Hydrochloride

(10) Pilocarpine

(11) Hydrocortisone

(12) Idoxuridine

(13) Acetazolamide

(14) Atro- pine

(15) Homatroprn

(16) Chloroquine

(17) Amodiaquine

(18) Quinine

(19) Pyrimethamine

(20) Sulfametho pyrezine

(21) Diethyl Carbamazine

(22) Arteether or formulation of artemisinin.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

701

List 3 [See S.No.257 of the Schedule I]

(A) (1) Braille writers and braille writing instruments

(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli,

Braille Erasers

(3) Canes, Electronic aids like the Sonic Guide

(4) Optical, Environmental Sensors

(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or

Braille calculator

(6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille

Protractors, Scales, Com- passes and Spar Wheels

(7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge

blocks Levels, Rules, Rulers and Yardsticks

(8) Drafting, Drawing aids, tactile displays

(9) Specially adapted clocks and watches

(B) (1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule

(2) Wheel chairs falling under heading No. 87.13 of the First Schedule

(D) Artificial electronic ear (Cochlear implant)

(E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print

books, braille embossers, talking calculators, talking thermometers

(2) Equipment for the mechanical or the computerized production of braille and recorded material

such as braille computer terminals and displays, electronic braille, transfer and pressing

machines and stereo typing machines

(3) Braille paper

(4) All tangible appliances including articles, instruments, apparatus, specially designed for use by

the blind

(5) Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn

appliance and white canes

(6) Technical aids for education, rehabilitation, vocational training and employment of the blind

such as Braille typewriters, braille watches, teaching and learning aids, games and other

instruments and vocational aids specifically adapted for use of the blind

(7) Assistive listening devices, audiometers

(8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags

(9) Instruments and implants for severely physically handicapped patients and joints replacement

and spinal instru- ments and implants including bone cement.

Schedule II – 6%

No.

Chapter/Heading/Sub-

-heading/Tariff item

Description of Goods

(1)

(2)

(3)

01012100, 010129

Live horses

0202

Meat of bovine animals, frozen and put up in unit containers

0203

Meat of swine, frozen and put up in unit containers

0204

Meat of sheep or goats, frozen and put up in unit containers

0205

Meat of horses, asses, mules or hinnies, frozen and put up in unit

containers

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

702

(1)

(2)

(3)

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses,

mules or hinnies, frozen and put up in unit containers

0207

Meat and edible offal, of the poultry of heading 0105, frozen and put

up in unit containers

0208

Other meat and edible meat offal, frozen and put up in unit

containers

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise

extracted, frozen and put up in unit containers

10.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise

extracted, salted, in brine, dried or smoked, put up in unit

containers

11.

0210

Meat and edible meat offal, salted, in brine, dried or smoked put up

in unit containers; edible flours and meals of meat or meat offal put

up in unit containers

12.

0405

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived

from milk; dairy spreads

13.

0406

Cheese

14.

0801

Brazil nuts, dried, whether or not shelled or peeled

15.

0802

Other nuts, dried, whether or not shelled or peeled, such as

Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts

(Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.)

[other than dried areca nuts]

16.

0804

Dates,

figs,

pineapples,

avocados,

guavas,

mangoes

and

mangosteens, dried

17.

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of

nuts or dried fruits of Chapter 8

18.

1108

Starches; inulin

19.

1501

Pig fats (including lard) and poultry fat, other than that of heading

0209 or 1503

20.

1502

Fats of bovine animals, sheep or goats, other than those of heading

1503

21.

1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not

emulsified or mixed or otherwise prepared

22.

1504

Fats and oils and their fractions, of fish or marine mammals,

whether or not refined, but not chemically modified

23.

1505

Wool grease and fatty substances derived therefrom (including

lanolin)

24.

1506

Other animal fats and oils and their fractions, whether or not

refined, but not chemically modified

25.

1516

Animal fats and oils and their fractions, partly or wholly

hydrogenated, inter-esterified, re-esterified or elaidinised, whether

or not refined, but not further prepared.

26.

1517

Edible mixtures or preparations of animal fats or animal oils or of

fractions of different animal fats or animal oils of this Chapter, other

than edible fats or oils or their fractions of heading 1516

27.

1518

Animal fats and animal oils and their fractions, boiled, oxidised,

dehydrated, sulphurised, blown, polymerised by heat in vacuum or

in inert gas or otherwise chemically modified, excluding those of

heading 1516; inedible mixtures or preparations of animal or

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

703

(1)

(2)

(3)

vegetable fats or oils or of fractions of different fats or oils of this

chapter, not elsewhere specified of included

28.

1601

Sausages and similar products, of meat, meat offal or blood; food

preparations based on these products

29.

1602

Other prepared or preserved meat, meat offal or blood

30.

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other

aquatic invertebrates

31.

1604

Prepared or preserved fish; caviar and caviar substitutes prepared

from fish eggs

32.

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or

preserved

33.

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or

preserved by vinegar or acetic acid

34.

2002

Tomatoes prepared or preserved otherwise than by vinegar or

acetic acid

35.

2003

Mushrooms and truffles, prepared or preserved otherwise than by

vinegar or acetic acid

36.

2004

Other vegetables prepared or preserved otherwise than by vinegar

or acetic acid, frozen, other than products of heading 2006

37.

2005

Other vegetables prepared or preserved otherwise than by vinegar

or acetic acid, not frozen, other than products of heading 2006

38.

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants,

preserved by sugar (drained, glacé or crystallised)

39.

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut

pastes, obtained by cooking, whether or not containing added

sugar or other sweetening matter

40.

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or

preserved, whether or not containing added sugar or other

sweetening matter or spirit, not elsewhere specified or included;

such as Ground-nuts, Cashew nut, roasted, salted or roasted and

salted, Other roasted nuts and seeds, squash of Mango, Lemon,

Orange, Pineapple or other fruits

41.

2009

Fruit juices (including grape must) and vegetable juices,

unfermented and not containing added spirit, whether or not

containing added sugar or other sweetening matter.

42.

2101 30

Roasted chicory and other roasted coffee substitutes, and extracts,

essences and concentrates thereof

43.

2102

Yeasts and prepared baking powders

44.

2103 [other than 2103

90 10, 2103 90 30, 2103

90 40]

Sauces and preparations therefor [other than Curry paste;

mayonnaise and salad dressings; mixed condiments and mixed

seasoning

45.

2106

Texturised vegetable proteins (soya bari) and Bari made of pulses

including mungodi

46.

2106 90

Namkeens, bhujia, mixture, chabena and similar edible

preparations in ready for consumption form

47.

2202 90 10

Soya milk drinks

48.

2202 90 20

Fruit pulp or fruit juice based drinks

49.

2202 90 90

Tender coconut water put up in unit container and bearing a

registered brand name

50.

2202 90 30

Beverages containing milk

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

704

(1)

(2)

(3)

51.

2515 12 10

Marble and travertine blocks

52.

2516

Granite blocks

53.

Anaesthetics

54.

Potassium Iodate

55.

Steam

56.

Micronutrients, which are covered under serial number 1(f) of

Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are

manufactured by the manufacturers which are registered

under the Fertilizer Control Order, 1985

57.

2801 20

Iodine

58.

2847

Medicinal grade hydrogen peroxide

59.

Gibberellic acid

60.

3001

Glands and other organs for organo-therapeutic uses, dried,

whether or not powdered; extracts of glands or other organs or of

their secretions for organo-therapeutic uses; heparin and its salts;

other human or animal substances prepared for therapeutic or

prophylactic uses, not elsewhere specified or included

61.

3002

Animal blood prepared for therapeutic, prophylactic or diagnostic

uses;

antisera

and

other

blood

fractions

and

modified

immunological products, whether or not obtained by means of

biotechnological processes; toxins, cultures of micro-organisms

(excluding yeasts) and similar products

62.

3003

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)

consisting of two or more constituents which have been mixed

together for therapeutic or prophylactic uses, not put up in

measured doses or in forms or packings for retail sale, including

Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems

medicaments

63.

3004

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)

consisting of mixed or unmixed products for therapeutic or

prophylactic uses, put up in measured doses (including those in

the form of transdermal administration systems) or in forms or

packings for retail sale, including Ayurvaedic, Unani, homoeopathic

siddha or Bio-chemic systems medicaments, put up for retail sale

64.

3005

Wadding, gauze, bandages and similar articles (for example,

dressings, adhesive plasters, poultices), impregnated or coated

with pharmaceutical substances or put up in forms or packings for

retail sale for medical, surgical, dental or veterinary purposes

65.

3006

Pharmaceutical goods specified in Note 4 to this Chapter [i.e.

Sterile surgical catgut, similar sterile suture materials (including

sterile absorbable surgical or dental yarns) and sterile tissue

adhesives for surgical wound closure; sterile laminaria and sterile

laminaria tents; sterile absorbable surgical or dental haemostatics;

sterile surgical or denatal adhesion barriers, whether or not

absorbable; Waste pharmaceuticals] [other than contraceptives]

66.

3102

Mineral or chemical fertilisers, nitrogenous, other than those which

are clearly not to be used as fertilizers

67.

3103

Mineral or chemical fertilisers, phosphatic, other than those which

are clearly not to be used as fertilizers

68.

3104

Mineral or chemical fertilisers, potassic, other than those which are

clearly not to be used as fertilizers

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

705

(1)

(2)

(3)

69.

3105

Mineral or chemical fertilisers containing two or three of the

fertilising elements nitrogen, phosphorus and potassium; other

fertilisers; goods of this Chapter in tablets or similar forms or in

packages of a gross weight not exceeding 10 kg, other than those

which are clearly not to be used as fertilizers

70.

3215

Fountain pen ink

71.

3215

Ball pen ink

72.

3306 10 10

Tooth powder

73.

3307 41 00

Odoriferous preparations which operate by burning [other than

agarbattis]

74.

29, 30, 3302

Following goods namely:—

a. Menthol and menthol crystals,

b. Peppermint (Mentha Oil),

c. Fractionated/de-terpenated mentha oil (DTMO),

d. De-mentholised oil (DMO),

e. Spearmint oil,

f. Mentha piperita oil

75.

3406

Candles, tapers and the like

76.

3701

Photographic plates and film for x-ray for medical use

77.

3705

Photographic plates and films, exposed and developed, other than

cinematographic film

78.

3706

Photographic plates and films, exposed and developed, whether or

not incorporating sound track or consisting only of sound track,

other than feature films.

79.

3818

Silicon wafers

80.

3822

All diagnostic kits and reagents

81.

3926

Feeding bottles

82.

3926

Plastic beads

83.

4007

Latex Rubber Thread

84.

4014

Nipples of feeding bottles

85.

4015

Surgical rubber gloves or medical examination rubber gloves

86.

4107

Leather further prepared after tanning or crusting, including

parchment-dressed leather, of bovine (including buffalo) or equine

animals, without hair on, whether or not split, other than leather of

heading 4114

87.

4112

Leather further prepared after tanning or crusting, including

parchment-dressed leather, of sheep or lamb, without wool on,

whether or not split, other than leather of heading 4114

88.

4113

Leather further prepared after tanning or crusting, including

parchment-dressed leather, of other animals, without wool or hair

on, whether or not split, other than leather of heading 4114

89.

4114

Chamois (including combination chamois) leather; patent leather

and patent laminated leather; metallised leather

90.

4115

Composition leather with a basis of leather or leather fibre, in

slabs, sheets or strip, whether or not in rolls; parings and other

waste of leather or of composition leather, not suitable for the

manufacture of leather articles; leather dust, powder and flour

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

706

(1)

(2)

(3)

91.

4203

Gloves specially designed for use in sports

92.

44 or any

Chapter

The following goods, namely: —

a. Cement Bonded Particle Board;

b. Jute Particle Board;

c. Rice Husk Board;

d. Glass-fibre Reinforced Gypsum Board (GRG)

e. Sisal-fibre Boards;

f. Bagasse Board; and

g. Cotton Stalk Particle Board

h. Particle/fibre board manufactured from agricultural crop

residues

93.

4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed

but not sawn lengthwise; wooden sticks, roughly trimmed but not

turned, bent or otherwise worked, suitable for the manufacture of

walking-sticks, umbrellas, tool handles or the like

94.

4405

Wood wool; wood flour

95.

4406

Railway or tramway sleepers (cross-ties) of wood

96.

4408

Sheets for veneering (including those obtained by slicing laminated

wood), for plywood or for similar laminated wood and other wood,

sawn lengthwise, sliced or peeled, whether or not planed, sanded,

spliced or end-jointed, of a thickness not exceeding 6 mm [for

match splints]

97.

4415

Packing cases, boxes, crates, drums and similar packings, of wood;

cable-drums of wood; pallets, box pallets and other load boards, of

wood; pallet collars of wood

98.

4416

Casks, barrels, vats, tubs and other coopers' products and parts

thereof, of wood, including staves

99.

4417

Tools, tool bodies, tool handles, broom or brush bodies and

handles, of wood; boot or shoe lasts and trees, of wood

100.

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery

or cutlery, and similar articles, of wood; statuettes and other

ornaments, of wood; wooden articles of furniture not falling in

Chapter 94

101.

4421

Other articles of wood; such as clothes hangers, Spools, cops,

bobbins, sewing thread reels and the like of turned wood for

various textile machinery, Match splints, Pencil slats, Parts of

wood, namely oars, paddles and rudders for ships, boats and

other similar floating structures, Parts of domestic decorative

articles used as tableware and kitchenware [other than Wood

paving blocks, articles of densified wood not elsewhere included or

specified, Parts of domestic decorative articles used as tableware

and kitchenware]

102.

4501

Natural cork, raw or simply prepared

103.

4601

Plaits and similar products of plaiting materials, whether or not

assembled into strips; plaiting materials, plaits and similar

products of plaiting materials, bound together in parallel strands or

woven, in sheet form, whether or not being finished articles (for

example, mats matting, screens) of vegetables materials such as of

Bamboo, of rattan, of Other Vegetable materials

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

707

(1)

(2)

(3)

104.

4602

Basketwork, wickerwork and other articles, made directly to shape

from plaiting materials or made up from goods of heading 4601;

articles of loofah

105.

4701

Mechanical wood pulp

106.

4702

Chemical wood pulp, dissolving grades

107.

4703

Chemical wood pulp, soda or sulphate, other than dissolving

grades

108.

4704

Chemical wood pulp, sulphite, other than dissolving grades

109.

4705

Wood pulp obtained by a combination of mechanical and chemical

pulping processes

110.

4706

Pulps of fibres derived from recovered (waste and scrap) paper or

paperboard or of other fibrous cellulosic material

111.

4707

Recovered (waste and scrap) paper or paperboard

112.

4802

Uncoated paper and paperboard, of a kind used for writing,

printing or other graphic purposes, and non perforated punch-cards

and punch tape paper, in rolls or rectangular (including square)

sheets, of any size, other than paper of heading 4801 or 4803; hand-

made paper and paperboard

113.

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than

that of heading 4802 or 4803

114.

4805

Other uncoated paper and paperboard, in rolls or sheets, not

further worked or processed than as specified in Note 3 to this

Chapter

115.

4806 20 00

Greaseproof papers

116.

4806 40 10

Glassine papers

117.

4807

Composite paper and paperboard (made by sticking flat layers of

paper or paperboard together with an adhesive), not surface-

coated or impregnated, whether or not internally reinforced, in rolls

or sheets

118.

4808

Paper and paperboard, corrugated (with or without glued flat

surface sheets), creped, crinkled, embossed or perforated, in rolls

or sheets, other than paper of the kind described in heading 4803

119.

4810

Paper and paperboard, coated on one or both sides with kaolin

(China clay) or other inorganic substances, with or without a

binder, and with no other coating, whether or not surface-coloured,

surface-decorated or printed, in rolls or rectangular (including

square) sheets of any size

120.

4811

Aseptic packaging paper

121.

4817 30

Boxes, pouches, wallets and writing compendiums, of paper or

paperboard, containing an assortment of paper stationery

122.

4819

Cartons, boxes and cases of corrugated paper or paper board

123.

4820

Exercise book, graph book, & laboratory note book and notebooks

124.

4823

Paper pulp moulded trays

125.

Paper splints for matches, whether or not waxed, Asphaltic roofing

sheets

126.

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

708

(1)

(2)

(3)

127.

4906 00 00

Plans and drawings for architectural, engineering, industrial,

commercial, topographical or similar purposes, being originals

drawn by hand; hand-written texts; photographic reproductions on

sensitised paper and carbon copies of the foregoing

128.

4907

Unused postage, revenue or similar stamps of current or new issue

in the country in which they have, or will have, a recognised face

value; stamp-impressed paper; banknotes; cheque forms; stock,

share or bond certificates and similar documents of title

129.

4908

Transfers (decalcomanias)

130.

4909

Printed or illustrated postcards; printed cards bearing personal

greetings, messages or announcements, whether or not illustrated,

with or without envelopes or trimmings

131.

4910

Calendars of any kind, printed, including calendar blocks

132.

4911

Other printed matter, including printed pictures and photographs;

such as Trade advertising material, Commercial catalogues and the

like, printed Posters, Commercial catalogues, Printed inlay cards,

Pictures, designs and photographs, Plan and drawings for

architectural engineering, industrial, commercial, topographical or

similar purposes reproduced with the aid of computer or any other

devices

133.

5601

Wadding of textile materials and articles thereof; such as

Absorbent cotton wool

134.

5602

Felt, whether or not impregnated, coated, covered or laminated

135.

5603

Nonwovens, whether or not impregnated, coated, covered or

laminated

136.

5604

Rubber thread and cord, textile covered; textile yarn, and strip and

the like of heading 5404 or 5405, impregnated, coated, covered or

sheathed with rubber or plastics

137.

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip

or the like of heading 5404 or 5405, combined with metal in the

form of thread, strip or powder or covered with metal; such as Real

zari thread (gold) and silver thread, combined with textile thread),

Imitation zari thread

138.

5606

Gimped yarn, and strip and the like of heading 5404 or 5405,

gimped (other than those of heading 5605 and gimped horsehair

yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

139.

5607

Twine, cordage, ropes and cables, whether or not plaited or

braided and whether or not impregnated, coated, covered or

sheathed with rubber or plastics

140.

5608

Knotted netting of twine, cordage or rope; made up fishing nets

and other made up nets, of textile materials

141.

5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine,

cordage, rope or cables, not elsewhere specified or included

142.

5701

Carpets and other textile floor coverings, knotted, whether or not

made up

143.

5702

Carpets and other textile floor coverings, woven, not tufted or

flocked, whether or not made up, including ―Kelem‖, ―Schumacks‖,

―Karamanie‖ and similar hand-woven rugs

144.

5703

Carpets and other textile floor coverings, tufted, whether or not

made up

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

709

(1)

(2)

(3)

145.

5704

Carpets and other textile floor coverings, of felt, not tufted or

flocked, whether or not made up

146.

5705

Other carpets and other textile floor coverings, whether or not

made up; such as Mats and mattings including Bath Mats, where

cotton predominates by weight, of Handloom, Cotton Rugs of

handloom

147.

5801

Woven pile fabrics and chenille fabrics, other than fabrics of

heading 5802 or 5806

148.

5802

Terry towelling and similar woven terry fabrics, other than narrow

fabrics of heading 5806; tufted textile fabrics, other than products

of heading 5703

149.

5803

Gauze, other than narrow fabrics of heading 5806

150.

5804

Tulles and other net fabrics, not including woven, knitted or

crocheted fabrics; lace in the piece, in strips or in motifs, other than

fabrics of headings 6002 to 6006

151.

5805

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson,

Beauvais and the like, and needle-worked tapestries (for example,

petit point, cross stitch), whether or not made up

152.

5806

Narrow woven fabrics, other than goods of heading 5807; narrow

fabrics consisting of warp without weft assembled by means of an

adhesive (bolducs)

153.

5807

Labels, badges and similar articles of textile materials, in the piece,

in strips or cut to shape or size, not embroidered

154.

5808

Braids in the piece; ornamental trimmings in the piece, without

embroidery, other than knitted or crocheted; tassels, pompons and

other similar document issued under any

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

849

other Act for the time being in force in

respect of any non-taxable supply shall be

treated as a bill of supply for the purposes of

the Act.

50. Receipt voucher.— A receipt voucher

referred to in clause (d) of sub-section (3) of

section

shall

contain

the

following

particulars, namely,—

(a) name, address and Goods and

Services Tax Identification Number of the

supplier;

(b) a consecutive serial number not

exceeding sixteen characters, in one or

multiple series, containing alphabets or

numerals or special characters-hyphen or

dash and slash symbolised as “-” and “/”

respectively, and any combination thereof,

unique for a financial year;

(d) name, address and Goods and

Services Tax Identification Number or

Unique Identity Number, if registered, of

the recipient;

(e) description of goods or services;

(f) amount of advance taken;

(g) rate of tax (Central tax, State tax,

integrated tax, Union territory tax or cess);

(h) amount of tax charged in respect of

taxable goods or services (Central tax,

State tax, integrated tax, Union territory tax

or cess);

(i) place of supply along with the name

of State and its code, in case of a supply

in the course of inter-State trade or

commerce;

(j) whether the tax is payable on reverse

charge basis; and

(k) signature or digital signature of the

supplier or his authorised representative:

Provided that where at the time of receipt

of advance,—

(i) the rate of tax is not determinable, the

tax shall be paid at the rate of eighteen per

cent.;

(ii)

the

nature

supply

not

determinable, the same shall be treated as

inter-State supply.

51. Refund voucher.— A refund voucher

referred to in clause (e) of sub-section (3) of

section

shall

contain

the

following

particulars, namely:—

(a) name, address and Goods and

Services Tax Identification Number of the

supplier;

(b) a consecutive serial number not

exceeding sixteen characters, in one or

multiple series, containing alphabets or

numerals or special characters-hyphen or

dash and slash symbolised as “-” and “/”

respectively, and any combination thereof,

unique for a financial year;

(d) name, address and Goods and

Services Tax Identification Number or

Unique Identity Number, if registered, of

the recipient;

(e) number and date of receipt voucher

issued in accordance with the provisions of

rule 50;

(f) description of goods or services in

respect of which refund is made;

(g) amount of refund made;

(h) rate of tax (Central tax, State tax,

integrated tax, Union territory tax or cess);

(i) amount of tax paid in respect of such

goods or services (Central tax, State tax,

integrated tax, Union territory tax or cess);

(j) whether the tax is payable on reverse

charge basis; and

(k) signature or digital signature of the

supplier or his authorised representative.

52. Payment voucher.— A payment voucher

referred to in clause (g) of sub-section (3) of

section

shall

contain

the

following

particulars, namely:—

(a) name, address and Goods and

Services Tax Identification Number of the

supplier if registered;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

850

(b) a consecutive serial number not

exceeding sixteen characters, in one or

multiple series, containing alphabets or

numerals or special characters-hyphen or

dash and slash symbolised as “-” and “/”

respectively, and any combination thereof,

unique for a financial year;

(d) name, address and Goods and

Services Tax Identification Number of the

recipient;

(e) description of goods or services;

(f) amount paid;

(g) rate of tax (Central tax, State tax,

integrated tax, Union territory tax or cess);

(h) amount of tax payable in respect of

taxable goods or services (Central tax,

State tax, integrated tax, Union territory tax

or cess);

(i) place of supply along with the name

of State and its code, in case of a supply

in the course of inter-State trade or

commerce; and

(j) signature or digital signature of the

supplier or his authorised representative.

53. Revised tax invoice and credit or debit

notes.— (1) A revised tax invoice referred to

in section 31 and credit or debit notes

referred to in section 34 shall contain the

following particulars, namely:—

(a)

the

word

“Revised

Invoice”,

wherever

applicable,

indicated

prominently;

(b) name, address and Goods and

Services Tax Identification Number of the

supplier;

(d) a consecutive serial number not

exceeding sixteen characters, in one or

multiple series, containing alphabets or

numerals or special characters-hyphen or

dash and slash symbolised as “-” and “/”

respectively, and any combination thereof,

unique for a financial year;

(e) date of issue of the document;

(f) name, address and Goods and

Services Tax Identification Number or

Unique Identity Number, if registered, of

the recipient;

(g) name and address of the recipient

and the address of delivery, along with the

name of State and its code, if such recipient

is un-registered;

(h) serial number and date of the

corresponding tax invoice or, as the case

may be, bill of supply;

(i) value of taxable supply of goods or

services, rate of tax and the amount of the

tax credited or, as the case may be, debited

to the recipient; and

(j) signature or digital signature of the

supplier or his authorised representative.

(2) Every registered person who has been

granted registration with effect from a date

earlier than the date of issuance of certificate

of registration to him, may issue revised tax

invoices in respect of taxable supplies

effected during the period starting from the

effective date of registration till the date of

the issuance of the certificate of registration:

Provided that the registered person may

issue a consolidated revised tax invoice in

respect of all taxable supplies made to a

recipient who is not registered under the Act

during such period:

Provided further that in the case of inter-

-State supplies, where the value of a supply

does not exceed two lakh and fifty thousand

rupees, a consolidated revised invoice may

be issued separately in respect of all the

recipients located in a State, who are not

registered under the Act.

(3) Any invoice or debit note issued in

pursuance of any tax payable in accordance

with the provisions of section 74 or section

129 or section 130 shall prominently contain

the

words

“INPUT TAX

CREDIT NOT

ADMISSIBLE”.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

851

54. Tax invoice in special cases.— (1) An

Input Service Distributor invoice or, as the

case may be, an Input Service Distributor

credit note issued by an Input Service

Distributor

shall

contain

the

following

details:—

(a) name, address and Goods and

Services Tax Identification Number of the

Input Service Distributor;

(b) a consecutive serial number not

exceeding sixteen characters, in one or

multiple series, containing alphabets or

numerals or special characters- hyphen or

dash and slash symbolised as- “-”, “/”

respectively, and any combination thereof,

unique for a financial year;

(d) name, address and Goods and

Services Tax Identification Number of the

recipient to whom the credit is distributed;

(e) amount of the credit distributed; and

(f) signature or digital signature of the

Input Service Distributor or his authorised

representative:

Provided that where the Input Service

Distributor is an office of a banking company

or a financial institution, including a non-

-banking financial company, a tax invoice

shall include any document in lieu thereof, by

whatever name called, whether or not serially

numbered but containing the information as

mentioned above.

(2) Where the supplier of taxable service

is an insurer or a banking company or a

financial institution, including a non-banking

financial company, the said supplier shall

issue a tax invoice or any other document in

lieu thereof, by whatever name called,

whether issued or made available, physically

or electronically whether or not serially

numbered, and whether or not containing the

address of the recipient of taxable service but

containing other information as mentioned

under rule 46.

(3) Where the supplier of taxable service is

a goods transport agency supplying services

in relation to transportation of goods by road

in a goods carriage, the said supplier shall

issue a tax invoice or any other document in

lieu thereof, by whatever name called,

containing

the

gross

weight

the

consignment, name of the consigner and the

consignee, registration number of goods

carriage in which the goods are transported,

details of goods transported, details of place

of origin and destination, Goods and Services

Tax Identification Number of the person liable

for

paying

tax

whether

consigner,

consignee or goods transport agency, and

also

containing

other

information

mentioned under rule 46.

(4) Where the supplier of taxable service is

supplying passenger transportation service, a

tax invoice shall include ticket in any form, by

whatever name called, whether or not serially

numbered, and whether or not containing the

address of the recipient of service but

containing other information as mentioned

under rule 46.

(5) The provisions of sub-rule (2) or sub-rule

(4) shall apply, mutatis mutandis, to the

documents issued under rule 49 or rule 50 or

rule 51 or rule 52 or rule 53.

55. Transportation of goods without issue of

invoice.— (1) For the purposes of—

(a) supply of liquid gas where the

quantity at the time of removal from the

place of business of the supplier is not

known,

(b) transportation of goods for job work,

other than by way of supply, or

(d) such other supplies as may be

notified by the Commissioner,

the consigner may issue a delivery

challan, serially numbered not exceeding

sixteen characters, in one or multiple

series, in lieu of invoice at the time of

removal

goods

for

transportation,

containing the following details, namely:—

(i) date and number of the delivery

challan;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

852

(ii) name, address and Goods and

Services Tax Identification Number of the

consigner, if registered;

(iii) name, address and Goods and

Services Tax Identification Number or

Unique Identity Number of the consignee,

if registered;

(iv) Harmonised System of Nomenclature

code and description of goods;

(v) quantity (provisional, where the exact

quantity being supplied is not known);

(vi) taxable value;

(vii) tax rate and tax amount – Central

tax, State tax, integrated tax, Union

territory

tax

cess,

where

the

transportation

for

supply

the

consignee;

(viii) place of supply, in case of inter-

-State movement; and

(ix) signature.

The delivery challan shall be prepared in

triplicate, in case of supply of goods, in the

following manner, namely:–

(a) the original copy being marked as

ORIGINAL FOR CONSIGNEE;

(b) the duplicate copy being marked as

DUPLICATE FOR TRANSPORTER; and

TRIPLICATE FOR CONSIGNER.

(3) Where goods are being transported on a

delivery challan in lieu of invoice, the same

shall be declared as specified in rule 138.

(4) Where the goods being transported are

for the purpose of supply to the recipient but

the tax invoice could not be issued at the time

of removal of goods for the purpose of supply,

the supplier shall issue a tax invoice after

delivery of goods.

(5) Where the goods are being transported

in a semi knocked down or completely

knocked down condition—

(a) the supplier shall issue the complete

invoice

before

dispatch

the

first

consignment;

(b) the supplier shall issue a delivery

challan

for

each

the

subsequent

consignments, giving reference of the

invoice;

panied by copies of the corresponding

delivery challan along with a duly certified

copy of the invoice; and

(d) the original copy of the invoice shall

be sent along with the last consignment.

Chapter VII

Accounts and Records

56. Maintenance of accounts by registered

persons.— (1) Every registered person shall

keep and maintain, in addition to the

particulars mentioned in sub-section (1) of

section 35, a true and correct account of the

goods or services imported or exported or of

supplies attracting payment of tax on reverse

charge along with the relevant documents,

including invoices, bills of supply, delivery

challans, credit notes, debit notes, receipt

vouchers, payment vouchers and refund

vouchers.

(2) Every registered person, other than a

person paying tax under section 10, shall

maintain the accounts of stock in respect of

goods received and supplied by him, and

such accounts shall contain particulars of the

opening balance, receipt, supply, goods lost,

stolen, destroyed, written off or disposed of

by way of gift or free sample and the balance

of stock including raw materials, finished

goods, scrap and wastage thereof.

(3) Every registered person shall keep and

maintain a separate account of advances

received, paid and adjustments made thereto.

(4) Every registered person, other than a

person paying tax under section 10, shall

keep and maintain an account, containing

the details of tax payable (including tax

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

853

payable in accordance with the provisions of

sub-section (3) and sub-section (4) of section

9), tax collected and paid, input tax, input tax

credit claimed, together with a register of tax

invoice, credit notes, debit notes, delivery

challan issued or received during any tax

period.

(5) Every registered person shall keep the

particulars of—

(a) names and complete addresses of

suppliers from whom he has received

the goods or services chargeable to tax

under the Act;

(b) names and complete addresses of

the persons to whom he has supplied

goods or services, where required

under the provisions of this Chapter;

premises where goods are stored by

him, including goods stored during

transit along with the particulars of the

stock stored therein.

(6) If any taxable goods are found to be

stored at any place(s) other than those

declared under sub-rule (5) without the cover

of any valid documents, the proper officer

shall determine the amount of tax payable on

such goods as if such goods have been

supplied by the registered person.

(7) Every registered person shall keep the

books of account at the principal place of

business and books of account relating to

additional place of business mentioned in his

certificate of registration and such books of

account shall include any electronic form of

data stored on any electronic device.

(8) Any entry in registers, accounts and

documents shall not be erased, effaced or

overwritten,

and

all

incorrect

entries,

otherwise than those of clerical nature, shall

scored

out

under

attestation

and

thereafter, the correct entry shall be recorded

and where the registers and other documents

are maintained electronically, a log of every

entry edited or deleted shall be maintained.

(9) Each volume of books of account

maintained

manually

the

registered

person shall be serially numbered.

(10) Unless proved otherwise, if any

documents, registers, or any books of account

belonging to a registered person are found at

any premises other than those mentioned in

the certificate of registration, they shall be

presumed to be maintained by the said

registered person.

(11) Every agent referred to in clause (5) of

section 2 shall maintain accounts depicting

the,—

(a) particulars of authorisation received

by him from each principal to receive or

supply goods or services on behalf of such

principal separately;

(b) particulars including description,

value and quantity (wherever applicable) of

goods or services received on behalf of

every principal;

value and quantity (wherever applicable) of

goods or services supplied on behalf of

every principal;

(d) details of accounts furnished to every

principal; and

(e) tax paid on receipts or on supply of

goods or services effected on behalf of

every principal.

(12) Every registered person manufacturing

goods shall maintain monthly production

accounts showing quantitative details of raw

materials or services used in the manufacture

and quantitative details of the goods so

manufactured including the waste and by

products thereof.

(13) Every registered person supplying

services shall maintain the accounts showing

quantitative details of goods used in the

provision of services, details of input services

utilised and the services supplied.

(14) Every registered person executing

works contract shall keep separate accounts

for works contract showing—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

854

(a) the names and addresses of the

persons on whose behalf the works

contract is executed;

(b) description, value and quantity

(wherever applicable) of goods or

services received for the execution of

works contract;

(wherever applicable) of goods or

services utilized in the execution of

works contract;

(d) the details of payment received in

respect of each works contract; and

(e) the names and addresses of

suppliers from whom he received

goods or services.

(15) The records under the provisions of

this Chapter may be maintained in electronic

form and the record so maintained shall be

authenticated by means of a digital signature.

(16) Accounts maintained by the registered

person together with all the invoices, bills of

supply, credit and debit notes, and delivery

challans relating to stocks, deliveries, inward

supply

and

outward

supply

shall

preserved for the period as provided in

section 36 and shall, where such accounts

and documents are maintained manually, be

kept at every related place of business

mentioned in the certificate of registration

and shall be accessible at every related place

of business where such accounts and

documents are maintained digitally.

(17) Any person having custody over the

goods in the capacity of a carrier or a clearing

and forwarding agent for delivery or dispatch

thereof to a recipient on behalf of any

registered person shall maintain true and

correct records in respect of such goods

handled by him on behalf of such registered

person

and

shall

produce

the

details

thereof as and when required by the proper

officer.

(18) Every registered person shall, on

demand, produce the books of accounts

which he is required to maintain under any

law for the time being in force.

57.

Generation

and

maintenance

electronic records.— (1) Proper electronic

back-up of records shall be maintained and

preserved in such manner that, in the event of

destruction of such records due to accidents

or natural causes, the information can be

restored within a reasonable period of time.

(2) The registered person maintaining

electronic records shall produce, on demand,

the relevant records or documents, duly

authenticated by him, in hard copy or in any

electronically readable format.

(3) Where the accounts and records are

stored

electronically

any

registered

person, he shall, on demand, provide the

details of such files, passwords of such files

and explanation for codes used, where

necessary,

for

access

and

any

other

information which is required for such access

along with a sample copy in print form of the

information stored in such files.

58. Records to be maintained by owner or

operator of godown or warehouse and

transporters.— (1) Every person required to

maintain records and accounts in accordance

with the provisions of sub-section (2) of

section 35, if not already registered under the

Act, shall submit the details regarding his

business electronically on the common portal

in FORM GST ENR-01, either directly or

through a Facilitation Centre notified by the

Commissioner and, upon validation of the

details furnished, a unique enrolment number

shall be generated and communicated to the

said person.

(2) The person enrolled under sub-rule (1)

as aforesaid in any other State or Union

territory shall be deemed to be enrolled in the

State or Union territory.

(3) Every person who is enrolled under

sub-rule (1) shall, where required, amend the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

855

details furnished in FORM GST ENR-01

electronically on the common portal either

directly or through a Facilitation Centre

notified by the Commissioner.

(4) Subject to the provisions of rule 56,—

(a) any person engaged in the business

transporting

goods

shall

maintain

records of goods transported, delivered and

goods stored in transit by him alongwith

the Goods and Services Tax Identification

Number of the registered consigner and

consignee for each of his branches.

(b) every owner or operator of a

warehouse or godown shall maintain books

of accounts with respect to the period for

which particular goods remain in the

warehouse,

including

the

particulars

relating to dispatch, movement, receipt

and disposal of such goods.

(5) The owner or the operator of the

godown shall store the goods in such manner

that they can be identified item-wise and

owner-wise and shall facilitate any physical

verification or inspection by the proper officer

on demand.

Chapter VIII

Returns

59. Form and manner of furnishing details

of outward supplies.— (1) Every registered

person, other than a person referred to in

section 14 of the Integrated Goods and

Services Tax Act, 2017, required to furnish the

details of outward supplies of goods or

services or both under section 37, shall

furnish

such

details

FORM

GSTR-1

electronically through the common portal,

either directly or through a Facilitation Centre

notified by the Commissioner.

(2) The details of outward supplies of

goods or services or both furnished in FORM

GSTR-1 shall include the—

(a) invoice wise details of all—

(i) inter-State and intra-State supplies

made to the registered persons; and

(ii) inter-State supplies with invoice

value more than two and a half lakh

rupees made to the unregistered persons;

(b) consolidated details of all—

(i)

intra-State

supplies

made

unregistered persons for each rate of tax;

and

(ii)

State

wise

inter-State

supp-

lies with invoice value upto two and a

half lakh rupees made to unregistered

persons for each rate of tax;

during the month for invoices issued

previously.

(3)

The

details

outward

supplies

furnished by the supplier shall be made

available electronically to the concerned

registered persons (recipients) in Part A of

FORM GSTR-2A, in FORM GSTR-4A and in

FORM GSTR-6A through the common portal

after the due date of filing of FORM GSTR-1.

(4) The details of inward supplies added,

corrected or deleted by the recipient in his

FORM GSTR-2 under section 38 or FORM

GSTR-4 or FORM GSTR-6 under section 39

shall be made available to the supplier

electronically in FORM GSTR-1A through the

common portal and such supplier may either

accept or reject the modifications made by

the recipient and FORM GSTR-1 furnished

earlier by the supplier shall stand amended to

the extent of modifications accepted by him.

60. Form and manner of furnishing details

of inward supplies.— (1) Every registered

person, other than a person referred to in

section 14 of the Integrated Goods and

Services Tax Act, 2017, required to furnish the

details of inward supplies of goods or

services or both received during a tax period

under sub-section (2) of section 38 shall, on

the basis of details contained in Part A, Part

B and Part C of FORM GSTR-2A, prepare

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

856

such details as specified in sub-section (1) of

the said section and furnish the same in

FORM GSTR-2 electronically through the

common portal, either directly or from a

Facilitation

Centre

notified

the

Commissioner, after including therein details

of such other inward supplies, if any, required

to be furnished under sub-section (2) of

section 38.

(2) Every registered person shall furnish

the details, if any, required under sub-section

(5) of section 38 electronically in FORM

GSTR-2.

(3) The registered person shall specify the

inward supplies in respect of which he is not

eligible, either fully or partially, for input tax

credit in FORM GSTR-2 where such eligibility

can be determined at the invoice level.

(4) The registered person shall declare the

quantum of ineligible input tax credit on

inward supplies which is relatable to non-

taxable supplies or for purposes other than

business and cannot be determined at the

invoice level in FORM GSTR-2.

(4A) The details of invoices furnished by an

non-resident taxable person in his return in

FORM GSTR-5 under rule 63 shall be made

available to the recipient of credit in Part A of

FORM GSTR 2A electronically through the

common portal and the said recipient may

include the same in FORM GSTR-2.

(5) The details of invoices furnished by an

Input Service Distributor in his return in

FORM GSTR-6 under rule 65 shall be made

available to the recipient of credit in Part B of

FORM GSTR 2A electronically through the

common portal and the said recipient may

include the same in FORM GSTR-2.

(6) The details of tax deducted at source

furnished by the deductor under sub-section

(3) of section 39 in FORM GSTR-7 shall be

made available to the deductee in Part C of

FORM GSTR-2A electronically through the

common portal and the said deductee may

include the same in FORM GSTR-2.

(7) The details of tax collected at source

furnished by an e-commerce operator under

section 52 in FORM GSTR-8 shall be made

available to the concerned person in Part C of

FORM GSTR 2A electronically through the

common portal and such person may include

the same in FORM GSTR-2.

(8) The details of inward supplies of

goods or services or both furnished in FORM

GSTR-2 shall include the -

(a) invoice wise details of all inter-State

and intra-State supplies received from

registered

persons

unregistered

persons;

(b) import of goods and services made;

and

credit

notes,

any,

received from supplier.

61. Form and manner of submission of

monthly return.— (1) Every registered person

other than a person referred to in section 14 of

the Integrated Goods and Services Tax Act,

2017 or an Input Service Distributor or a non-

resident taxable person or a person paying

tax under section 10 or section 51 or, as the

case may be, under section 52 shall furnish a

return specified under sub-section (1) of

section 39 in FORM GSTR-3 electronically

through the common portal either directly or

through a Facilitation Centre notified by the

Commissioner.

(2) Part A of the return under sub-rule (1)

shall be electronically generated on the basis

of information furnished through FORM

GSTR-1, FORM GSTR-2 and based on other

liabilities of preceding tax periods.

(3) Every registered person furnishing the

return under sub-rule (1) shall, subject to the

provisions of section 49, discharge his liability

towards tax, interest, penalty, fees or any

other amount payable under the Act or the

provisions of this Chapter by debiting the

electronic cash ledger or electronic credit

ledger and include the details in Part B of the

return in FORM GSTR-3.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

857

(4) A registered person, claiming refund of

any balance in the electronic cash ledger in

accordance with the provisions of sub-section

(6) of section 49, may claim such refund in

Part B of the return in FORM GSTR-3 and

such return shall be deemed to be an

application filed under section 54.

(5) Where the time limit for furnishing of

details in FORM GSTR-1 under section 37

and in FORM GSTR-2 under section 38 has

been extended and the circumstances so

warrant, return in FORM GSTR-3B, in lieu of

FORM GSTR-3, may be furnished in such

manner and subject to such conditions as

may be notified by the Commissioner.

62. Form and manner of submission of

quarterly

return

the

composition

supplier.— (1) Every registered person paying

tax under section 10 shall, on the basis of

details contained in FORM GSTR-4A, and

where required, after adding, correcting or

deleting the details, furnish the quarterly

return

FORM

GSTR-4

electronically

through the common portal, either directly or

through a Facilitation Centre notified by the

Commissioner.

(2) Every registered person furnishing the

return under sub-rule (1) shall discharge his

liability towards tax, interest, penalty, fees or

any other amount payable under the Act or

the provisions of this Chapter by debiting the

electronic cash ledger.

(3) The return furnished under sub-rule (1)

shall include the—

(a) invoice wise inter-State and intra-

-State inward supplies received from

registered and un-registered persons;

and

(b) consolidated details of outward

supplies made.

(4) A registered person who has opted to

pay tax under section 10 from the beginning

of a financial year shall, where required,

furnish the details of outward and inward

supplies and return under rules 59, 60 and 61

relating to the period during which the

person was liable to furnish such details and

returns till the due date of furnishing the

return for the month of September of the

succeeding financial year or furnishing of

annual return of the preceding financial year,

whichever is earlier.

Explanation.— For the purposes of this

sub-rule, it is hereby declared that the person

shall not be eligible to avail of input tax credit

on receipt of invoices or debit notes from the

supplier for the period prior to his opting for

the composition scheme.

(5) A registered person opting to withdraw

from the composition scheme at his own

motion or where option is withdrawn at the

instance of the proper officer shall, where

required, furnish the details relating to the

period prior to his opting for payment of tax

under section 9 in FORM GSTR- 4 till the due

date of furnishing the return for the quarter

ending September of the succeeding financial

year or furnishing of annual return of the

preceding financial year, whichever is earlier.

63. Form and manner of submission of

return by non-resident taxable person.—

Every registered non-resident taxable person

shall furnish a return in FORM GSTR-5

electronically through the common portal,

either directly or through a Facilitation Centre

notified by the Commissioner, including

therein the details of outward supplies and

inward supplies and shall pay the tax,

interest, penalty, fees or any other amount

payable under the Act or the provisions of

this Chapter within twenty days after the end

of a tax period or within seven days after the

last day of the validity period of registration,

whichever is earlier.

64. Form and manner of submission of

return by persons providing online information

and database access or retrieval services.—

Every registered person providing online

information and data base access or retrieval

services from a place outside India to a

person in India other than a registered person

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

858

shall file return in FORM GSTR-5A on or

before the twentieth day of the month

succeeding the calendar month or part

thereof.

65. Form and manner of submission of

return by an Input Service Distributor.—

Every Input Service Distributor shall, on the

basis of details contained in FORM GSTR-6A,

and where required, after adding, correcting

or deleting the details, furnish electronically

the return in FORM GSTR-6, containing the

details of tax invoices on which credit has

been received and those issued under section

20, through the common portal either directly

or from a Facilitation Centre notified by the

Commissioner.

66. Form and manner of submission of

return by a person required to deduct tax at

source.— (1) Every registered person required

to deduct tax at source under section 51

(hereafter in this rule referred to as deductor)

shall furnish a return in FORM GSTR-7

electronically through the common portal

either directly or from a Facilitation Centre

notified by the Commissioner.

(2) The details furnished by the deductor

under sub-rule (1) shall be made available

electronically to each of the suppliers in Part

C of FORM GSTR-2A and FORM-GSTR-4A on

the common portal after the due date of filing

of FORM GSTR-7.

(3) The certificate referred to in sub-section

(3) of section 51 shall be made available

electronically to the deductee on the common

portal in FORM GSTR-7A on the basis of the

return furnished under sub-rule (1).

67. Form and manner of submission of

statement of supplies through an e-commerce

operator.— (1) Every

electronic

commerce

operator required to collect tax at source

under section 52 shall furnish a statement in

FORM GSTR-8 electronically on the common

portal, either directly or from a Facilitation

Centre

notified

the

Commissioner,

containing

details

supplies

effected

through such operator and the amount of tax

collected as required under sub-section (1) of

section 52.

(2) The details furnished by the operator

under sub-rule (1) shall be made available

electronically to each of the suppliers in Part

C of FORM GSTR-2A on the common portal

after the due date of filing of FORM GSTR-8.

68. Notice to non-filers of returns.— A

notice in FORM GSTR-3A shall be issued,

electronically, to a registered person who

fails to furnish return under section 39 or

section 44 or section 45 or section 52.

69. Matching

claim

input

tax

credit.— The following details relating to the

claim of input tax credit on inward supplies

including

imports,

provisionally

allowed

under section 41, shall be matched under

section 42 after the due date for furnishing

the return in FORM GSTR-3—

(a) Goods and Services Tax Identification

Number of the supplier;

(b) Goods and Services Tax Identification

Number of the recipient;

(d) invoice or debit note date; and

(e) tax amount:

Provided that where the time limit for

furnishing FORM GSTR-1 specified under

section 37 and FORM GSTR-2 specified under

section 38 has been extended, the date of

matching relating to claim of input tax credit

shall also be extended accordingly:

Provided further that the Commissioner

may, on the recommendations of the Council,

by order, extend the date of matching relating

to claim of input tax credit to such date as

may be specified therein.

Explanation.— For the purposes of this

rule, it is hereby declared that—

(i) The claim of input tax credit in respect

of invoices and debit notes in FORM GSTR-

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

859

2 that were accepted by the recipient on

the basis of FORM GSTR-2A without

amendment shall be treated as matched if

the corresponding supplier has furnished a

valid return;

(ii) The claim of input tax credit shall be

considered as matched where the amount

of input tax credit claimed is equal to or

less than the output tax paid on such tax

invoice or debit note by the corresponding

supplier.

70. Final acceptance of input tax credit and

communication

thereof.—

(1)

The

final

acceptance of claim of input tax credit in

respect of any tax period, specified in sub-

section (2) of section 42, shall be made

available electronically to the registered

person making such claim in FORM GST

MIS-1 through the common portal.

(2) The claim of input tax credit in respect of

any

tax

period

which

had

been

communicated as mismatched but is found to

be matched after rectification by the supplier

or recipient shall be finally accepted and

made available electronically to the person

making such claim in FORM GST MIS-1

through the common portal.

71. Communication and rectification of

discrepancy in claim of input tax credit and

reversal of claim of input tax credit.— (1) Any

discrepancy in the claim of input tax credit in

respect of any tax period, specified in sub-

section (3) of section 42 and the details of

output tax liable to be added under sub-

section (5) of the said section on account of

continuation of such discrepancy, shall be

made available to the recipient making such

claim electronically in FORM GST MIS-1 and

to the supplier electronically in FORM GST

MIS-2 through the common portal on or

before the last date of the month in which the

matching has been carried out.

(2) A supplier to whom any discrepancy

is made available under sub-rule (1) may

make suitable rectifications in the statement

of outward supplies to be furnished for the

month in which the discrepancy is made

available.

(3) A recipient to whom any discrepancy is

made available under sub-rule (1) may make

suitable rectifications in the statement of

inward supplies to be furnished for the month

in which the discrepancy is made available.

(4) Where the discrepancy is not rectified

under sub-rule (2) or sub-rule (3), an amount

to the extent of discrepancy shall be added to

the output tax liability of the recipient in his

return to be furnished in FORM GSTR-3 for

the month succeeding the month in which the

discrepancy is made available.

Explanation.— For the purposes of this

rule, it is hereby declared that—

(i) Rectification by a supplier means

adding or correcting the details of an

outward supply in his valid return so as to

match the details of corresponding inward

supply declared by the recipient;

(ii) Rectification by the recipient means

deleting or correcting the details of an

inward supply so as to match the details of

corresponding outward supply declared by

the supplier.

72. Claim of input tax credit on the same

invoice more than once.— Duplication of

claims of input tax credit in the details of

inward supplies shall be communicated to

the registered person in FORM GST MIS-1

electronically through the common portal.

73. Matching of claim of reduction in the

output tax liability.— The following details

relating to the claim of reduction in output tax

liability shall be matched under section 43

after the due date for furnishing the return in

FORM GSTR-3, namely:—

(a) Goods and Services Tax Identification

Number of the supplier;

(b) Goods and Services Tax Identification

Number of the recipient;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

860

(d) credit note date; and

(e) tax amount:

Provided that where the time limit for

furnishing FORM GSTR-1 under section 37

and FORM GSTR-2 under section 38 has been

extended, the date of matching of claim of

reduction in the output tax liability shall be

extended accordingly:

Provided further that the Commissioner

may, on the recommendations of the Council,

by order, extend the date of matching relating

to claim of reduction in output tax liability to

such date as may be specified therein.

Explanation.— For the purposes of this rule, it

is hereby declared that—

(i) the claim of reduction in output tax

liability due to issuance of credit notes in

FORM GSTR-1 that were accepted by the

corresponding recipient in FORM GSTR-2

without amendment shall be treated as

matched if the said recipient has furnished

a valid return.

(ii) the claim of reduction in the output

tax liability shall be considered as matched

where the amount of output tax liability

after taking into account the reduction

claimed is equal to or more than the claim

of input tax credit after taking into account

the reduction admitted and discharged on

such credit note by the corresponding

recipient in his valid return.

74. Final acceptance of reduction in output

tax liability and communication thereof.—

(1) The final acceptance of claim of

reduction in output tax liability in respect of

any tax period, specified in sub-section (2) of

section

43,

shall

made

available

electronically to the person making such

claim in FORM GST MIS-1 through the

common portal.

(2) The claim of reduction in output tax

liability in respect of any tax period which

had been communicated as mis-matched but

is found to be matched after rectification by

the supplier or recipient shall be finally

accepted and made available electronically to

the person making such claim in FORM GST

MIS-1 through the common portal.

75. Communication and rectification of

discrepancy in reduction in output tax liability

and reversal of claim of reduction.— (1) Any

discrepancy in claim of reduction in output

tax liability, specified in sub-section (3) of

section 43, and the details of output tax

liability to be added under sub-section (5) of

the said section on account of continuation of

such discrepancy, shall be made available to

the registered person making such claim

electronically in FORM GST MIS- 1 and the

recipient electronically in FORM GST MIS-2

through the common portal on or before the

last date of the month in which the matching

has been carried out.

(2) A supplier to whom any discrepancy is

made available under sub-rule (1) may make

suitable rectifications in the statement of

outward supplies to be furnished for the

month in which the discrepancy is made

available.

(3) A recipient to whom any discrepancy is

made available under sub-rule (1) may make

suitable rectifications in the statement of

inward supplies to be furnished for the month

in which the discrepancy is made available.

(4) Where the discrepancy is not rectified

under sub-rule (2) or sub-rule (3), an amount

to the extent of discrepancy shall be added to

the output tax liability of the supplier and

debited to the electronic liability register and

also shown in his return in FORM GSTR-3 for

the month succeeding the month in which the

discrepancy is made available.

Explanation.— For the purposes of this rule, it

is hereby declared that—

(i) rectification by a supplier means

deleting or correcting the details of an

outward supply in his valid return so as to

match the details of corresponding inward

supply declared by the recipient;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

861

(ii) rectification by the recipient means

adding or correcting the details of an

inward supply so as to match the details of

corresponding outward supply declared by

the supplier.

76. Claim of reduction in output tax

liability more than once.— The duplication of

claims for reduction in output tax liability in

the details of outward supplies shall be

communicated to the registered person in

FORM GST MIS-1 electronically through the

common portal.

77. Refund of interest paid on reclaim of

reversals.— The interest to be refunded

under sub-section (9) of section 42 or sub-

section (9) of section 43 shall be claimed by

the registered person in his return in FORM

GSTR-3 and shall be credited to his electronic

cash ledger in FORM GST PMT-05 and the

amount credited shall be available for

payment of any future liability towards

interest or the taxable person may claim

refund of the amount under section 54.

78. Matching of details furnished by the e-

Commerce operator with the details furnished

by the supplier.— The following details

relating to the supplies made through an e-

Commerce operator, as declared in FORM

GSTR-8,

shall

matched

with

the

corresponding

details

declared

the

supplier in FORM GSTR-1,

(a) State of place of supply; and

(b) net taxable value:

Provided that where the time limit for

furnishing FORM GSTR-1 under section 37

has been extended, the date of matching of

the

above

mentioned

details

shall

extended accordingly:

Provided further that the Commissioner

may, on the recommendations of the Council,

by order, extend the date of matching to such

date as may be specified therein.

79. Communication and rectification of

discrepancy in details furnished by the

e-commerce operator and the supplier.—

(1) Any discrepancy in the details furnished

by the operator and those declared by the

supplier shall be made available to the

supplier electronically in FORM GST MIS-3

and to the e-commerce operator electronically

in FORM GST MIS–4 on the common portal

on or before the last date of the month in

which the matching has been carried out.

(2) A supplier to whom any discrepancy is

made available under sub-rule (1) may make

suitable rectifications in the statement of

outward supplies to be furnished for the

month in which the discrepancy is made

available.

(3) An operator to whom any discrepancy is

made available under sub-rule (1) may make

suitable rectifications in the statement to be

furnished for the month in which the

discrepancy is made available.

(4) Where the discrepancy is not rectified

under sub-rule (2) or sub-rule (3), an amount

to the extent of discrepancy shall be added to

the output tax liability of the supplier in his

return in FORM GSTR-3 for the month

succeeding the month in which the details of

discrepancy are made available and such

addition to the output tax liability and

interest payable thereon shall be made

available to the supplier electronically on the

common portal in FORM GST MIS–3.

80. Annual return.— (1) Every registered

person,

other

than

Input

Service

Distributor, a person paying tax under section

51 or section 52, a casual taxable person and

a non-resident taxable person, shall furnish

an annual return as specified under sub-

section (1) of section 44 electronically in

FORM GSTR-9 through the common portal

either directly or through a Facilitation Centre

notified by the Commissioner:

Provided that a person paying tax under

section 10 shall furnish the annual return in

FORM GSTR-9A.

(2) Every electronic commerce operator

required to collect tax at source under section

52 shall furnish annual statement referred to

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

862

in sub-section (5) of the said section in FORM

GSTR -9B.

(3)

Every

registered

person

whose

aggregate turnover during a financial year

exceeds two crore rupees shall get his

accounts audited as specified under sub-

-section (5) of section 35 and he shall furnish

a copy of audited annual accounts and a

reconciliation statement, duly certified, in

FORM GSTR-9C, electronically through the

common portal either directly or through a

Facilitation

Centre

notified

the

Commissioner.

81. Final

return.—

Every

registered

person required to furnish a final return under

section

45,

shall

furnish

such

return

electronically in FORM GSTR-10 through the

common portal either directly or through a

Facilitation

Centre

notified

the

Commissioner.

82. Details of inward supplies of persons

having Unique Identity Number.— (1) Every

person who has been issued a Unique

Identity Number and claims refund of the

taxes paid on his inward supplies, shall

furnish the details of such supplies of taxable

goods or services or both electronically in

FORM GSTR-11, along with application for

such refund claim, through the common

portal either directly or through a Facilitation

Centre notified by the Commissioner.

(2) Every person who has been issued a

Unique Identity Number for purposes other

than refund of the taxes paid shall furnish the

details of inward supplies of taxable goods or

services or both as may be required by the

proper officer in FORM GSTR-11.

83. Provisions relating to a goods and

services tax practitioner.— (1) An applica-tion

in FORM GST PCT-01 may be made

electronically through the common portal

either directly or through a Facilitation Centre

notified by the Commissioner for enrolment

as goods and services tax practitioner by any

person who,

(i) is a citizen of India;

(ii) is a person of sound mind;

(iii) is not adjudicated as insolvent;

(iv) has not been convicted by a

competent court;

and

satisfies

any

the

following

conditions, namely:—

(a) that he is a retired officer of the

Commercial Tax Department of any State

Government or of the Central Board of

Excise

and

Customs,

Department

Revenue, Government of India, who, during

his service under the Government, had

worked in a post not lower than the rank of

a Group-B Gazetted Officer for a period of

not less than two years; or

(b) that he has enrolled as a sales tax

practitioner or tax return preparer under

the existing law for a period of not less

than five years;

(i) a graduate or postgraduate degree

or its equivalent examination having a

degree in Commerce, Law, Banking

including Higher Auditing, or Business

Administration or Business Management

from any Indian University established

by any law for the time being in force; or

(ii) a degree examination of any

Foreign University recognised by any

Indian University as equivalent to the

degree examination mentioned in sub-

-clause (i); or

(iii) any other examination notified by

the Government, on the recommendation

of the Council, for this purpose; or

(iv) has passed any of the following

examinations, namely:—

(a) final examination of the Institute of

Chartered Accountants of India; or

(b) final examination of the Institute of

Cost Accountants of India;

Company Secretaries of India.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

863

(2) On receipt of the application referred to

in sub-rule (1), the officer authorised in this

behalf shall, after making such enquiry as he

considers

necessary,

either

enrol

the

applicant as a goods and services tax

practitioner and issue a certificate to that

effect in FORM GST PCT-02 or reject his

application where it is found that the

applicant is not qualified to be enrolled as a

goods and services tax practitioner.

(3) The enrolment made under sub-rule (2)

shall be valid until it is cancelled:

Provided that no person enrolled as a

goods and services tax practitioner shall be

eligible to remain enrolled unless he passes

such examination conducted at such periods

and by such authority as may be notified by

the Commissioner on the recommendations of

the Council:

Provided further that no person to whom

the provisions of clause (b) of sub-section (1)

apply shall be eligible to remain enrolled

unless he passes the said examination within

a period of one year from the appointed date.

(4)

any

goods

and

services

tax

practitioner is found guilty of misconduct in

connection with any proceedings under the

Act, the authorised officer may, after giving

him a notice to show cause in FORM GST

PCT-03 for such misconduct and after giving

him a reasonable opportunity of being heard,

by order in FORM GST PCT -04 direct that he

shall henceforth be disqualified under section

48 to function as a goods and services tax

practitioner.

(5) Any person against whom an order

under sub-rule (4) is made may, within thirty

days from the date of issue of such order,

appeal to the Commissioner against such

order.

(6) Any registered person may, at his

option, authorise a goods and services tax

practitioner on the common portal in FORM

GST PCT-05 or, at any time, withdraw such

authorisation in FORM GST PCT-05 and the

goods and services tax practitioner so

authorised shall be allowed to undertake

such

tasks

indicated

the

said

authorisation

during

the

period

authorisation.

(7) Where a statement required to be

furnished by a registered person has been

furnished by the goods and services tax

practitioner authorised by him, a confirmation

shall be sought from the registered person

over email or SMS and the statement

furnished by the goods and services tax

practitioner shall be made available to the

registered person on the common portal:

Provided that where the registered person

fails

respond

the

request

for

confirmation till the last date of furnishing of

such statement, it shall be deemed that he

has confirmed the statement furnished by the

goods and services tax practitioner.

(8) A goods and services tax practitioner

can undertake any or all of the following

activities on behalf of a registered person, if

so authorised by him to—

(a) furnish the details of outward and

inward supplies;

(b) furnish monthly, quarterly, annual or

final return;

electronic cash ledger;

(d) file a claim for refund; and

(e) file an application for amendment or

cancellation of registration:

Provided

that

where

any

application

relating to a claim for refund or an application

for amendment or cancellation of registration

has been submitted by the goods and

services tax practitioner authorised by the

registered person, a confirmation shall be

sought from the registered person and the

application submitted by the said practitioner

shall be made available to the registered

person on the common portal and such

application shall not be proceeded with

further until the registered person gives his

consent to the same.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

864

(9) Any registered person opting to furnish

his return through a goods and services tax

practitioner shall—

(a) give his consent in FORM GST PCT-

any

goods

and

services

tax

practitioner to prepare and furnish his

return; and

(b) before confirming submission of any

statement prepared by the goods and

services tax practitioner, ensure that the

facts mentioned in the return are true and

correct.

(10)

The

goods

and

services

tax

practitioner shall—

(a) prepare the statements with due

diligence; and

(b) affix his digital signature on the

statements

prepared

him

electronically verify using his credentials.

(11) A goods and services tax practitioner

enrolled in any other State or Union territory

shall be treated as enrolled in the State or

Union territory for the purposes specified in

sub-rule (8).

84. Conditions

for

purposes

appearance.— (1) No person shall be eligible

to attend before any authority as a goods and

services tax practitioner in connection with

any proceedings under the Act on behalf of

any registered or un-registered person unless

he has been enrolled under rule 83.

(2) A goods and services tax practitioner

attending on behalf of a registered or an un-

registered person in any proceedings under

the Act before any authority shall produce

before such authority, if required, a copy of

the authorisation given by such person in

FORM GST PCT-05.

Chapter IX

Payment of Tax

85. Electronic Liability Register.— (1) The

electronic liability register specified under

sub-section (7) of section 49 shall be

maintained in FORM GST PMT-01 for each

person liable to pay tax, interest, penalty, late

fee or any other amount on the common portal

and all amounts payable by him shall be

debited to the said register.

(2) The electronic liability register of the

person shall be debited by—

(a) the amount payable towards tax,

interest, late fee or any other amount

payable as per the return furnished by the

said person;

(b) the amount of tax, interest, penalty or

any other amount payable as determined

by a proper officer in pursuance of any

proceedings

under

the

Act

ascertained by the said person;

payable as a result of mismatch under

section 42 or section 43 or section 50; or

(d) any amount of interest that may

accrue from time to time.

(3) Subject to the provisions of section 49,

payment of every liability by a registered

person as per his return shall be made by

debiting

the

electronic

credit

ledger

maintained as per rule 86 or the electronic

cash ledger maintained as per rule 87 and the

electronic liability register shall be credited

accordingly.

(4) The amount deducted under section 51,

or the amount collected under section 52, or

the amount payable on reverse charge basis,

or the amount payable under section 10, any

amount payable towards interest, penalty, fee

or any other amount under the Act shall be

paid by debiting the electronic cash ledger

maintained as per rule 87 and the electronic

liability register shall be credited accordingly.

(5) Any amount of demand debited in the

electronic

liability

shall

stand

reduced to the extent of relief given by the

appellate authority or Appellate Tribunal or

court and the electronic tax liability register

shall be credited accordingly.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

865

(6) The amount of penalty imposed or liable

to be imposed shall stand reduced partly or

fully, as the case may be, if the taxable

person makes the payment of tax, interest

and penalty specified in the show cause

notice or demand order and the electronic

liability register shall be credited accordingly.

(7) A registered person shall, upon noticing

any discrepancy in his electronic liability

ledger, communicate the same to the officer

exercising jurisdiction in the matter, through

the common portal in FORM GST PMT-04.

86. Electronic Credit Ledger.— (1) The

electronic credit ledger shall be maintained in

FORM GST PMT-02 for each registered

person eligible for input tax credit under the

Act on the common portal and every claim of

input tax credit under the Act shall be

credited to the said ledger.

(2) The electronic credit ledger shall be

debited to the extent of discharge of any

liability in accordance with the provisions of

section 49.

(3) Where a registered person has claimed

refund of any unutilized amount from the

electronic credit ledger in accordance with

the provisions of section 54, the amount to

the extent of the claim shall be debited in the

said ledger.

(4) If the refund so filed is rejected, either

fully or partly, the amount debited under sub-

rule (3), to the extent of rejection, shall be re-

credited to the electronic credit ledger by the

proper officer by an order made in FORM GST

PMT-03.

(5) Save as provided in the provisions of

this Chapter, no entry shall be made directly

in the electronic credit ledger under any

circumstance.

(6) A registered person shall, upon noticing

any discrepancy in his electronic credit

ledger, communicate the same to the officer

exercising jurisdiction in the matter, through

the common portal in FORM GST PMT-04.

Explanation.— For the purposes of this

rule, it is hereby clarified that a refund shall

be deemed to be rejected, if the appeal is

finally rejected or if the claimant gives an

undertaking to the proper officer that he shall

not file an appeal.

87. Electronic Cash Ledger.— (1) The

electronic cash ledger under sub-section (1)

of section 49 shall be maintained in FORM

GST PMT-05 for each person, liable to pay

tax, interest, penalty, late fee or any other

amount, on the common portal for crediting

the amount deposited and debiting the

payment therefrom towards tax, interest,

penalty, fee or any other amount.

(2) Any person, or a person on his behalf,

shall generate a challan in FORM GST

PMT-06 on the common portal and enter the

details of the amount to be deposited by him

towards tax, interest, penalty, fees or any

other amount.

(3) The deposit under sub-rule (2) shall be

made through any of the following modes,

namely:—

(i) Internet Banking through authorised

banks;

(ii) Credit card or Debit card through the

authorised bank;

(iii) National Electronic Fund Transfer or

Real Time Gross Settlement from any bank;

(iv) Over the Counter payment through

authorised banks for deposits up to ten

thousand rupees per challan per tax period,

by cash, cheque or demand draft:

Provided that the restriction for deposit up

to ten thousand rupees per challan in case of

an Over the Counter payment shall not apply

to deposit to be made by—

(a) Government Departments or any

other deposit to be made by persons as

may be notified by the Commissioner in

this behalf;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

866

(b) Proper officer or any other officer

authorised to recover outstanding dues

from any person, whether registered or not,

including

recovery

made

through

attachment

sale

movable

immovable properties;

authorised for the amounts collected by

way of cash, cheque or demand draft

during any investigation or enforcement

activity or any ad hoc deposit:

Provided further that the challan in FORM

GST PMT-06 generated at the common portal

shall be valid for a period of fifteen days.

Explanation.— For the purposes of this

sub-rule, it is hereby clarified that for making

payment of any amount indicated in the

challan, the commission, if any, payable in

respect of such payment shall be borne by the

person making such payment.

(4) Any payment required to be made by a

person who is not registered under the Act,

shall be made on the basis of a temporary

identification number generated through the

common portal.

(5) Where the payment is made by way of

National Electronic Fund Transfer or Real

Time Gross Settlement mode from any bank,

the mandate form shall be generated along

with the challan on the common portal and

the same shall be submitted to the bank from

where the payment is to be made:

Provided that the mandate form shall be

valid for a period of fifteen days from the date

of generation of challan.

(6) On successful credit of the amount to

the concerned government account main-

tained in the authorised bank, a Challan

Identification Number shall be generated by

the collecting bank and the same shall be

indicated in the challan.

(7) On receipt of the Challan Identification

Number from the collecting bank, the said

amount shall be credited to the electronic

cash ledger of the person on whose behalf the

deposit has been made and the common

portal shall make available a receipt to this

effect.

(8) Where the bank account of the person

concerned, or the person making the deposit

on his behalf, is debited but no Challan

Identification

Number

generated

generated but not communicated to the

common

portal,

the

said

person

may

represent electronically in FORM GST PMT-

07 through the common portal to the bank or

electronic

gateway

through

which

the

deposit was initiated.

(9) Any amount deducted under section 51

or collected under section 52 and claimed in

FORM GSTR-2 by the registered taxable

person from whom the said amount was

deducted or, as the case may be, collected

shall be credited to his electronic cash ledger

in accordance with the provisions of rule 87.

(10) Where a person has claimed refund of

any amount from the electronic cash ledger,

the said amount shall be debited to the

electronic cash ledger.

(11) If the refund so claimed is rejected,

either fully or partly, the amount debited

under sub-rule (10), to the extent of rejection,

shall be credited to the electronic cash ledger

by the proper officer by an order made in

FORM GST PMT-03.

(12) A registered person shall, upon

noticing any discrepancy in his electronic

cash ledger, communicate the same to the

officer exercising jurisdiction in the matter,

through the common portal in FORM GST

PMT-04.

Explanation 1.– The refund shall be

deemed to be rejected if the appeal is finally

rejected.

Explanation 2.– For the purposes of this

rule, it is hereby clarified that a refund shall

be deemed to be rejected, if the appeal is

finally rejected or if the claimant gives an

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

867

undertaking to the proper officer that he shall

not file an appeal.

88. Identification number for each tran-

saction.— (1) A unique identification number

shall be generated at the common portal for

each debit or credit to the electronic cash or

credit ledger, as the case may be.

(2)

The

unique

identification

number

relating to discharge of any liability shall be

indicated in the corresponding entry in the

electronic liability register.

(3) A unique identification number shall be

generated at the common portal for each

credit in the electronic liability register for

reasons other than those covered under sub-

rule (2).

Chapter X

Refund

89. Application for refund of tax, interest,

penalty, fees or any other amount.— (1)Any

person, except the persons covered under

notification issued under section 55, claiming

refund of any tax, interest, penalty, fees or

any other amount paid by him, other than

refund of integrated tax paid on goods

exported out of India, may file an application

electronically in FORM GST RFD-01 through

the common portal, either directly or through

Facilitation

Centre

notified

the

Commissioner:

Provided that any claim for refund relating

to balance in the electronic cash ledger in

accordance with the provisions of sub-section

(6) of section 49 may be made through the

return furnished for the relevant tax period in

FORM GSTR-3 or FORM GSTR-4 or FORM

GSTR-7 as the case may be:

Provided further that in respect of supplies

to a Special Economic Zone unit or a Special

Economic Zone developer, the application for

refund shall be filed by the—

(a) supplier of goods after such goods

have been admitted in full in the Special

Economic Zone for authorised operations,

as endorsed by the specified officer of the

Zone;

(b) supplier of services along with

such evidence regarding receipt of

services for authorised operations as

endorsed by the specified officer of the

Zone:

Provided also that in respect of supplies

regarded as deemed exports, the application

shall be filed by the recipient of deemed

export supplies:

Provided also that refund of any amount,

after adjusting the tax payable by the

applicant out of the advance tax deposited by

him under section 27 at the time of

registration, shall be claimed in the last

return required to be furnished by him.

(2) The application under sub-rule (1)

shall be accompanied by any of the following

documentary evidences in Annexure 1 in

Form GST RFD-01, as applicable, to establish

that a refund is due to the applicant, namely:-

(a) the reference number of the order and

a copy of the order passed by the proper

officer

appellate

authority

Appellate Tribunal or court resulting in

such refund or reference number of the

payment of the amount specified in sub-

-section (6) of section 107 and sub-section

(8) of section 112 claimed as refund;

(b) a statement containing the number

and date of shipping bills or bills of export

and the number and the date of the

relevant export invoices, in a case where

the refund is on account of export of goods;

and date of invoices and the relevant Bank

Realisation Certificates or Foreign Inward

Remittance Certificates, as the case may

be, in a case where the refund is on

account of the export of services;

(d) a statement containing the number

and date of invoices as provided in rule 46

along with the evidence regarding the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

868

endorsement specified in the second

proviso to sub-rule (1) in the case of the

supply of goods made to a Special

Economic Zone unit or a Special Economic

Zone developer;

(e) a statement containing the number

and

date

invoices,

the

evidence

regarding the endorsement specified in the

second proviso to sub-rule (1) and the

details of payment, along with the proof

thereof, made by the recipient to the

supplier

for

authorised operations as

defined under the Special Economic Zone

Act, 2005, in a case where the refund is on

account of supply of services made to a

Special Economic Zone unit or a Special

Economic Zone developer;

(f) a declaration to the effect that the

Special Economic Zone unit or the Special

Economic Zone developer has not availed

the input tax credit of the tax paid by the

supplier of goods or services or both, in a

case where the refund is on account of

supply of goods or services made to a

Special Economic Zone unit or a Special

Economic Zone developer;

(g) a statement containing the number

and date of invoices along with such other

evidence as may be notified in this behalf,

in a case where the refund is on account of

deemed exports;

(h) a statement containing the number

and the date of the invoices received and

issued during a tax period in a case where

the claim pertains to refund of any

unutilised input tax credit under sub-

section (3) of section 54 where the credit

has accumulated on account of the rate of

tax on the inputs being higher than the rate

of tax on output supplies, other than nil-

rated or fully exempt supplies;

(i) the reference number of the final

assessment order and a copy of the said

order in a case where the refund arises on

account of the finalisation of provisional

assessment;

(j) a statement showing the details of

transactions

considered

intra-State

supply but which is subsequently held to

be inter-State supply;

(k) a statement showing the details of

the amount of claim on account of excess

payment of tax;

(l) a declaration to the effect that the

incidence of tax, interest or any other

amount claimed as refund has not been

passed on to any other person, in a case

where the amount of refund claimed does

not exceed two lakh rupees:

Provided that a declaration is not

required to be furnished in respect of the

cases covered under clause (a) or clause (b)

or clause (c) or clause (d) or clause (f) of

sub-section (8) of section 54;

(m) a Certificate in Annexure 2 of FORM

GST

RFD-01

issued

chartered

accountant or a cost accountant to the

effect that the incidence of tax, interest or

any other amount claimed as refund has

not been passed on to any other person, in

a case where the amount of refund claimed

exceeds two lakh rupees:

Provided that a certificate is not required to

be furnished in respect of cases covered

under clause (a) or clause (b) or clause (c) or

clause (d) or clause (f) of sub-section (8) of

section 54;

Explanation.— For the purposes of this

rule—

(i) in case of refunds referred to in

clause (c) of sub-section (8) of section 54,

the expression “invoice” means invoice

conforming to the provisions contained

in section 31;

(ii) where the amount of tax has been

recovered from the recipient, it shall be

deemed that the incidence of tax has

been

passed

the

ultimate

consumer.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

869

(3) Where the application relates to refund

of input tax credit, the electronic credit ledger

shall be debited by the applicant by an

amount equal to the refund so claimed.

(4) In the case of zero-rated supply of goods

or services or both without payment of tax

under bond or letter of undertaking in

accordance with the provisions of sub-section

(3) of section 16 of the Integrated Goods and

Services Tax Act, 2017 (13 of 2017), refund of

input tax credit shall be granted as per the

following formula—

Refund Amount = (Turnover of zero-rated

supply of goods +

Turnover of zero-rated

supply of services) x Net

ITC ÷Adjusted Total

Turnover

Where,—

(A)

"Refund

amount"

means

the

maximum refund that is admissible;

(B) "Net ITC" means input tax credit

availed on inputs and input services during

the relevant period;

goods" means the value of zero-rated

supply of goods made during the relevant

period without payment of tax under bond

or letter of undertaking;

(D) "Turnover of zero-rated supply of

services" means the value of zero-rated

supply of services made without payment

of tax under bond or letter of undertaking,

calculated

the

following

manner,

namely:—

Zero-rated supply of services is the

aggregate of the payments received during

the relevant period for zero-rated supply of

services and zero-rated supply of services

where supply has been completed for

which payment had been received in

advance in any period prior to the relevant

period reduced by advances received for

zero-rated supply of services for which the

supply of services has not been completed

during the relevant period;

(E) "Adjusted Total turnover" means the

turnover in a State or a Union territory, as

defined under sub-section (112) of section

2, excluding the value of exempt supplies

other than zero-rated supplies, during the

relevant period;

(F) “Relevant period” means the period

for which the claim has been filed.

(5) In the case of refund on account of

inverted duty structure, refund of input tax

credit shall be granted as per the following

formula—

Maximum Refund Amount = {(Turnover of

inverted rated supply of

goods) x Net ITC ÷

Adjusted Total Turnover} -

tax payable on such

inverted rated supply of

goods

Explanation.— For the purposes of this sub

rule,

the

expressions

“Net

ITC”

and

“Adjusted Total turnover” shall have the

same meanings as assigned to them in sub-

rule (4).

90. Acknowledgement.— (1) Where the

application relates to a claim for refund from

the

electronic

cash

ledger,

acknowledgement in FORM GST RFD-02

shall be made available to the applicant

through the common portal electronically,

clearly indicating the date of filing of the

claim for refund and the time period specified

in sub-section (7) of section 54 shall be

counted from such date of filing.

(2) The application for refund, other than

claim for refund from electronic cash ledger,

shall be forwarded to the proper officer who

shall, within a period of fifteen days of filing

the

said

application,

scrutinize

the

application for its completeness and where

the application is found to be complete in

terms of sub-rule (2), (3) and (4) of rule 89, an

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

870

acknowledgement in FORM GST RFD-02

shall be made available to the applicant

through the common portal electronically,

clearly indicating the date of filing of the

claim for refund and the time period specified

in sub-section (7) of section 54 shall be

counted from such date of filing.

(3) Where any deficiencies are noticed, the

proper

officer

shall

communicate

the

deficiencies to the applicant in FORM GST

RFD-03

through

the

common

portal

electronically, requiring him to file a fresh

refund application after rectification of such

deficiencies.

(4) Where deficiencies have been commu-

nicated in FORM GST RFD-03 under the Goa

Goods and Service Tax Rules, 2017, the same

shall

also

deemed

have

been

communicated under this rule along with the

deficiencies communicated under sub-rule

(3).

91. Grant of provisional refund.— (1) The

provisional refund in accordance with the

provisions of sub-section (6) of section 54

shall be granted subject to the condition that

the person claiming refund has, during any

period of five years immediately preceding

the tax period to which the claim for refund

relates, not been prosecuted for any offence

under the Act or under an existing law where

the amount of tax evaded exceeds two

hundred and fifty lakh rupees.

(2) The proper officer, after scrutiny of the

claim and the evidence submitted in support

thereof and on being prima facie satisfied that

the amount claimed as refund under sub-rule

(1) is due to the applicant in accordance with

the provisions of sub-section (6) of section 54,

shall make an order in FORM GST RFD-04,

sanctioning the amount of refund due to the

said applicant on a provisional basis within a

period not exceeding seven days from the

date of the acknowledgement under sub-rule

(1) or sub-rule (2) of rule 90.

(3) The proper officer shall issue a payment

advice in FORM GST RFD-05 for the amount

sanctioned under sub-rule (2) and the same

shall be electronically credited to any of the

bank accounts of the applicant mentioned in

his registration particulars and as specified in

the application for refund.

92. Order sanctioning refund.— (1) Where,

upon examination of the application, the

proper officer is satisfied that a refund under

sub-section (5) of section 54 is due and

payable to the applicant, he shall make an

order in FORM GST RFD-06 sanctioning the

amount of refund to which the applicant is

entitled, mentioning therein the amount, if

any, refunded to him on a provisional basis

under sub-section (6) of section 54, amount

adjusted against any outstanding demand

under the Act or under any existing law and

the balance amount refundable:

Provided that in cases where the amount of

refund is completely adjusted against any

outstanding demand under the Act or under

any existing law, an order giving details of

the adjustment shall be issued in Part A of

FORM GST RFD-07.

(2) Where the proper officer or the

Commissioner is of the opinion that the

amount of refund is liable to be withheld

under the provisions of sub-section (10) or, as

the case may be, sub-section (11) of section

54, he shall pass an order in Part B of FORM

GST RFD-07 informing him the reasons for

withholding of such refund.

(3) Where the proper officer is satisfied, for

reasons to be recorded in writing, that the

whole or any part of the amount claimed as

refund is not admissible or is not payable to

the applicant, he shall issue a notice in FORM

GST RFD-08 to the applicant, requiring him

to furnish a reply in FORM GST RFD-09

within a period of fifteen days of the receipt of

such notice and after considering the reply,

make an order in FORM GST RFD-06

sanctioning the amount of refund in whole or

part, or rejecting the said refund claim and

the said order shall be made available to the

applicant electronically and the provisions of

sub-rule (1) shall, mutatis mutandis, apply to

the extent refund is allowed:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

871

Provided that no application for refund

shall be rejected without giving the applicant

an opportunity of being heard.

(4) Where the proper officer is satisfied that

the amount refundable under sub-rule (1) or

sub-rule (2) is payable to the applicant under

sub-section (8) of section 54, he shall make an

order in FORM GST RFD-06 and issue a

payment advice in FORM GST RFD-05 for the

amount of refund and the same shall be

electronically credited to any of the bank

accounts of the applicant mentioned in his

registration particulars and as specified in

the application for refund.

(5) Where the proper officer is satisfied that

the amount refundable under sub-rule (1) or

sub-rule (2) is not payable to the applicant

under sub-section (8) of section 54, he shall

make an order in FORM GST RFD-06 and

issue an advice in FORM GST RFD-05, for the

amount of refund to be credited to the

Consumer Welfare Fund.

93. Credit of the amount of rejected refund

claim.— (1) Where any deficiencies have been

communicated under sub-rule (3) of rule 90,

the amount debited under sub-rule (3) of rule

89 shall be re-credited to the electronic credit

ledger.

(2) Where any amount claimed as refund is

rejected under rule 92, either fully or partly,

the amount debited, to the extent of rejection,

shall be re-credited to the electronic credit

ledger by an order made in FORM GST PMT-

03.

Explanation.– For the purposes of this rule,

a refund shall be deemed to be rejected, if the

appeal is finally rejected or if the claimant

gives an undertaking in writing to the proper

officer that he shall not file an appeal.

94. Order sanctioning interest on delayed

refunds.— Where any interest is due and

payable to the applicant under section 56, the

proper officer shall make an order along with

a payment advice in FORM GST RFD-05,

specifying therein the amount of refund

which is delayed, the period of delay for

which interest is payable and the amount of

interest payable, and such amount of interest

shall be electronically credited to any of the

bank accounts of the applicant mentioned in

his registration particulars and as specified in

the application for refund.

95. Refund of tax to certain persons.— (1)

Any person eligible to claim refund of tax

paid by him on his inward supplies as per

notification issued section 55 shall apply for

refund in FORM GST RFD-10 once in every

quarter, electronically on the common portal,

either directly or through a Facilitation Centre

notified by the Commissioner, along with a

statement of the inward supplies of goods or

services or both in FORM GSTR-11, prepared

on the basis of the statement of the outward

supplies furnished by the corresponding

suppliers in FORM GSTR-1.

(2) An acknowledgement for the receipt of

the application for refund shall be issued in

FORM GST RFD-02.

(3) The refund of tax paid by the applicant

shall be available if—

(a) the inward supplies of goods or

services or both were received from a

registered person against a tax invoice and

the price of the supply covered under a

single tax invoice exceeds five thousand

rupees, excluding tax paid, if any;

(b) name and Goods and Services Tax

Identification Number or Unique Identity

Number of the applicant is mentioned in

the tax invoice; and

as may be specified in the notification are

satisfied.

(4) The provisions of rule 92 shall, mutatis

mutandis, apply for the sanction and payment

of refund under this rule.

(5) Where an express provision in a treaty

or other international agreement, to which

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

872

the President or the Government of India is a

party, is inconsistent with the provisions of

this Chapter, such treaty or international

agreement shall prevail.

96. Refund of integrated tax paid on goods

exported out of India.— (1) The shipping bill

filed by an exporter shall be deemed to be an

application for refund of integrated tax paid

on the goods exported out of India and such

application shall be deemed to have been

filed only when:-

(a)

the

person

charge

the

conveyance carrying the export goods duly

files an export manifest or an export report

covering the number and the date of

shipping bills or bills of export; and

(b) the applicant has furnished a valid

return in FORM GSTR-3;

(2) The details of the relevant export

invoices contained in FORM GSTR-1 shall

transmitted

electronically

the

common portal to the system designated

by the Customs and the said system shall

electronically transmit to the common

portal, a confirmation that the goods

covered by the said invoices have been

exported out of India.

(3) Upon the receipt of the information

regarding the furnishing of a valid return in

FORM GSTR-3 from the common portal, the

system designated by the Customs shall

process the claim for refund and an amount

equal to the integrated tax paid in respect of

each shipping bill or bill of export shall be

electronically credited to the bank account of

the applicant mentioned in his registration

particulars and as intimated to the Customs

authorities.

(4) The claim for refund shall be withheld

where,—

(a) a request has been received from the

jurisdictional Commissioner of central tax,

State tax or Union territory tax to withhold

the payment of refund due to the person

claiming refund in accordance with the

provisions of sub-section (10) or sub-section

(11) of section 54; or

(b)

the

proper

officer

Customs

determines that the goods were exported in

violation of the provisions of the Customs Act,

1962.

(5) Where refund is withheld in accordance

with the provisions of clause (a) of sub-rule

(4), the proper officer of integrated tax at the

Customs station shall intimate the applicant

and the jurisdictional Commissioner of central

tax, State tax or Union territory tax, as the

case may be, and a copy of such intimation

shall be transmitted to the common portal.

(6) Upon transmission of the intimation

under sub-rule (5), the proper officer of central

tax or State tax or Union territory tax, as the

case may be, shall pass an order in Part B of

FORM GST RFD-07.

(7) Where the applicant becomes entitled

to refund of the amount withheld under

clause (a) of sub-rule (4), the concerned

jurisdictional officer of central tax, State tax or

Union territory tax, as the case may be, shall

proceed to refund the amount after passing

an order in FORM GST RFD-06.

(8) The Central Government may pay

refund

the

integrated

tax

the

Government of Bhutan on the exports to

Bhutan for such class of goods as may be

notified in this behalf and where such refund

is paid to the Government of Bhutan, the

exporter shall not be paid any refund of the

integrated tax.

97. Consumer Welfare Fund.— (1) All

credits to the Consumer Welfare Fund shall

be made under sub-rule (5) of rule 92.

(2) Any amount, having been credited to

the Fund, ordered or directed as payable to

any claimant by orders of the proper officer,

appellate authority or Appellate Tribunal or

court, shall be paid from the Fund.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

873

(3) Any utilisation of amount from the

Consumer Welfare Fund under sub-section (1)

of section 58 shall be made by debiting the

Consumer

Welfare

Fund

account

and

crediting the account to which the amount is

transferred for utilisation.

(4) The Government shall, by an order,

constitute a Standing Committee with a

Chairman,

Vice-Chairman,

Member

Secretary and such other Members as it may

deem fit and the Committee shall make

recommendations for proper utilisation of the

money credited to the Consumer Welfare

Fund for welfare of the consumers.

(5) The Committee shall meet as and when

necessary, but not less than once in three

months.

(6) Any agency or organisation engaged in

consumer welfare activities for a period of

three years registered under the provisions of

the Companies Act, 2013 (18 of 2013) or under

any other law for the time being in force,

including village or mandal or samiti level co-

operatives of consumers especially Women,

Scheduled Castes and Scheduled Tribes, or

any industry as defined in the Industrial

Disputes Act, 1947 (14 of 1947) recommended

by the Bureau of Indian Standards to be

engaged for a period of five years in viable

and useful research activity which has made,

or is likely to make, significant contribution in

formulation of standard mark of the products

mass

consumption,

the

Central

Government or the State Government may

make an application for a grant from the

Consumer Welfare Fund:

Provided that a consumer may make

application

for

reimbursement

legal

expenses incurred by him as a complainant in

consumer

dispute,

after

its

final

adjudication.

(7) All applications for grant from the

Consumer Welfare Fund shall be made by the

applicant

Member

Secretary,

but

the

Committee shall not consider an application,

unless it has been inquired into in material

details and recommended for consideration

accordingly, by the Member Secretary.

(8) The Committee shall have powers—

a. to require any applicant to produce

before it, or before a duly authorised

Officer of the Government such books,

accounts, documents, instruments, or

commodities in custody and control of

the applicant, as may be necessary for

proper evaluation of the application;

b. to require any applicant to allow entry

and inspection of any premises, from which

activities claimed to be for the welfare of

consumers are stated to be carried on, to a

duly authorised officer of the Central

Government or, as the case may be, State

Government;

c. to get the accounts of the applicants

audited, for ensuring proper utilisation of

the grant;

d. to require any applicant, in case of any

default,

suppression

material

information on his part, to refund in lump-

sum,

the

sanctioned

grant

the

Committee,

and

subject

prosecution under the Act;

e. to recover any sum due from any

applicant

accordance

with

the

provisions of the Act;

f. to require any applicant, or class of

applicants to submit a periodical report,

indicating proper utilisation of the grant;

g. to reject an application placed before

it on account of factual inconsistency, or

inaccuracy in material particulars;

h. to recommend minimum financial

assistance, by way of grant to an applicant,

having regard to his financial status, and

importance and utility of nature of activity

under pursuit, after ensuring that the

financial assistance provided shall not be

misutilised;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

874

i. to identify beneficial and safe sectors,

where

investments

out

Consumer

Welfare Fund may be made and make

recommendations, accordingly;

j. to relax the conditions required for the

period of engagement in consumer welfare

activities of an applicant;

make

guidelines

for

the

management, administration and audit of

the Consumer Welfare Fund.

9. The Central Consumer Protection Council

and the Bureau of Indian Standards shall

recommend to the Goods and Services Tax

Council, the broad guidelines for considering

the projects or proposals for the purpose of

incurring expenditure from the Consumer

Welfare Fund.

Chapter XI

Assessment and Audit

98. Provisional Assessment.— (1) Every

registered person requesting for payment of

tax on a provisional basis in accordance with

the provisions of sub-section (1) of section 60

shall furnish an application along with the

documents

support

his

request,

electronically in FORM GST ASMT-01 on the

common portal, either directly or through a

Facilitation

Centre

notified

the

Commissioner.

(2) The proper officer may, on receipt of the

application under sub-rule (1), issue a notice

in FORM GST ASMT-02 requiring the

registered

person

furnish

additional

information or documents in support of his

request and the applicant shall file a reply to

the notice in FORM GST ASMT – 03, and may

appear in person before the said officer if he

so desires.

(3) The proper officer shall issue an order in

FORM GST ASMT-04 allowing the payment

of tax on a provisional basis indicating the

value or the rate or both on the basis of which

the assessment is to be allowed on a

provisional basis and the amount for which

the bond is to be executed and security to be

furnished not exceeding twenty five per cent.

of the amount covered under the bond.

(4) The registered person shall execute a

bond in accordance with the provisions of

sub-section (2) of section 60 in FORM GST

ASMT-05 along with a security in the form of

bank

guarantee

for

amount

determined under sub-rule (3):

Provided that a bond furnished to the

proper officer under the Central Goods and

Services Tax Act or Integrated Goods and

Services Tax Act shall be deemed to be a

bond furnished under the provisions of the

Act and the rules made thereunder.

Explanation.— For the purposes of this

rule, the expression “amount” shall include

the amount of integrated tax, central tax,

State tax or Union territory tax and cess

payable in respect of the transaction.

(5) The proper officer shall issue a notice in

FORM GST ASMT-06, calling for information

and records required for finalization of

assessment under sub-section (3) of section

60 and shall issue a final assessment order,

specifying the amount payable by the

registered person or the amount refundable, if

any, in FORM GST ASMT-07.

(6) The applicant may file an application in

FORM GST ASMT- 08 for the release of the

security furnished under sub-rule (4) after

issue of the order under sub-rule (5).

(7) The proper officer shall release the

security furnished under sub-rule (4), after

ensuring that the applicant has paid the

amount specified in sub-rule (5) and issue an

order in FORM GST ASMT–09 within a period

of seven working days from the date of the

receipt of the application under sub-rule (6).

99. Scrutiny of returns.— (1) Where any

return furnished by a registered person is

selected for scrutiny, the proper officer shall

scrutinize the same in accordance with the

provisions of section 61 with reference to the

information available with him, and in case of

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

875

any discrepancy, he shall issue a notice to the

said

person

FORM

GST

ASMT-10,

informing him of such discrepancy and

seeking his explanation thereto within such

time, not exceeding thirty days from the date

of service of the notice or such further period

as may be permitted by him and also, where

possible, quantifying the amount of tax,

interest and any other amount payable in

relation to such discrepancy.

(2) The registered person may accept the

discrepancy mentioned in the notice issued

under sub-rule (1), and pay the tax, interest

and any other amount arising from such

discrepancy and inform the same or furnish

an explanation for the discrepancy in FORM

GST ASMT-11 to the proper officer.

(3) Where the explanation furnished by the

registered

person

the

information

submitted under sub-rule (2) is found to be

acceptable, the proper officer shall inform him

accordingly in FORM GST ASMT-12.

100. Assessment in certain cases.— (1) The

order of assessment made under sub-section

(1) of section 62 shall be issued in FORM GST

ASMT-13.

(2) The proper officer shall issue a notice to

a taxable person in accordance with the

provisions of section 63 in FORM GST ASMT-

14 containing the grounds on which the

assessment is proposed to be made on best

judgment basis and after allowing a time of

fifteen days to such person to furnish his

reply, if any, pass an order in FORM GST

ASMT-15.

(3) The order of summary assessment

under sub-section (1) of section 64 shall be

issued in FORM GST ASMT-16.

(4) The person referred to in sub-section (2)

of section 64 may file an application for

withdrawal of the summary assessment order

in FORM GST ASMT–17.

(5) The order of withdrawal or, as the case

may be, rejection of the application under

sub-section (2) of section 64 shall be issued in

FORM GST ASMT-18.

101. Audit.— (1) The period of audit to be

conducted under sub-section (1) of section 65

shall be a financial year or multiples thereof.

(2) Where it is decided to undertake the

audit of a registered person in accordance

with the provisions of section 65, the proper

officer shall issue a notice in FORM GST

ADT-01 in accordance with the provisions of

sub-section (3) of the said section.

(3) The proper officer authorised to conduct

audit of the records and the books of account

of the registered person shall, with the

assistance of the team of officers and officials

accompanying him, verify the documents on

the basis of which the books of account are

maintained and the returns and statements

furnished under the provisions of the Act and

the rules made thereunder, the correctness of

the turnover, exemptions and deductions

claimed, the rate of tax applied in respect of

the supply of goods or services or both, the

input tax credit availed and utilised, refund

claimed, and other relevant issues and record

the observations in his audit notes.

(4) The proper officer may inform the

registered

person

the

discrepancies

noticed, if any, as observed in the audit and

the said person may file his reply and the

proper officer shall finalise the findings of the

audit after due consideration of the reply

furnished.

(5) On conclusion of the audit, the proper

officer shall inform the findings of audit to the

registered person in accordance with the

provisions of sub-section (6) of section 65 in

FORM GST ADT-02.

102. Special Audit.— (1) Where special

audit is required to be conducted in

accordance with the provisions of section 66,

the officer referred to in the said section shall

issue a direction in FORM GST ADT-03 to the

registered person to get his records audited

chartered

accountant

cost

accountant specified in the said direction.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

876

(2) On conclusion of the special audit, the

registered person shall be informed of the

findings of the special audit in FORM GST

ADT-04.

Chapter – XII

Advance Ruling

103. Qualification and appointment of

members of the Authority for Advance

Ruling.— The State Government shall appoint

officer

not

below

the

rank

Joint

Commissioner as member of the Authority for

Advance Ruling.

104. Form and manner of application to the

Authority for Advance Ruling.— (1) An

application for obtaining an advance ruling

under sub-section (1) of section 97 shall be

made on the common portal in FORM GST

ARA-01 and shall be accompanied by a fee of

five thousand rupees, to be deposited in the

manner specified in section 49.

(2) The application referred to in sub-rule

(1), the verification contained therein and all

the relevant documents accompanying such

application shall be signed in the manner

specified in rule 26.

105.

Certification of copies of advance

rulings pronounced by the Authority.— A

copy of the advance ruling shall be certified

to be a true copy of its original by any

member of the Authority for Advance Ruling.

106. Form and manner of appeal to the

Appellate Authority for Advance Ruling.—

(1) An appeal against the advance ruling

issued under sub-section (6) of section 98

shall be made by an applicant on the common

portal in FORM GST ARA-02 and shall be

accompanied by a fee of ten thousand rupees

to be deposited in the manner specified in

section 49.

(2) An appeal against the advance ruling

issued under sub-section (6) of section 98

shall be made by the concerned officer or the

jurisdictional officer referred to in section 100

on the common portal in FORM GST ARA-03

and no fee shall be payable by the said officer

for filing the appeal.

(3) The appeal referred to in sub-rule (1) or

sub-rule (2), the verification contained therein

and all the relevant documents accom-

panying such appeal shall be signed,—

(a) in the case of the concerned officer or

jurisdictional

officer,

officer

authorised in writing by such officer; and

(b) in the case of an applicant, in the

manner specified in rule 26.

107. Certification of copies of the advance

rulings

pronounced

the

Appellate

Authority.— A copy of the advance ruling

pronounced by the Appellate Authority for

Advance Ruling and duly signed by the

Members shall be sent to—

(a) the applicant and the appellant;

(b) the concerned officer of central tax

and State or Union territory tax;

and State or Union territory tax; and

(d) the Authority,

in accordance with the provisions of

sub-section (4) of section 101 of the Act.

Chapter – XIII

Appeals and Revision

108. Appeal to the Appellate Authority.—

(1) An appeal to the Appellate Authority

under sub-section (1) of section 107 shall be

filed in FORM GST APL-01, along with the

relevant documents, either electronically or

otherwise as may be notified by the

Commissioner, and a provisional acknow-

ledgement shall be issued to the appellant

immediately.

(2) The grounds of appeal and the form of

verification as contained in FORM GST APL-

01 shall be signed in the manner specified in

rule 26.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

877

(3) A certified copy of the decision or order

appealed against shall be submitted within

seven days of filing the appeal under sub-rule

(1) and a final acknowledgement, indicating

appeal number shall be issued thereafter in

FORM

GST

APL-02

the

Appellate

Authority or an officer authorised by him in

this behalf:

Provided that where the certified copy of

the decision or order is submitted within

seven days from the date of filing the FORM

GST APL-01, the date of filing of the appeal

shall be the date of the issue of the

provisional acknowledgement and where the

said copy is submitted after seven days, the

date of filing of the appeal shall be the date of

the submission of such copy.

Explanation.– For the provisions of this

rule, the appeal shall be treated as filed only

when the final acknowledgement, indicating

the appeal number, is issued.

109.

Application

the

Appellate

Authority.—

(1)

application

the

Appellate Authority under sub-section (2) of

section 107 shall be made in FORM GST

APL-03, along with the relevant documents,

either electronically or otherwise as may be

notified by the Commissioner.

(2) A certified copy of the decision or order

appealed against shall be submitted within

seven days of the filing the application under

sub-rule (1) and an appeal number shall be

generated by the Appellate Authority or an

officer authorised by him in this behalf.

110. Appeal to the Appellate Tribunal.— (1)

An appeal to the Appellate Tribunal under

sub-section (1) of section 112 shall be filed

along with the relevant documents either

electronically or otherwise as may be notified

by the Registrar, in FORM GST APL-05, on

the

common

portal

and

provisional

acknowledgement shall be issued to the

appellant immediately.

(2) A memorandum of cross-objections to

the Appellate Tribunal under sub-section (5)

section

112

shall

filed

either

electronically or otherwise as may be notified

by the Registrar, in FORM GST APL-06.

(3) The appeal and the memorandum of

cross objections shall be signed in the

manner specified in rule 26.

(4) A certified copy of the decision or order

appealed against along with fees as specified

in sub-rule (5) shall be submitted to the

Registrar within seven days of the filing of

the appeal under sub-rule (1) and a final

acknowledgement, indicating the appeal

number shall be issued thereafter in FORM

GST APL-02 by the Registrar:

Provided that where the certified copy of

the decision or order is submitted within

seven days from the date of filing the FORM

GST APL-05, the date of filing of the appeal

shall be the date of the issue of the

provisional acknowledgement and where the

said copy is submitted after seven days, the

date of filing of the appeal shall be the date of

the submission of such copy.

Explanation.— For the purposes of this

rule, the appeal shall be treated as filed only

when the final acknowledgement indicating

the appeal number is issued.

(5) The fees for filing of appeal or

restoration of appeal shall be one thousand

rupees for every one lakh rupees of tax or

input tax credit involved or the difference in

tax or input tax credit involved or the amount

of fine, fee or penalty determined in the order

appealed against, subject to a maximum of

twenty five thousand rupees.

(6) There shall be no fee for application

made before the Appellate Tribunal for

rectification of errors referred to in sub-

-section (10) of section 112.

111. Application to the Appellate Tribu-

nal.— (1) An application to the Appellate

Tribunal under sub-section (3) of section 112

shall be made electronically or otherwise, in

FORM GST APL-07, along with the relevant

documents on the common portal.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

878

(2) A certified copy of the decision or order

appealed against shall be submitted within

seven days of filing the application under

sub-rule (1) and an appeal number shall be

generated by the Registrar.

112. Production of additional evidence

before

the

Appellate

Authority

the

Appellate Tribunal.— (1) The appellant shall

not be allowed to produce before the

Appellate Authority or the Appellate Tribunal

any evidence, whether oral or documentary,

other than the evidence produced by him

during the course of the proceedings before

the adjudicating authority or, as the case may

be, the Appellate Authority except in the

following circumstances, namely:-

(a) where the adjudicating authority or,

as the case may be, the Appellate

Authority has refused to admit evidence

which ought to have been admitted; or

(b) where the appellant was prevented

by sufficient cause from producing the

evidence which he was called upon to

produce by the adjudicating authority or,

as the case may be, the Appellate

Authority; or

by sufficient cause from producing before

the adjudicating authority or, as the case

may be, the Appellate Authority any

evidence which is relevant to any ground of

appeal; or

(d) where the adjudicating authority or,

as the case may be, the Appellate

Authority has made the order appealed

against

without

giving

sufficient

opportunity to the appellant to adduce

evidence relevant to any ground of appeal.

(2) No evidence shall be admitted under

sub-rule (1) unless the Appellate Authority or

the Appellate Tribunal records in writing the

reasons for its admission.

(3)

The

Appellate

Authority

the

Appellate

Tribunal

shall

not

take

any

evidence produced under sub-rule (1) unless

the adjudicating authority or an officer

authorised in this behalf by the said authority

has been allowed a reasonable opportunity—

(a) to examine the evidence or document

or to cross-examine any witness produced

by the appellant; or

(b) to produce any evidence or any

witness

rebuttal

the

evidence

produced by the appellant under sub-rule

(1).

(4) Nothing contained in this rule shall

affect the power of the Appellate Authority or

the

Appellate

Tribunal

direct

the

production

any

document,

the

examination of any witness, to enable it to

dispose of the appeal.

113. Order of Appellate Authority or

Appellate Tribunal.— (1)

The

Appellate

Authority shall, along with its order under

sub-section (11) of section 107, issue a

summary of the order in FORM GST APL-04

clearly indicating the final amount of demand

confirmed.

(2) The jurisdictional officer shall issue a

statement in FORM GST APL-04 clearly

indicating the final amount of demand

confirmed by the Appellate Tribunal.

114. Appeal to the High Court.— (1) An

appeal to the High Court under sub-section

(1) of section 117 shall be filed in FORM GST

APL-08.

(2) The grounds of appeal and the form of

verification as contained in FORM GST

APL-08 shall be signed in the manner

specified in rule 26.

115. Demand confirmed by the Court.— The

jurisdictional officer shall issue a statement in

FORM GST APL-04 clearly indicating the

final amount of demand confirmed by the

High Court or, as the case may be, the

Supreme Court.

116. Disqualification for misconduct of an

authorised

representative.—

Where

authorised representative, other than those

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

879

referred to in clause (b) or clause (c) of sub-

-section (2) of section 116 is found, upon an

enquiry into the matter, guilty of misconduct

in connection with any proceedings under the

Act, the Commissioner may, after providing

him an opportunity of being heard, disqualify

him

from

appearing

authorised

representative.

Chapter XIV

Transitional Provisions

117. Tax or duty credit carried forward

under any existing law or on goods held in

stock on the appointed day.— (1) Every

registered person entitled to take credit of

input tax under section 140 shall, within

ninety days of the appointed day, submit a

declaration electronically in FORM GST

TRAN-1, duly signed, on the common portal

specifying therein, separately, the amount of

input tax credit to which he is entitled under

the provisions of the said section:

Provided that the Commissioner may, on

the recommendations of the Council, extend

the period of ninety days by a further period

not exceeding ninety days:

Provided that in the case of a claim under

sub-section (1) of section 140, the application

shall specify separately—

(i) the value of claims under section 3,

sub-section (3) of section 5, sections 6 and

6A and sub-section (8) of section 8 of the

Central Sales Tax Act, 1956 made by the

applicant; and

(ii) the serial number and value of

declarations

Forms

and

certificates in Forms E or H or Form I

specified in rule 12 of the Central Sales Tax

(Registration and Turnover) Rules, 1957

submitted by the applicant in support of

the claims referred to in sub-clause (i);

(2) Every declaration under sub-rule (1)

shall—

(a) in the case of a claim under sub-

-section

(2)

section

140,

specify

separately the following particulars in

respect of every item of capital goods as on

the appointed day—

(i) the amount of tax or duty availed or

utilized by way of input tax credit under

each of the existing laws till the

appointed day; and

(ii) the amount of tax or duty yet to be

availed or utilized by way of input tax

credit under each of the existing laws till

the appointed day;

(b) in the case of a claim under sub-

-section (3) or clause (b) of sub-section (4)

or sub-section (6) or sub-section (8) of

section 140, specify separately the details

of stock held on the appointed day;

-section (5) of section 140, furnish the

following details, namely:—

(i) the name of the supplier, serial

number and date of issue of the invoice

by the supplier or any document on the

basis of which credit of input tax was

admissible under the existing law;

(ii) the description and value of the

goods or services;

(iii) the quantity in case of goods and

the unit or unit quantity code thereof;

(iv) the amount of eligible taxes and

duties or, as the case may be, the value

added tax [or entry tax] charged by the

supplier in respect of the goods or

services; and

(v) the date on which the receipt of

goods or services is entered in the books

of account of the recipient.

(3) The amount of credit specified in the

application in FORM GST TRAN-1 shall be

credited to the electronic credit ledger of the

applicant maintained in FORM GST PMT-02

on the common portal.

(4) (a) (i) A registered person, holding stock

of goods which have suffered tax at the first

point of their sale in the State and the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

880

subsequent sales of which are not subject to

tax in the State availing credit in accordance

with the proviso to sub-section (3) of section

140 shall be allowed to avail input tax credit

on goods held in stock on the appointed day

in respect of which he is not in possession of

any document evidencing payment of value

added tax.

(ii) The credit referred to in sub-clause

(i) shall be allowed at the rate of sixty

per cent. on such goods which attract

State tax at the rate of nine per cent. or

more and forty per cent. for other goods

of the State tax applicable on supply of

such goods after the appointed date and

shall be credited after the State tax

payable on such supply has been paid:

Provided that where integrated tax is

paid on such goods, the amount of credit

shall be allowed at the rate of thirty per

cent. and twenty per cent. respectively of

the said tax.

(iii) The scheme shall be available for

six tax periods from the appointed date.

(b) Such credit of State tax shall be

availed subject to satisfying the following

conditions, namely:-

(i) such goods were not wholly exempt

from tax under the Goa Value Added Tax

Act, 2005.

(ii) the document for procurement of

such

goods

available

with

the

registered person.

(iii) the registered person availing of

this scheme and having furnished the

details

stock

held

him

accordance with the provisions of clause

(b) of sub-rule (2) of rule 1, submits a

statement in FORM GST TRAN 2 at the

end of each of the six tax periods during

which the scheme is in operation

indicating therein the details of supplies

of such goods effected during the tax

period;

(iv) the amount of credit allowed shall

be credited to the electronic credit

ledger of the applicant maintained in

FORM GST PMT-2 on the Common

Portal.

(v) the stock of goods on which the

credit is availed is so stored that it can

be easily identified by the registered

person.

118. Declaration to be made under clause (c)

of sub-section (11) of section 142.— Every

person to whom the provision of clause (c) of

sub-section (11) of section 142 applies, shall

within a period of ninety days of the

appointed

day,

submit

declaration

electronically

FORM

GST

TRAN-1

furnishing the proportion of supply on which

Value Added Tax or service tax has been paid

before the appointed day but the supply is

made after the appointed day, and the Input

Tax Credit admissible thereon.

119. Declaration of stock held by a principal

and agent.— Every person to whom the

provisions of sub-section 14 of section 142

apply shall, within ninety days of the

appointed

day,

submit

declaration

electronically

FORM

GST

TRAN-1,

specifying therein, the stock of the inputs,

semi-finished

goods

finished

goods,

as applicable, held by him on the appointed

day.

120. Details of goods sent on approval

basis.— Every person having sent goods on

approval under the existing law and to whom

sub-section (12) of section 142 applies shall,

within ninety days of the appointed day,

submit details of such goods sent on approval

in FORM GST TRAN-1.

121. Recovery of credit wrongly availed.—

The amount credited under sub-rule (3) of

rule 117 may be verified and proceedings

under section 73 or, as the case may be,

section 74 shall be initiated in respect of any

credit wrongly availed, whether wholly or

partly.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

881

Chapter XV

Anti-Profiteering

122. Constitution of the Authority.— The

Authority shall consist of,—

(a) a Chairman who holds or has held a

post equivalent in rank to a Secretary to the

Government of India; and

(b) four Technical Members who are or

have been Commissioners of State tax or

central tax or have held an equivalent post

under the existing law,

to be nominated by the Council.

123. Constitution of the Standing Commi-

ttee and Screening Committees.— (1) The

Council may constitute a Standing Committee

on Anti-profiteering which shall consist of

such officers of the State Government and

Central Government as may be nominated

by it .

(2) A State level Screening Committee

shall be constituted in each State by the State

Governments which shall consist of-

(a) one officer of the State Government,

to be nominated by the Commissioner, and

(b)

one

officer

the

Central

Government, to be nominated by the Chief

Commissioner.

124. Appointment, salary, allowances and

other terms and conditions of service of the

Chairman and Members of the Authority.—

(1) The Chairman and Members of the

Authority shall be appointed by the Central

Government on the recommendations of a

Selection Committee to be constituted for the

purpose by the Council.

(2) The Chairman shall be paid a monthly

salary of Rs. 2,25,000 (fixed) and other

allowances and benefits as are admissible to

a Central Government officer holding posts

carrying the same pay:

Provided that where a retired officer is

selected as a Chairman, he shall be paid a

monthly salary of Rs. 2,25,000 reduced by the

amount of pension.

(3) The Technical Member shall be paid a

monthly salary of Rs. 2,05,400 (fixed) and

shall be entitled to draw allowances as are

admissible to a Government of India officer

holding Group ‘A’ post carrying the same

pay:

Provided that where a retired officer is

selected as a Technical Member, he shall be

paid a monthly salary of Rs. 2,05,400 reduced

by the amount of pension.

(4) The Chairman shall hold office for a

term of two years from the date on which he

enters upon his office, or until he attains the

age of sixty- five years, whichever is earlier

and shall be eligible for reappointment:

Provided that person shall not be selected

as the Chairman, if he has attained the age of

sixty-two years.

(5) The

Technical

Member

the

Authority shall hold office for a term of two

years from the date on which he enters upon

his office, or until he attains the age of sixty-

five years, whichever is earlier and shall be

eligible for reappointment:

Provided that person shall not be selected

as a Technical Member if he has attained the

age of sixty-two years.

125. Secretary to the Authority.— The

Additional Director General of Safeguards

under the Board shall be the Secretary to the

Authority.

126. Power to determine the methodology

and procedure.— The Authority may deter-

-mine the methodology and procedure for

determination as to whether the reduction in

rate of tax on the supply of goods or services

or the benefit of input tax credit has been

passed on by the registered person to the

recipient by way of commensurate reduction

in prices.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

882

127. Duties of the Authority.— It shall be

the duty of the Authority,-

(i) to determine whether any reduction in

rate of tax on any supply of goods or

services or the benefit of the input tax

credit has been passed on to the recipient

by way of commensurate reduction in

prices;

(ii) to identify the registered person who

has not passed on the benefit of reduction

in rate of tax on supply of goods or services

or the benefit of input tax credit to the

recipient

way

commensurate

reduction in prices;

(iii) to order,

(a) reduction in prices;

(b) return to the recipient, an amount

equivalent to the amount not passed on by

way of commensurate reduction in prices

along with interest at the rate of eighteen

per cent. from the date of collection of

higher amount till the date of return of such

amount or recovery of the amount not

returned, as the case may be, in case the

eligible person does not claim return of the

amount

not

identifiable,

and

depositing the same in the Fund referred to

in section 57;

the Act; and

(d) cancellation of registration under the

Act.

128. Examination of application by the

Standing

Committee

and

Screening

Committee.— (1) The Standing Committee

shall, within a period of two months from the

date of receipt of a written application, in

such form and manner as may be specified by

it, from an interested party or from a

Commissioner or any other person, examine

the accuracy and adequacy of the evidence

provided in the application to determine

whether there is prima-facie evidence to

support the claim of the applicant that the

benefit of reduction in rate of tax on any

supply of goods or services or the benefit of

input tax credit has not been passed on to the

recipient by way of commensurate reduction

in prices.

(2) All applications from interested parties

on issues of local nature shall first be

examined by the State level Screening

Committee and the Screening Committee

shall, upon being satisfied that the supplier

has contravened the provisions of section 171,

forward

the

application

with

its

recommendations to the Standing Committee

for further action.

129. Initiation and conduct of procee-

dings.— (1) Where the Standing Committee is

satisfied that there is a prima-facie evidence

to show that the supplier has not passed on

the benefit of reduction in rate of tax on the

supply of goods or services or the benefit of

input tax credit to the recipient by way of

commensurate reduction in prices, it shall

refer the matter to Director General of

Safeguards for a detailed investigation.

(2) The Director General of Safeguards shall

conduct investigation and collect evidence

necessary to determine whether the benefit

of reduction in rate of tax on any supply of

goods or services or the benefit of the

input tax credit has been passed on to the

recipient by way of commensurate reduction

in prices.

(3) The Director General of Safeguards

shall, before initiation of investigation, issue a

notice to the interested parties containing,

inter alia, information on the following,

namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

883

(a) the description of the goods or

services

respect

which

the

proceedings have been initiated;

(b) summary of statement of facts on

which the allegations are based; and

interested parties and other persons who

may have information related to the

proceedings for furnishing their reply.

(4) The Director General of Safeguards may

also issue notices to such other persons as

deemed fit for fair enquiry into the matter.

(5) The Director General of Safeguards shall

make available the evidence presented to it

one

interested party

the other

interested

parties,

participating

the

proceedings.

(6) The Director General of Safeguards shall

complete the investigation within a period of

three months of receipt of reference from the

Standing Committee or within such extended

period not exceeding a further period of three

months for reasons to be recorded in writing

as allowed by the Standing Committee and,

upon completion of the investigation, furnish

to the Authority a report of its findings, along

with the relevant records.

130. Confidentiality of information.— (1)

Notwithstanding anything contained in sub-

rules (3) and (5) of rule 129 and sub-rule (2) of

rule 133, the provisions of section 11 of the

Right to Information Act, 2005 (22 of 2005),

shall

apply

mutatis

mutandis

the

disclosure of any information which is

provided on a confidential basis.

(2) The Director General of Safeguards may

require the parties providing information on

confidential basis to furnish non-confidential

summary thereof and if, in the opinion of the

party providing such information, the said

information cannot be summarised, such

party may submit to the Director General of

Safeguards a statement of reasons as to why

summarisation is not possible.

131. Co-operation with other agencies or

statutory authorities.— Where the Director

General of Safeguards deems fit, he may seek

opinion of any other agency or statutory

authorities in discharge of his duties.

132. Power to summon persons to give

evidence and produce documents.— (1) The

Director General of Safeguards, or an officer

authorised by him in this behalf, shall be

deemed to be the proper officer to exercise

power

summon

any

person

whose

attendance he considers necessary either to

give evidence or to produce a document or

any other thing under section 70 and shall

have power in any inquiry in the same

manner, as provided in the case of a civil

court under the provisions of the Code of Civil

Procedure, 1908 (5 of 1908).

(2) Every such inquiry referred to in sub-

rule (1) shall be deemed to be a judicial

proceedings within the meaning of sections

193 and 228 of the Indian Penal Code (45 of

1860).

133. Order of the Authority.— (1) The

Authority shall, within a period of three

months from the date of receipt of the report

from the Director General of Safeguards

determine whether a registered person

has passed on the benefit of reduction in rate

of tax on the supply of goods or services

or the benefit of input tax credit to the

recipient by way of commensurate reduction

in prices.

(2) An opportunity of hearing shall be

granted to the interested parties by the

Authority where any request is received in

writing from such interested parties.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

884

(3) Where the Authority determines that a

registered person has not passed on the

benefit of reduction in rate of tax on the

supply of goods or services or the benefit of

input tax credit to the recipient by way of

commensurate

reduction

prices,

the

Authority may order—

(a) reduction in prices;

(b) return to the recipient, an amount

equivalent to the amount not passed on by

way of commensurate reduction in prices

along with interest at the rate of eighteen

per cent. from the date of collection of

higher amount till the date of return of such

amount or recovery of the amount including

interest not returned, as the case may be,

in case the eligible person does not claim

return of the amount or is not identifiable,

and depositing the same in the Fund

referred to in section 57;

under the Act; and

(d) cancellation of registration under the

Act.

134. Decision to be taken by the majority.—

If the Members of the Authority differ in

opinion on any point, the point shall be

decided according to the opinion of the

majority.

135. Compliance by the registered person.—

Any order passed by the Authority under

these rules shall be immediately complied

with by the registered person failing which

action shall be initiated to recover the amount

in accordance with the provisions of the

Integrated Goods and Services Tax Act or the

Central Goods and Services Tax Act or the

Union territory Goods and Services Tax Act or

the State Goods and Services Tax Act of the

respective States, as the case may be.

136.

Monitoring

the

order.—

The

Authority may require any authority of central

tax, State tax or Union territory tax to monitor

implementation of the order passed by it.

137. Tenure of Authority.— The Authority

shall cease to exist after the expiry of two

years from the date on which the Chairman

enters upon his office unless the Council

recommends otherwise.

Explanation.– For the purposes of this

Chapter,

(a) “Authority” means the National Anti-

profiteering Authority constituted under

rule 122;

(b) “Committee” means the Standing

Committee on Anti-profiteering constituted

by the Council in terms of sub-rule (1) of

rule 123 of these rules;

a. suppliers of goods or services under

the proceedings; and

b. recipients of goods or services

under the proceedings;

(d) “Screening Committee” means the

State level Screening Committee consti-

tuted in terms of sub-rule (2) of rule 123 of

these rules.

Chapter XVI

E-way Rules

138. E-way rule.— Till such time as an E-

way bill system is developed and approved

by the Council, the Government may, by

notification, specify the documents that the

person in charge of a conveyance carrying

any consignment of goods shall carry while

the goods are in movement or in transit

storage.

885

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

885

Form GST ITC – 01

[See rule 40(1)]

Declaration for claim of input tax credit under sub-section (1) of section 18

Claim made under

Section 18 (1)(a)

Section 18 (1)(b)

Section 18 (1)(c)

Section 18 (1)(d)

GSTIN

Legal name

Trade name, if any

Date from which liability to pay tax arises under section 9,

except section 9 (3) and section 9 (4)

[For claim under section 18 (1)(a) and section 18 (1)(c)]

Date of grant of voluntary registration

[For claim made under section 18 (1)(b)]

Date on which goods or services becomes taxable

[For claim made under section 18 (1)(d)]

7. Claim under section 18 (1) (a) or section 18 (1) (b)

Details of stock of inputs and inputs contained in semi-finished goods or finished goods on

which ITC is claimed

Sr.

No.

GSTIN/

/Registra-

tion

under

CX/

/VAT of

supplier

Invoice *

Description of

inputs held in

stock, inputs

contained in

semi-finished

or finished

goods held in

stock

Unit

Quantity

Code

(UQC)

Quan-

tity

Value

(As

adjusted

by debit

note/

/credit

note)

Amount of ITC claimed (Rs.)

No.

Date

Central

Tax

State

Tax

Inte-

grated

Tax

Cess

7 (a) Inputs held in stock

7 (b) Inputs contained in semi-finished or finished goods held in stock

*In case it is not feasible to identify invoice, the principle of first-in-first out may be followed.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

886

8. Claim under section 18 (1) (c) or section 18 (1)(d)

Details of stock of inputs, inputs contained in semi-finished goods or finished goods and

capital goods on which ITC is claimed

Sr.

No.

GSTIN/

/Registra-

tion

under CX/

/VAT of

supplier

Invoice */

Bill of entry

Description of

inputs held in

stock, inputs

contained in

semi-finished

or finished

goods held in

stock, capital

goods

Unit

Quantity

Code

(UQC)

Qty

Value**

(As

adjusted

by debit

note/cre-

dit note)

Amount of ITC claimed (Rs.)

No. Date

Central

Tax

State

Tax

UT Tax

Inte-

grated

Tax

Cess

8 (a) Inputs held in stock

8 (b) Inputs contained in semi-finished or finished goods held in stock

8 (c) Capital goods in stock

* In case it is not feasible to identify invoice, principle of first in and first out may be followed.

** The value of capital goods shall be the invoice value reduced by five percentage points per

quarter of a year or part thereof from the date of invoice.

9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]

a) Name of the Firm issuing certificate

b) Name of the certifying Chartered Accountant/Cost Accountant

c) Membership number

d) Date of issuance of certificate

e) Attachment (option for uploading certificate)

10. Verification

I __________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom.

Signature of authorised signatory _______________________________________

Name

_______________________________________

Designation/Status ____________________________

Date: dd/mm/yyyy

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

887

Form GST ITC -02

[See rule – 41(1)]

Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or

transfer of a business under sub-section (3) of section 18

1. GSTIN of transferor

2. Legal name of transferor

3. Trade name, if any

GSTIN of transferee

5. Legal name of transferee

Trade name, if any

7. Details of ITC to be transferred

Tax

Amount of matched

ITC available

Amount of matched ITC to be

transferred

Central Tax

State Tax

UT Tax

Integrated

Tax

Cess

8. Particulars of certifying Chartered Accountant or Cost Accountant

a) Name of the Firm issuing certificate

b) Name of the certifying Chartered Accountant/Cost Accountant

c) Membership number

d) Date of issuance of certificate to the transferor

e) Attachment (option for uploading certificate)

9. Verification

I __________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom.

Signature of authorised signatory _______________________________________

Name

_______________________________________

Designation/Status ____________________________

Date: dd/mm/yyyy

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

888

Form GST ITC -03

[See rule 44(4)]

Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs

contained in semi-finished and finished goods held in stock and capital goods under sub-

-section (4) of section 18

1. GSTIN

2. Legal name

3. Trade name, if any

4(a). Details of application filed to opt for

composition scheme

[applicable only for section 18 (4)]

(i) Application reference

number (ARN)

(ii) Date of filing

4(b). Date from which exemption is effective

[applicable only for section 18 (4)]

5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods

held in stock, and capital goods on which input tax credit is required to be paid under section

18(4).

Sr.

No.

GSTIN/

/Registration

under CX/

/VAT of

supplier

*Invoice/

/Bill of

entry

Description of

inputs held in

stock, inputs

contained in

semi-finished

or finished

goods held in

stock and

capital goods

Unit

Quantity

Code

(UQC)

Qty

Value**

(As

adjusted

by debit

note/credit

note)

Amount of ITC claimed (Rs.)

No.

Date

Central

Tax

State

Tax

Inte-

grated

Tax

Cess

5 (a) Inputs held in stock (where invoice is available)

5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)

5 (c) Capital goods held in stock (where invoice available)

5 (d) Inputs held in stock and as contained in semi-finished/finished goods held in stock (where

invoice not available)

5 (e) Capital goods held in stock (where invoice not available)

* (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.

(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on

prevailing market price.

** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of

a year or part thereof from the date of invoice.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

889

6. Amount of ITC payable and paid (based on table 5).

Sr.

No.

Description

Tax

payable

Paid through

Cash/ Credit

Ledger

Debit

entry

No.

Amount of ITC paid

standard

Central

Tax

State

Tax

Integrated

Tax

Cess

Central Tax

Cash Ledger

Credit Ledger

State Tax

Cash Ledger

Credit Ledger

UT Tax

Cash Ledger

Credit Ledger

Integrated Tax

Cash Ledger

Credit Ledger

CESS

Cash Ledger

Credit Ledger

7. Verification

I __________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom.

Signature of authorised signatory _______________________________________

Name

_______________________________________

Designation/Status ____________________________

Date - dd/mm/yyyy

______

Form GST ITC-04

[See rule – 45(3)]

Details of goods/capital goods sent to job worker and received back

GSTIN -

(a) Legal name -

(b) Trade name, if any –

3. Period:

Quarter -

Year -

4. Details of inputs/capital goods sent for job-work

GSTIN/

/State in

case of

unregistere

d job-worker

Challan

No.

Challan

date

Description

of goods ^{UQC Quantity Taxable}

value

Type of goods

(Inputs/capital

goods)

Rate of tax (%)

Central

tax

State/

/UT tax

Inte-

grated

tax

Ces

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

890

5. Details of inputs/capital goods received back from job worker or sent out from business

place of job-work.

GSTIN/

/State of job

worker if

unregistered

Received

back/sent

out to

another job

worker/

/supplied

from

premises of

job worker

Original

challan

No.

Original

challan

date

Challan details if

sent to another job

worker

Invoice

details in

case

supplied

from

premises of

job worker

Descri-

ption

UQC Quantity ^Taxable

value

No. Date

GSTIN/

/State if job

worker

unregistered

No.

Date

6. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct

to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place

Name of Authorised Signatory ….……………………

Date

Designation/Status……………………………………

______

Form GST ENR-01

[See rule 58(1)]

Application for Enrolment u/s 35 (2)

[only for un-registered persons]

(a) Legal name

(b) Trade Name, if any

(d) Aadhaar (applicable in

case of proprietorship

concerns only)

Type of enrolment

Transporter Godown owner/operator Warehouse owner/operator

Cold storage owner/operator

Constitution of Business (Please Select the Appropriate)

(i) Proprietorship

(ii) Partnership

(iii) Hindu Undivided Family

(iv) Private Limited Company

(v) Public Limited Company

(vi) Society/Club/Trust/Association of Persons

(vii) Government Department

(viii) Public Sector Undertaking

(ix) Unlimited Company

(x) Limited Liability Partnership

(xi) Local Authority

(xii) Statutory Body

(xiii) Foreign Limited Liability

Partnership

(xiv) Foreign Company Registered (in India)

(xv) Others (Please specify)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

891

Name of the State

District

Jurisdiction detail

Centre

State

Date of commencement of business

Particulars of Principal Place of Business

(a)

Address

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

Taluka/Block

State

PIN Code

Latitude

Longitude

(b)

Contact Information

Office Email Address

Office Telephone number

STD

Mobile Number

Office Fax Number

STD

(c)

Nature of premises

Own

Leased

Rented

Consent

Shared

Others

(specify)

(d)

Nature of business activity being carried out at above mentioned premises (Please tick

applicable)

Warehouse/Depot

Godown

Retail Business

Office/Sale Office

Cold Storage

Transport services

Others (Specify)

Details of additional place of

business

Add for additional place(s) of business, if any

(Fill up the same information as in item 7 [(a), (b), (c) & (d)]

Details of Bank Account (s)

Total number of Bank Accounts maintained by the applicant for conducting business

(Upto 10 Bank Accounts to be reported)

Details of Bank Account 1

Account Number

Type of Account

IFSC

Bank Name

Branch Address

To be auto-populated (Edit mode)

Note – Add more accounts ------

10.

Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of

Managing Committee of Associations/Board of Trustees etc.

Particulars

First Name

Middle Name

Last Name

Name

Photo

Name of Father

Date of Birth

DD/MM/YYYY

Gender

<Male, Female, Other>

Mobile Number

Email address

Telephone No. with STD

Designation/Status

Director Identification Number (if

any)

PAN

Aadhaar Number

Are you a citizen of India?

Yes/No

Passport No. (in case of foreigners)

Residential Address

Building No./Flat No.

Floor No.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

892

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

Block/Taluka

State

PIN Code

Country (in case of foreigner only)

ZIP code

11.

Details of Authorised Signatory

Particulars

First Name

Middle Name

Last Name

Name

Photo

Name of Father

Date of Birth

DD/MM/YYYY

Gender

<Male, Female, Other>

Mobile Number

Email address

Telephone No. with STD

Designation/Status

Director Identification

Number (if any)

PAN

Aadhaar Number

Are you a citizen of

India?

Yes/No

Passport No. (in case of

foreigners)

Residential Address in India

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

Block/Taluka

City/Town/Locality/Village

District

State

PIN Code

12.

Consent

I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form>

give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of

authentication. “Goods and Services Tax Network” has informed me that identity information would only

be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data

Repository only for the purpose of authentication.

13. List of documents uploaded

(Identity and address proof)

14. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct

to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place:

Name of Authorised Signatory ….……………………

Date:

Designation/Status……………………………………

For office use –

Enrolment No. -

Date -

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

893

Form GSTR-1

[See rule 59(1)]

Details of outward supplies of goods or services

Year

Month

GSTIN

(a)

Legal name of the registered person

(b)

Trade name, if any

(a)

Aggregate Turnover in the preceding Financial

Year

(b)

Aggregate Turnover - April to June, 2017

4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies

covered by Table 6

(Amount in Rs.

for all Tables)

GSTIN/

/UIN

Invoice details

Rate

Taxable

value

Amount

Place of

Supply

(Name of

State/UT)

No.

Date

Value

Integrated

Tax

Central

Tax

State/

/UT Tax

Cess

4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through

e-commerce operator

4B. Supplies attracting tax on reverse charge basis

4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)

GSTIN of e-commerce operator

5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than

Rs. 2.5 lakh

Place of Supply

(State/UT)

Invoice details

Rate

Taxable

Value

Amount

No.

Date

Value

Integrated Tax

Cess

5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)

5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)

GSTIN of e-commerce operator

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

894

6. Zero rated supplies and Deemed Exports

GSTIN of recipient

Invoice details

Shipping bill/ Bill of

export

Integrated Tax

No.

Date

Value

No.

Date

Rate

Taxable value

Amt.

6A. Exports

6B. Supplies made to SEZ unit or SEZ Developer

6C. Deemed exports

7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the

supplies covered in Table 5

Rate of tax

Total Taxable

value

Amount

Integrated Tax

Central Tax

State Tax/UT Tax

Cess

7A. Intra-State supplies

7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce

operator attracting TCS]

7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators

attracting TCS (operator wise, rate wise)

GSTIN of e-commerce operator

7B. Inter-State Supplies where invoice value is upto Rs. 2.5 Lakh [Rate wise]

7B (1). Place of Supply (Name of State)

7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators

(operator wise, rate wise)

GSTIN of e-commerce operator

8. Nil rated, exempted and non-GST outward supplies

Description

Nil Rated

Supplies

Exempted

(Other than Nil

rated/non-GST supply)

Non-GST

supplies

8A. Inter-State supplies to registered persons

8B. Intra- State supplies to registered persons

8C. Inter-State supplies to unregistered persons

8D. Intra-State supplies to unregistered persons

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

895

9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in

Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period

and amendments thereof]

Details of original

document

Revised details of document or

details of original Debit/Credit Notes

or refund vouchers

Rate ^Taxabl

e Value

Amount

Place of

supply

GSTIN ^Inv.

No.

Inv.

Date

GSTIN

Invoice Shipping bill Value

Integrated

Tax

Central

Tax

State/

/UT Tax ^Cess

No. Date No.

Date

9A. If the invoice/Shipping bill details furnished earlier were incorrect

9B. Debit Notes/Credit Notes/Refund voucher [original]

9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]

10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier

tax periods in Table 7

Rate of tax

Total Taxable

value

Amount

Integrated

Tax

Central Tax

State/UT Tax

UT Tax

Cess

Tax period for which the details are

being revised

<Month>

10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate

wise]

10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators

attracting TCS (operator wise, rate wise)

GSTIN of e-commerce operator

10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate

wise]

Place of Supply (Name of State)

10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators

attracting TCS (operator wise, rate wise)

GSTIN of e-commerce operator

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

896

11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/

/Amendments of information furnished in earlier tax period

Rate

Gross Advance

Received/adjusted

Place of supply

(Name of State

/UT)

Amount

Integrated

Tax

Central

Tax

State/UT Tax

UT Tax

Cess

I. Information for the current tax period

11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to

be added to output tax liability)

11A (1). Intra-State supplies (Rate Wise)

11A (2). Inter-State Supplies (Rate Wise)

11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in

this tax period in Table Nos. 4, 5, 6 and 7

11B (1). Intra-State Supplies (Rate Wise)

11B (2). Inter-State Supplies (Rate Wise)

II. Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax

periods [Furnish revised information]

Month ^{Amendment relating to information furnished}

in S. No. (select)

11A(1) 11A(2) 11B(1) 11B(2)

12. HSN-wise summary of outward supplies

Sr. No.

HSN

Description

(Optional if

HSN is

provided)

UQC

Total

Quantity

Total

value

Total

Taxable

Value

Amount

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

13. Documents issued during the tax period

Sr. No.

Nature of document

Sr. No.

Total number

Cancelled

Net issued

From

Invoices for outward supply

Invoices for inward supply from

unregistered person

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

897

Revised Invoice

Debit Note

Credit Note

Receipt voucher

Payment Voucher

Refund voucher

Delivery Challan for job work

Delivery Challan for supply on

approval

Delivery Challan in case of liquid

gas

Delivery Challan in cases other

than by way of supply (excluding

at Sr. No. 9 to 11)

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom and in case of any reduction

in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

Signature

Place

Name of Authorised Signatory ….……………………

Date

Designation /Status……………………………………

Instructions –

1. Terms used:

a. GSTIN:

Goods and Services Tax Identification Number

b. UIN:

Unique Identity Number

c. UQC:

Unit Quantity Code

d. HSN:

Harmonized System of Nomenclature

e. POS:

Place of Supply (Respective State)

B to B:

From one registered person to another registered person

g. B to C:

From registered person to unregistered person

2. The details in GSTR-1 should be furnished by 10^thof the month succeeding the relevant tax period.

3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the

current financial year shall be reported in the preliminary information in Table 3. This information

would be required to be submitted by the taxpayers only in the first year. Quarterly turnover

information shall not be captured in subsequent returns. Aggregate turnover shall be auto-

populated in subsequent years.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

898

4. Invoice-level information pertaining to the tax period should be reported for all supplies as under:

(i)

For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-/wise,

should be uploaded in Table 4, including supplies attracting reverse charge and those effected

through e-commerce operator. Outwards supply information in these categories are to be

furnished separately in the Table.

(ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large)

invoice level details, rate-wise, should be uploaded in Table 5; and

(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.

2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7.

5. Table 4 capturing information relating to B to B supplies should:

(i)

be captured in:

a. Table 4A for supplies relating to other than reverse charge/made through e-commerce

operator, rate-wise;

b. Table 4B for supplies attracting reverse charge, rate-wise; and

c. Table 4C relating to supplies effected through e-commerce operator attracting collection of

tax at source under section 52 of the Act, operator wise and rate-wise.

(ii) Capture Place of Supply (PoS) only if the same is different from the location of the recipient.

6. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table

4. The Place of Supply (PoS) column is mandatory in this table.

7. Table 6 to capture information related to:

(i)

Exports out of India

(ii) Supplies to SEZ unit/and SEZ developer

(iii) Deemed Exports.

8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill

details are not available, Table 6 will still accept the information. The same can be updated through

submission of information in relation to amendment Table 9 in the tax period in which the details

are available but before claiming any refund/rebate related to the said invoice. The detail of Shipping

Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping

bill.

9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ

unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit in

its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services

would, be created from this Table.

10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank.

11. Export transactions effected without payment of IGST [under Bond/Letter of Undertaking (LUT)]

needs to be repor0ted under “0” tax amount heading in Table 6A and 6B.

12. Table 7 to capture information in respect of taxable supply of:

(i)

B to C supplies (whether inter-State or intra-State) with invoice value upto Rs. 2,50,000;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

899

(ii) Taxable value net of debit/credit note raised in a particular tax period and information

pertaining to previous tax periods which was not reported earlier, shall be reported in Table

10. Negative value can be mentioned in this table, if required;

(iii) Transactions effected through e-commerce operator attracting collection of tax at source under

section 52 of the Act to be provided operator wise and rate wise;

(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-

commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies

made through e-commerce operator attracting collection of tax at source out of gross supplies

reported in Table 7A (1);

(v) Table 7B (1) to capture gross inter-State supplies including supplies made through

e-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies

made through e-commerce operator attracting collection of tax at source out of gross supplies

reported in Table 7B (1); and

(vi) Table 7B to capture information State wise and rate wise.

13. Table 9 to capture information of:

(i)

Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5

and Supplies involving exports/SEZ unit or SEZ developer/deemed exports reported in Table 6;

(ii)

Information to be captured rate-wise;

(iii)

It also captures original information of debit/credit note issued and amendment

reported

earlier

tax

periods;

While

furnishing

information

the

original

debit

note/credit

note,

the

details

invoice

shall

mentioned

the

first

three columns, While furnishing revision of a debit note/credit note, the details

of original debit note/credit note shall be mentioned in the first three columns of this Table,

(iv)

Place of Supply (PoS) only if the same is different from the location of the recipient;

(v)

Any debit/credit note pertaining to invoices issued before the appointed day under the existing

law also to be reported in this table; and

(vi)

Shipping bill to be provided only in case of exports transactions amendment.

14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and

reported in Table 7.

15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to

be paid thereon along with the respective PoS. It also includes information in Table 11B for

adjustment of tax paid on advance received and reported in earlier tax periods against invoices

issued in the current tax period. The details of information relating to advances would be submitted

only if the invoice has not been issued in the same tax period in which the advance was received.

16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It

will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide

information about description of goods.

17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in

the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having

annual turnover above Rs. 5.00 Cr.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

900

FORM GSTR-2A

[See rule 60(1)]

(Details of auto drafted supplies)

(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)

Year

Month

GSTIN

(a)

Legal name of the registered person

(b)

Trade name, if any

PART A

3. Inward supplies received from a registered person other than the supplies attracting reverse charge

(Amount in Rs. for all Tables)

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of tax

Place of

supply

(Name of

State/UT)

No.

Date

Value

Integrated

tax

Central

Tax

State/

/UT Tax

Cess

4. Inward supplies received from a registered person on which tax is to be paid on reverse charge

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of tax

Place of

supply

(Name of

State/UT)

No.

Date

Value

Integrated

Tax

Central

Tax

State/

/UT Tax

Cess

5. Debit / Credit notes (including amendments thereof) received during current tax period

Details of

original

document

Revised details of

document or details of

original Debit/Credit

note

Rate

Taxable

value

Amount of tax

Place of

supply

(Name of

State/UT)

GSTIN No. Date GSTIN No.

Date Value

Integrated

Tax

Central

Tax

State/UT

/Tax

Cess

PART B

6. ISD credit (including amendments thereof) received

GSTIN of ISD

ISD document details

ITC amount involved

No.

Date

Integrated

Tax

Central Tax

State/

/UT Tax

Cess

ISD Invoice –eligible ITC

ISD Invoice –ineligible ITC

ISD Credit note –eligible ITC

ISD Credit note –ineligible ITC

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

901

PART- C

7. TDS and TCS Credit (including amendments thereof) received

GSTIN of Deductor/

/GSTIN of

e-Commerce

Operator

Amount

received/

/Gross Value

Sales Return

Net Value

Amount

Integrated

Tax

Central Tax

State Tax /UT

Tax

7A. TDS

7B. TCS

________

Form GSTR-3

[See rule 61(1)]

Monthly return

Year

Month

GSTIN

(a)

Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

Part-A (To be auto populated)

(Amount in Rs. for all Tables)

3. Turnover

Sr.

No.

Type of Turnover

Amount

(i)

Taxable [other than zero rated]

(ii)

Zero rated supply on payment of Tax

(iii)

Zero rated supply without payment of Tax

(iv)

Deemed exports

(v)

Exempted

(vi)

Nil Rated

(vii)

Non-GST supply

Total

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

902

4. Outward supplies

4.1 Inter-State supplies (Net Supply for the month)

Rate

Taxable Value

Amount of Tax

Integrated Tax

CESS

A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]

B. Supplies attracting reverse charge-Tax payable by recipient of supply

C. Zero rated supply made with payment of Integrated Tax

D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator

attracting TCS-[Rate wise]

GSTIN of e-commerce operator

4.2 Intra-State supplies (Net supply for the month)

Rate

Taxable Value

Amount of Tax

Central Tax

State /UT Tax

Cess

A. Taxable supplies (other than reverse charge) [Tax Rate wise]

B. Supplies attracting reverse charge- Tax payable by the recipient of supply

C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator

attracting TCS [Rate wise]

GSTIN of e-commerce operator

4.3 Tax effect of amendments made in respect of outward supplies

Rate

Net differential value

Amount of Tax

Integrated

tax

Central Tax

State/UT Tax

Cess

(I) Inter-State supplies

A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of

Integrated Tax) [Rate wise]

B Zero rated supply made with payment of Integrated Tax [Rate wise]

C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator

attracting TCS

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

903

(II) Intra-state supplies

A Taxable supplies (other than reverse charge) [Rate wise]

B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator

attracting TCS

5. Inward supplies attracting reverse charge including import of services (Net of advance

adjustments)

5A. Inward supplies on which tax is payable on reverse charge basis

Rate of tax

Taxable Value

Amount of tax

Integrated Tax

Central Tax

State/UT tax

CESS

(I) Inter-State inward supplies [Rate Wise]

(II) Intra-State inward supplies [Rate Wise]

5B. Tax effect of amendments in respect of supplies attracting reverse charge

Rate of tax

Differential

Taxable Value

Amount of tax

Integrated Tax

Central Tax

State/UT Tax

CESS

(I) Inter-State inward supplies (Rate Wise)

(II) Intra-State inward supplies (Rate Wise)

6. Input tax credit

ITC on inward taxable supplies, including imports and ITC received from ISD [Net of debit

notes/credit notes]

Description

Taxable

value

Amount of tax

Amount of ITC

Integrated

Tax

Central

Tax

State/

/UT Tax

CESS

Integrated

Tax

Central

Tax

State/

/UT Tax

CESS

(I) On account of supplies received and debit notes/credit notes received during the current tax period

(a) Inputs

(b) Input services

(II) On account of amendments made (of the details furnished in earlier tax periods)

(a) Inputs

(b) Input services

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

904

7. Addition and reduction of amount in output tax for mismatch and other reasons

Description

Add to or

reduce from

output

liability

Amount

Integrated

tax

Central

tax

State/

UT tax

CESS

(a)

ITC claimed on mismatched/duplication

of invoices/debit notes

Add

(b)

Tax liability on mismatched credit notes

Add

(c)

Reclaim on rectification of mismatched

invoices/Debit Notes

Reduce

(d)

Reclaim on rectification of mismatch

credit note

Reduce

(e)

Negative tax liability from previous tax

periods

Reduce

(f)

Tax paid on advance in earlier tax periods

and adjusted with tax on supplies made

in current tax period

Reduce

(g)

Input Tax credit reversal/reclaim

Add/Reduce

8. Total tax liability

Rate of Tax

Taxable value

Amount of tax

Integrated

tax

Central

tax

State/UT

Tax

CESS

8A. On outward supplies

8B. On inward supplies attracting reverse charge

8C. On account of Input Tax Credit

Reversal/reclaim

8D. On account of mismatch/rectification

/other reasons

9. Credit of TDS and TCS

Amount

Integrated tax

Central tax

State/ UT Tax

(a)

TDS

(b)

TCS

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

905

10. Interest liability (Interest as on ...............)

On account of

Output

liability

mismatch

ITC claimed

mismatched

invoice

account

of other

ITC

reversal

Undue

excess

claims or

excess

reduction

[refer sec

50(3)]

Credit of

interest on

rectification of

mismatch

Interest

liability

carry

forward

Delay in

payment

of tax

Total

interest

liability

(a) Integrated

Tax

(b) Central Tax

Tax

(d) Cess

11. Late Fee

On account of

Central Tax

State/UT tax

Late fee

Part B

12. Tax payable and paid

Description

Tax

payable

Paid in

cash

Paid through ITC

Tax Paid

Integrated Tax

Central

Tax

State/UT Tax

Cess

(a) Integrated

Tax

(b) Central Tax

Tax

(d) Cess

13. Interest, Late Fee and any other amount (other than tax) payable and paid

Description

Amount payable

Amount Paid

(I)

Interest on account of

(a) Integrated tax

(b) Central Tax

(d) Cess

II Late fee

(a) Central tax

(b) State/UT tax

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

906

14. Refund claimed from Electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Other

Debit Entry Nos.

(a) Integrated tax

(b) Central Tax

(d) Cess

Bank Account Details (Drop Down)

15. Debit entries in electronic Cash/Credit ledger for tax/interest payment [to be populated after

payment of tax and submissions of return]

Description

Tax paid

in cash

Tax paid through ITC

Interest

Late fee

Integrated

tax

Central

Tax

State/UT

Tax

Cess

(a) Integrated

tax

(b) Central Tax

(d) Cess

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory ……………………………

Place ……………

Name of Authorised Signatory ….………………………………

Date …………….

Designation/Status………………………………………....……

Instructions:—

1. Terms Used :

a) GSTIN : Goods and Services Tax Identification Number

b) TDS :-

Tax Deducted at Source

c) TCS :-

Tax Collected at Source

GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.

Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be

updated on generation of GSTR-3 by taxpayer.

Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.

Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in

electronic credit ledger and cash ledger.

Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and

advances received.

Table 4.1 will not include zero rated supplies made without payment of taxes.

Table 4.3 will not include amendments of supplies originally made under reverse charge basis.

Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit

notes, advances paid and adjustments made out of tax paid on advances earlier.

10. Utilization of input tax credit should be made in accordance with the provisions of section 49.

11. GSTR-3 filed without discharging complete liability will not be treated as valid return.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

907

12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the

remaining liability, then he has to file the Part B of GSTR-3 again.

13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax

period have been discharged.

14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash

ledger on filing of valid GSTR 3.

________

Form GSTR – 3A

[See rule 68]

Reference No:

Date:

_______ GSTIN

----------------------- Name

_______________ Address

Notice to return defaulter u/s 46 for not filing return

Tax Period -

Type of Return -

Being a registered taxpayer, you are required to furnish return for the supplies made or received and

to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you

have not filed the said return till date.

You are, therefore, requested to furnish the said return within 15 days failing which the tax liability

will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please

note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per

provisions of the Act.

Please note that no further communication will be issued for assessing the liability.

The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you

before issue of the assessment order.

Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration

Cancellation Order No. --

Date ---

Application Reference Number, if any -

Date ---

Consequent upon applying for surrender of registration or cancellation of your registration for the

reasons specified in the order, you were required to submit a final return in form GSTR-10 as required

under section 45 of the Act.

2. It has been noticed that you have not filed the final return by the due date.

3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act

within 15 days failing which your tax liability for the aforesaid tax period will be determined in

accordance with the provisions of the Act based on the relevant material available with or gathered

by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as

per provisions of the Act.

4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the

assessment order.

Signature

Name

Designation

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

908

Form GSTR – 3B

[See rule 61(5)]

Year

Month

GSTIN

Legal name of the registered person

Auto Populated

3.1 Details of Outward Supplies and inward supplies liable to reverse charge

Nature of Supplies

Total Taxable

value

Integrated

Tax

Central

Tax

State/UT Tax Cess

(a) Outward taxable supplies (other than zero

rated, nil rated and exempted)

(b) Outward taxable supplies (zero rated)

exempted)

(d) Inward supplies (liable to reverse charge)

(e) Non-GST outward supplies

3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered

persons, composition taxable persons and UIN holders

Place of Supply

(State/UT)

Total Taxable value

Amount of Integrated Tax

Supplies made to

Unregistered Persons

Supplies made to

Composition Taxable

Persons

Supplies made to UIN

holders

4. Eligible ITC

Details

Integrated Tax

Central Tax

State/UT Tax

Cess

(A) ITC Available (whether in full or part)

(1) Import of goods

(2) Import of services

(3) Inward supplies liable to reverse charge

(other than 1 & 2 above)

(4) Inward supplies from ISD

(5) All other ITC

(B) ITC Reversed

(1) As per rules 42 & 43 of CGST Rules

(2) Others

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

909

(C) Net ITC Available (A) – (B)

(D) Ineligible ITC

(1) As per section 17(5)

(2) Others

Values of exempt, nil-rated and non-GST inward supplies

Nature of supplies

Inter-State supplies

Intra-State supplies

From a supplier under composition scheme, Exempt

and Nil rated supply

Non GST supply

6.1 Payment of tax

Description

Tax

payable

Paid through ITC

Tax paid

TDS./TCS

Tax/Cess

paid in

cash

Interest

Late

Fee

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

Integrated Tax

Central Tax

State/UT Tax

Cess

6.2 TDS/TCS Credit

Details

Integrated Tax

Central Tax

State/UT Tax

TDS

TCS

Verification (by Authorised signatory)

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Instructions:

1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value

of advances received for which invoices have not been issued in the same month – value of

advances adjusted against invoices

2) Details of advances as well as adjustment of same against invoices to be adjusted and not shown

separately

3) Amendment in any details to be adjusted and not shown separately.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

910

Form GSTR-4

[See rule 62]

Quarterly return for registered person opting for composition levy

Year

Quarter

GSTIN

(a)

Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

(a)

Aggregate Turnover in the preceding Financial

Year

(b)

Aggregate Turnover - April to June, 2017

4. Inward supplies including supplies on which tax is to be paid on reverse charge

GSTIN

supplier

Invoice details

Rate ^Taxable

value

Amount of Tax

Place of

supply

(Name of

State/UT)

No.

Date

Value

Integrated

Tax

Central

Tax

State/UT Tax

CESS

4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)

4B. Inward supplies received from a registered supplier (attracting reverse charge)

4C. Inward supplies received from an unregistered supplier

4D. Import of service

5. Amendments to details of inward supplies furnished in returns for earlier tax periods in

Table 4 [including debit notes/credit notes and their subsequent amendments]

Details of original

invoice

Revised details of

invoice

Rate ^Taxable

value

Amount

Place of

supply

(Name

of State/

/UT)

GSTIN

No.

Date

GSTIN

No.

Date

Value

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were

incorrect

5B. Debit Notes/Credit Notes [original)]

5C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

911

6. Tax on outward supplies made (Net of advance and goods returned)

Rate of tax

Turnover

Composition tax amount

Central Tax

State/UT Tax

7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6

Quarter

Rate

Original details

Revised details

Turnover

Central Tax

State/UT tax

Turnover

Central Tax

State/UT Tax

8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply

Rate

Gross

Advance

Paid

Place of supply

(Name of State/

/UT)

Amount

Integrated

Tax

Central Tax

State/ UT Tax

Cess

(I)

Information for the current quarter

8A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to

output tax liability)

8A (1). Intra-State supplies (Rate Wise)

8A (2). Inter-State Supplies (Rate Wise)

8B. Advance amount on which tax was paid in earlier period but invoice has been received in the

current period [reflected in Table 4 above] (tax amount to be reduced from output tax liability)

8B (1). Intra-State Supplies (Rate Wise)

8B (2). Intra-State Supplies (Rate Wise)

II Amendments of information furnished in Table No. 8 (I) for an earlier quarter

Year

Quarter

Amendment relating to information furnished

in S. No.(select)

8A(1)

8A(2) 8B(1) 8B(2)

9. TDS Credit received

GSTIN of Deductor

Gross Value

Amount

Central Tax

State/UT Tax

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

912

10. Tax payable and paid

Description

Tax amount payable

Pay tax amount

(a) Integrated Tax

(b) Central Tax

(d) Cess

11. Interest, Late Fee payable and paid

Description

Amount payable

Amount Paid

(I) Interest on account of

(a) Integrated tax

(b) Central Tax

(d) Cess

(II) Late fee

(a) Central tax

(b) State/UT tax

12. Refund claimed from Electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Other

Debit Entry Nos.

(a) Integrated tax

(b) Central Tax

(d) Cess

Bank Account Details (Drop Down)

13. Debit entries in cash ledger for tax/interest payment

[to be populated after payment of tax and submissions of return]

Description

Tax paid in cash

Interest

Late fee

(a) Integrated tax

(b) Central Tax

(d) Cess

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Place

Name of Authorised Signatory

Date

Designation/Status

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

913

Instructions:–

1. Terms used:

(a) GSTIN: Goods and Services Tax Identification Number

(b) TDS:

Tax Deducted at Source

2. The details in GSTR-4 should be furnished between 11^th and 18^th of the month succeeding the

relevant tax period.

3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter

of the current financial year shall be reported in the preliminary information in Table 3. This

information would be required to be submitted by the taxpayers only in the first year and should

be auto-populated in subsequent years.

4. Table 4 to capture information related to inward supplies, rate-wise:

(i)

Table 4A to capture inward supplies from registered supplier other than reverse charge.

This information will be auto-populated from the information reported by supplier in

GSTR-1and GSTR-5;

(ii)

Table 4B to capture inward supplies from registered supplier attracting reverse charge.

This information will be auto-populated from the information reported by supplier in

GSTR-1;

(iii)

Table 4C to capture supplies from unregistered supplier;

(iv)

Table 4D to capture import of service;

(v)

Tax recipient to have the option to accept invoices auto populated/add invoices,

pertaining to reverse charge only when the time of supply arises in terms of section 12 or

13 of the Act; and

(vi)

Place of Supply (PoS) only if the same is different from the location of the recipient.

5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/

/amended information of debit or credit note received, rate-wise. Place of Supply (PoS) to be

reported only if the same is different from the location of the recipient. While furnishing

information the original debit/credit note, the details of invoice shall be mentioned in the first

three columns, While furnishing revision of a debit note/credit note, the details of original debit/

/credit note shall be mentioned in the first three columns of this Table,

6. Table 6 to capture details of outward supplies including advance and net of goods returned

during the current tax period.

7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous

returns.

8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it

including adjustments against invoices issued to be reported in Table 8.

9. TDS credit would be auto-populated in a Table 9.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

914

Form GSTR-1A

[See rule 59(4)]

Details of auto drafted supplies

(From GSTR 2, GSTR 4 or GSTR 6 )

Year

Month

GSTIN

(a)

Legal name of the registered person

(b)

Trade name, if any

3. Taxable outward supplies made to registered persons including supplies attracting reverse

charge other than the supplies covered in Table No. 4

GSTIN/

/UIN

Invoice details

Rate

Taxable

value

Amount

Place of Supply

(Name of

State/UT)

No.

Date

Value

Integrated

Tax

Central

Tax

State /

UT Tax

Cess

3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)

3B. Supplies attracting reverse charge (From table 4A of GSTR-2)

4. Zero rated supplies made to SEZ and deemed exports

GSTIN of recipient

Invoice details

Integrated Tax

No.

Date

Value

Rate

Taxable value

Tax amount

4A. Supplies made to SEZ unit or SEZ Developer

4B. Deemed exports

5. Debit notes, credit notes (including amendments thereof) issued during current period

Details of original

document

Revised details of

document or details of

original Debit / Credit Note Rate Taxable

value

Place of

supply (Name

of State/UT)

Amount of tax

GSTIN No. Date GSTIN No. Date

Value

Integrated

Tax

Central

Tax

State /

/UT

Tax

Cess

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom and in case of any reduction

in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

Signatures

Place

Name of Authorised Signatory

Date

Designation /Status

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

915

Form GSTR-2

[See rule 60(1)]

Details of inward supplies of goods or services

Year

Month

1. GSTIN

2. (a)

Legal name of the registered person

Auto populated

(b)

Trade name, if any

Auto populated

3. Inward supplies received from a registered person other than the supplies attracting reverse charge

(Amount in Rs. for all Tables)

GSTIN

supplier

Invoice

details

Rate

Taxable value

Amount of Tax

Place

supply

(Name

State/

/UT)

Whether

input or

input

service/

/Capital

goods (incl

plant and

machinery)/

/Ineligible

for ITC

Amount of ITC

available

Date

Value

Integrated tax

Central

Tax

State/

/UT Tax

CESS

Integrated Tax

Central

Tax

State/

UT Tax

CESS

4. Inward supplies on which tax is to be paid on reverse charge

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of Tax

Place of

supply

(Name of

State/UT)

Whether

input or

input

service/

Capital

goods (incl.

Plant and

machinery)/

Ineligible for

ITC

Amount of ITC available

Integrated

Tax

Central

Tax

State/

UT Tax ^Cess

No Date Value

Integrated

tax

Central

Tax

State/

Tax

Cess

4A. Inward supplies received from a registered supplier (attracting reverse charge)

4B. Inward supplies received from an unregistered supplier

4C. Import of service

5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry

GSTIN of

supplier

Details of bill of entry

Rate

Taxable

value

Amount

Whether

input /

/Capital

goods(incl.

plant and

machinery)/

/Ineligible for

ITC

Amount of ITC

available

No.

Date

Value

Integrated

Tax

Cess

Integrated

Tax

Cess

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

916

5A. Imports

5B. Received from SEZ

Port code +No. of BE=13 digits

Assessable

Value

6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables

3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments]

Details of

original

invoice/Bill

of entry No.

Revised details

of invoice

Rate

Taxable value

Amount

Place

supply

Whether

input or

input

service/

Capital

goods/

Ineligible

for ITC)

Amount of ITC

available

Integrated

Tax

Central Tax

State/UT Tax

Cess

GSTIN

No.

Date

GSTIN

No.

Date

Value

Integrated

Tax

Central Tax

State/UT Tax

Cess

2 3

6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3

and 4 of earlier returns]- If details furnished earlier were incorrect

6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5

of earlier returns]-If details furnished earlier were incorrect

6C. Debit Notes/Credit Notes [original]

6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]

7. Supplies received from composition taxable person and other exempt/Nil rated/Non-GST

supplies received

Description

Value of supplies received from

Composition taxable

person

Exempt supply

Nil Rated supply

Non-GST supply

7A. Inter-State supplies

7B. Intra-state supplies

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

917

8. ISD credit received

GSTIN of ISD

ISD Document Details

ISD Credit received

Amount of eligible ITC

No.

Date

Integrated

Tax

Central

Tax

State/

UT Tax

Cess ^Integrated

Tax

Central

Tax

State/UT

Tax

Cess

8A. ISD Invoice

8B. ISD Credit Note

9. TDS and TCS Credit received

GSTIN of Deductor/

/GSTIN of

e-Commerce Operator

Gross

Value

Sales

Return

Net Value

Amount

Integrated

Tax

Central Tax

State Tax /UT Tax

9A. TDS

9B. TCS

10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply

Rate

Gross

Advance

Paid

Place of supply

(Name of

State/UT)

Amount

Integrated

Tax

Central Tax

State/UT Tax

Cess

(I) Information for the current month

10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to

output tax liability)

10A (1). Intra-State supplies (Rate Wise)

10A (2). Inter -State Supplies (Rate Wise)

10B. Advance amount on which tax was paid in earlier period but invoice has been received in the

current period [ reflected in Table 4 above]

10B (1). Intra-State Supplies (Rate Wise)

10B (2). Intra-State Supplies (Rate Wise)

(II) Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised

information]

Month

^{Amendment relating to information furnished}

in S. No.(select)

10A(1) 10A(2) 10(B1) 10B(2)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

918

11. Input Tax Credit Reversal/Reclaim

Description for reversal of ITC

To be added to

or reduced from

output liability

Amount of ITC

Integrated

Tax

Central

Tax

State/UT

Tax

CESS

A. Information for the current tax

period

(a) Amount in terms of rule 37(2)

To be added

(b) Amount in terms of rule 39(1)(j)(ii)

To be added

(d) Amount in terms of rule 43(1) (h)

To be added

(e) Amount in terms of rule 42 (2)(a)

To be added

(f) Amount in terms of rule 42(2)(b)

To be reduced

(g) On account of amount paid

subsequent to reversal of ITC

To be reduced

(h) Any other liability (Specify)

……

B. Amendment of information furnished in Table No. 11 at S. No. A in an earlier return

Amendment is in respect of

information furnished in the Month

Specify the information you wish to

amend (Drop down)

12. Addition and reduction of amount in output tax for mismatch and other reasons

Description

Add to or

reduce from

output liability

Amount

Integrated

Tax

Central

Tax

State/

/UT Tax

CESS

(a)

ITC claimed on mismatched/duplication of

invoices/debit notes

Add

(b)

Tax liability on mismatched credit notes

Add

(c)

Reclaim on account of rectification of

mismatched invoices/debit notes

Reduce

(d)

Reclaim on account of rectification of

mismatched credit note

Reduce

(e)

Negative tax liability from previous tax

periods

Reduce

(f)

Tax paid on advance in earlier tax periods

and adjusted with tax on supplies made in

current tax period

Reduce

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

919

13. HSN summary of inward supplies

Sr. No.

HSN

Description

(Optional if

HSN is

furnished)

UQC

Total

Quantity

Total

value

Total

Taxable

Value

Amount

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom

Signatures………………………………

Place:

Name of Authorised Signatory

Date:

Designation /Status

Instructions –

1. Terms used:

a. GSTIN: Goods and Services Tax Identification Number

UIN:

Unique Identity Number

UQC:

Unit Quantity Code

HSN:

Harmonized System of Nomenclature

POS:

Place of Supply (Respective State)

B to B: From one registered person to another registered person

B to C: From registered person to unregistered person

2. Table 3 & 4 to capture information of:

(i)

Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by

supplier in GSTR-1 to be made available in GSTR-2 based on auto-populated details received

in GSTR-2A;

(ii)

Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to

capture inward supplies attracting reverse charge;

(iii)

The recipient taxpayer has the following option to act on the auto populated information:

a. Accept,

b. Reject,

c. Modify (if information provided by supplier is incorrect), or

d. Keep the transaction pending for action (if goods or services have not been received)

(iv)

After taking the action, recipient taxpayer will have to mention whether he is eligible to avail

credit or not and if he is eligible to avail credit, then the amount of eligible credit against the

tax mentioned in the invoice needs to be filed;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

920

(v)

The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if

he is in possession of invoices and have received the goods or services;

(vi)

Table 4A to be auto populated;

(vii)

In case of invoices added by recipient tax payer, Place of Supply (PoS) to be captured always

except in case of supplies received from registered person, where it is required only if the

same is different from the location of the recipient;

(viii)

Recipient will have the option to accept invoices auto populated as well as add invoices,

pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13

of the Act; and

(ix)

Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are

inputs or input services or capital goods (including plant and machinery).

3. Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ

Unit to be reported rate-wise by recipient tax payer in Table 5.

4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of

entry number.

5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed

(IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of

recipient tax payer.

6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4

and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in

case of export transactions.

7. Table 7 captures information on a gross value level.

8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD

(whether eligible or ineligible) will be made available to the recipient unit and it will be required to

re-determine the eligibility as well as the amount eligible as ITC.

9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not

applicable in case of tax deducted at source in Table 9.

10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the

Electronic Credit Ledger on submission of its return in Form GSTR-3.

11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or

non-business purpose.

12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including

adjustments against invoices issued should be reported in Table 10.

13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to

rectification of mismatch on account of filing of GSTR-3 of the immediately preceding tax period.

14. Reporting criteria of HSN will be same as reported in GSTR-1.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

921

Form GSTR-4A

[See rules 59(3) & 66(2)]

Auto-drafted details for registered person opting for composition levy

(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)

Year

Quarter

GSTIN

(a)

Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

3. Inward supplies received from registered person including supplies attracting reverse charge

GSTIN

supplier

Invoice details

Rate ^Taxable

value

Amount of tax

Place of

supply

(Name of

State/UT)

No.

Date

Value

Integrated

Tax

Central Tax State/UT Tax

Cess

3A. Inward supplies received from a registered supplier (other than supplies attracting reverse

charge)

3B. Inward supplies received from a registered supplier (attracting reverse charge)

4. Debit notes/credit notes (including amendments thereof) received during current period

Details of original

document

Revised details of

document or details of

original Debit/Credit Note

Rate ^Taxable

value

Amount of tax

Place of

supply

(Name of

State/UT)

GSTIN

No. Date GSTIN No. Date Value

Integrated

Tax

Central

Tax

State/UT

Tax

Cess

5. TDS Credit received

GSTIN of deductor

Gross value

Amount of tax

Central Tax

State/UT Tax

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

922

Form GSTR-5

[See rule 63]

Return for Non-resident taxable person

Year

Month

GSTIN

(a)

Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

(c)

Validity period of registration

Auto Populated

3. Inputs/Capital goods received from Overseas (Import of goods)

(Amount in Rs. for all Tables)

Details of bill of entry

Rate

Taxable

value

Amount

Amount of ITC available

No.

Date

Value

Integrated Tax

Cess

Integrated

Tax

Cess

4. Amendment in the details furnished in any earlier return

Original

details

Revised details

Differential ITC

(+/_)

Bill of entry

Rate

Taxable

value

Amount

Amount of ITC

available

No. Date

No.

Date

Value

Integrated

Tax

Cess

Integrated

Tax

Cess

Integrated

tax

Cess

5. Taxable outward supplies made to registered persons (including UIN holders)

GSTIN/

/UIN

Invoice details

Rate

Taxable

value

Amount

Place of

Supply

(Name of

State/UT)

No.

Date

Value

Integrated

Tax

Central

Tax

State/

/UT Tax

Cess

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

923

6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than

Rs. 2.5 lakh

Place of

Supply

(State/UT)

Invoice details

Rate

Taxable Value

Amount

No.

Date

Value

Integrated Tax

Cess

7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the

supplies mentioned at Table 6

Rate of tax

Total Taxable

value

Amount

Integrated Tax

Central Tax

State/UT Tax

Cess

7A. Intra-State supply (Consolidated, rate wise)

7B. Inter-State Supplies where the value of invoice is upto Rs. 2.5 lakh [Rate wise]

Place of Supply (Name of State)

8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table

5 and 6 [including debit note/credit notes and amendments thereof]

Details of original

document

Revised details of document

details of original

Debit/Credit Notes

Rate ^Taxable

Value

Amount

Place of

supply

GSTIN

No. Date

GSTIN No.

Date

Value

Integrated

Tax

Central

Tax

State/

/UT Tax ^Cess

8A. If the invoice details furnished earlier were incorrect

8B. Debit Notes/Credit Notes [original)]

8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]

9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier

tax periods in Table 7

Rate of tax

Total taxable

value

Amount

Integrated Tax

Central Tax

State / UT Tax

Cess

Tax period for which the details are being revised

9A. Intra-State Supplies [Rate wise]

9B. Inter-State Supplies [Rate wise]

Place of Supply (Name of State)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

924

10. Total tax liability

Rate of Tax

Taxable

value

Amount of tax

Integrated

Tax

Central Tax

State/UT Tax

CESS

10A. On account of outward supply

10B. On account of differential ITC being negative in Table 4

11. Tax payable and paid

Description

Tax

payable

Paid in

cash

Paid through ITC

Tax Paid

Integrated tax

Cess

(a) Integrated Tax

(b) Central Tax

(d) Cess

12. Interest, late fee and any other amount payable and paid

Description

Amount payable

Amount paid

I. Interest on account of

(a) Integrated tax

(b) Central Tax

(d) Cess

II. Late fee on account of

(a) Central tax

(b) State / UT tax

13. Refund claimed from electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Other

Debit Entry Nos.

(a) Integrated tax

(b) Central Tax

(d) Cess

Bank Account Details (Drop Down)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

925

14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after

payment of tax and submissions of return]

Description

Tax paid in

cash

Tax paid through ITC

Interest

Late fee

Integrated tax

Cess

(a) Integrated tax

(b) Central Tax

(d) Cess

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

Signatures of Authorised Signatory

Place ……………

Name of Authorised Signatory

Date …………….

Designation /Status

Instructions:—

1. Terms used:

a. GSTIN: Goods and Services Tax Identification Number

b. UIN:

Unique Identity Number

c. UQC:

Unit Quantity Code

d. HSN:

Harmonized System of Nomenclature

e. POS:

Place of Supply (Respective State)

B to B: From one registered person to another registered person

g. B to C: From registered person to unregistered person

2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.

3. The details in GSTR-5 should be furnished by 20^thof the month succeeding the relevant tax

period or within 7 days from the last date of the registration whichever is earlier.

4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the

amount of ITC eligible on such import of goods.

5. Recipient to provide for Bill of Entry information including six digits port code and seven digits

bill of entry number.

6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax

period.

7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and

services should be reported as under:

i. For all B to B supplies (whether inter-State or intra-State), invoice level details should be

uploaded in Table 5;

ii. For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C

Large) invoice level detail to be provided in Table 6; and

iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.

2,50,000/- State-wise summary of supplies shall be filed in Table 7.

8. Table 8 consists of amendments in respect of —

B2B outward supplies declared in the previous tax period;

ii.

“B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported in the

previous tax period; and

iii.

Original Debit and credit note details and its amendments.

9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State

supplies where invoice value is more than Rs. 2,50,000/-.

10. Table 10 consists of tax liability on account of outward supplies declared in the current tax

period and negative ITC on account of amendment to import of goods in the current tax period.

On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the

respective ledgers.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

926

Form GSTR-5A

[See rule 64]

Details of supplies of online information and database access or retrieval services by a person located

outside India made to non-taxable persons in India

GSTIN of the supplier-

(a) Legal name of the registered person -

(b) Trade name, if any -

Name of the Authorised representative in India filing the return –

Period: Month - Year -

Taxable outward supplies made to consumers in India

(Amount in Rupees)

Place of supply

(State/UT)

Rate of tax

Taxable value

Integrated tax

Cess

5A. Amendments to taxable outward supplies to non-taxable persons in India

(Amount in Rupees)

Month

Place of supply

(State/UT)

Rate of

tax

Taxable value

Integrated tax

Cess

6. Calculation of interest, penalty or any other amount

Sr. No.

Description

Amount of tax due

Integrated tax

CESS

Interest

Others (Please specify)

Total

7. Tax, interest, late fee and any other amount payable and paid

Sr. No.

Description

Amount payable

Debit

entry No.

Amount paid

Integrated

tax

CESS

Integrated

tax

CESS

Tax Liability (based on

Table 5 & 5A)

Interest (based on Table 6)

Others (Please specify)

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place

Name of Authorised Signatory

Date

Designation/Status

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

927

Form GSTR-6

[See rule 65]

Return for input service distributor

Year

Month

GSTIN

(a)

Legal name of the registered person

(b)

Trade name, if any

3. Input tax credit received for distribution

GSTIN

supplier

Invoice details

Rate

Taxable

value

Amount of Tax

No.

Date

Value

Integrated tax

Central Tax State/UT Tax

CESS

(Amount in Rs. for all Tables)

4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)

Description

Integrated

tax

Central Tax

State/UT Tax

CESS

(a) Total ITC available for

distribution

(b) Amount of eligible ITC

5. Distribution of input tax credit reported in Table 4

GSTIN of recipient/State, if

recipient is unregistered

ISD invoice

Distribution of ITC by ISD

No.

Date

Integrated Tax

Central Tax

State/UT

Tax

CESS

5A. Distribution of the amount of eligible ITC

5B. Distribution of the amount of ineligible ITC

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

928

6. Amendments in information furnished in earlier returns in Table No. 3

Original details

Revised details

GSTIN of

supplier ^{No. Date}

GSTIN

supplier

Invoice/debit

note/credit note

details

Rate ^Taxable

value

Amount of Tax

No.

Date

Value

Integrated

tax

Central

Tax

State/

/UT Tax

CESS

6A. Information furnished in Table 3 in an earlier period was incorrect

6B. Debit Notes/Credit Notes received [Original]

6C. Debit Notes/Credit Notes [Amendments]

7. Input tax credit mis-matches and reclaims to be distributed in the tax period

Description

Integrated tax

Central Tax

State/UT Tax

Cess

7A. Input tax credit mismatch

7B. Input tax credit reclaimed on

rectification of mismatch

8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)

GSTIN of

recipient

ISD credit No.

ISD invoice

Input tax distribution by ISD

No.

Date

No.

Date

Integrated

Tax

Central

Tax

State Tax

CESS

8A. Distribution of the amount of eligible ITC

8B. Distribution of the amount of ineligible ITC

9. Redistribution of ITC distributed to a wrong recipient (plus/minus)

Original input tax credit distribution

Re-distribution of input tax credit to the correct recipient

GSTIN of

original

recipient

ISD invoice detail

ISD credit

note

GSTIN

of new

recipient

ISD invoice

Input tax credit redistributed

No.

Date

No.

Date

No.

Date

Integrated

Tax

Central

Tax

State

Tax

CESS

9A. Distribution of the amount of eligible ITC

9B. Distribution of the amount of ineligible ITC

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

929

10. Late Fee

On account of

Central Tax

State/UT tax

Debit Entry No.

Late fee

11. Refund claimed from electronic cash ledger

Description

Fee

Other

Debit Entry Nos.

(a) Central Tax

(b) State/UT Tax

Bank Account Details (Drop Down)

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Place

Name of Authorised Signatory

Date

Designation/Status

Instructions:-

1. Terms Used :-

a. GSTIN :- Goods and Services Tax Identification Number

b. ISD :- Input Service Distributor

c. ITC: - Input tax Credit.

2. GSTR-6 can only be filed only after 10^th of the month and before 13^th of the month succeeding the

tax period.

3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6.

4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then

in that case ISD has to separately register as Normal taxpayer.

5. ISD will have late fee and any other liability only.

6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which

the inward supplies have been received.

7. Ineligible ITC will be in respect of supplies made as per Section 17(5).

8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer

has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units.

9. Table 7 in respect of mismatch liability will be populated by the system.

10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash

ledger.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

930

Form GSTR-6A

[See Rule 59(3) & 65]

Details of supplies auto-drafted form

(Auto-drafted from GSTR-1)

Year

Month

GSTIN

(a)

Legal name of the registered person

(b)

Trade name, if any

3. Input tax credit received for distribution

(Amount in Rs. for all Tables)

GSTIN

of supplier

Invoice details

Rate

Taxable

value

Amount of Tax

No.

Date Value

Integrated tax

Central Tax

State/UT Tax

Cess

4. Debit/Credit notes (including amendments thereof) received during current tax period

Details of original document

Revised details of document or details of Debit/Credit Note

GSTIN of

supplier

No.

Date

GSTIN of

supplier

No. Date Value Rate Taxable

value

Amount of tax

Integrated

tax

Central

Tax

State/

/UT Tax

Cess

______

Form GSTR-7

[See rule 66 (1)]

Return for Tax Deducted at Source

Year

Month

GSTIN

(a) Legal name of the Deductor

Auto Populated

(b) Trade name, if any

Auto Populated

3. Details of the tax deducted at source

(Amount in Rs. for all Tables)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

931

GSTIN

of deductee

Amount paid to deductee on which

tax is deducted

Amount of tax deducted at source

Integrated Tax

Central Tax

State/UT Tax

4. Amendments to details of tax deducted at source in respect of any earlier tax period

Original details

Revised details

Month

GSTIN of

deductee

Amount paid to

deductee on

which tax is

deducted

GSTIN

deductee

Amount paid to

deductee on which

tax is deducted

Amount of tax deducted at source

Integrated

Tax

Central

Tax

State/UT

Tax

5. Tax deduction at source and paid

Description

Amount of tax deducted

Amount paid

(a) Integrated Tax

(b) Central Tax

6. Interest, late Fee payable and paid

Description

Amount payable

Amount paid

(I) Interest on account of TDS in respect of

(a) Integrated tax

(b) Central Tax

(II) Late fee

(a) Central tax

(b) State/UT tax

7. Refund claimed from electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Other

Debit Entry Nos.

(a) Integrated Tax

(b) Central Tax

Bank Account Details (Drop Down)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

932

8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of

tax and submissions of return]

Description

Tax paid in cash

Interest

Late fee

(a) Integrated Tax

(b) Central Tax

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Place:

Name of Authorised Signatory

Date:

Designation/Status

Instructions –

1. Terms used:

a) GSTIN: Goods and Services Tax Identification Number

b) TDS: Tax Deducted at Source

2. Table 3 to capture details of tax deducted.

3. Table 4 will contain amendment of information provided in earlier tax periods.

4. Return cannot be filed without full payment of liability.

______

Form GSTR 7A

[See rule 66(3)]

Tax Deduction at Source Certificate

1. TDS Certificate No. –

2. GSTIN of deductor –

3. Name of deductor –

4. GSTIN of deductee–

5. (a) Legal name of the deductee -

(b) Trade name, if any –

6. Tax period in which tax deducted and accounted for in GSTR-7 –

7. Details of supplies Amount of tax deducted –

Value on which tax deducted

Amount of Tax deducted at source (Rs.)

Integrated Tax

Central Tax

State/UT Tax

Signature

Name

Designation

Office -

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

933

Form GSTR - 8

[See rule 67(1)]

Statement for tax collection at source

Year

Month

GSTIN

(a)

Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

3. Details of supplies made through e-commerce operator

(Amount in Rs. for all Tables)

GSTIN of

the

supplier

Details of supplies made which attract TCS

Amount of tax collected at source

Gross value of

supplies made

Value of

supplies

returned

Net amount liable

for TCS

Integrated Tax

Central Tax

State/UT Tax

3A. Supplies made to registered persons

3B. Supplies made to unregistered persons

4. Amendments to details of supplies in respect of any earlier statement

Original details

Revised details

Month

GSTIN of

supplier

GSTIN of

supplier

Details of supplies made which attract

TCS

Amount of tax collected at source

Gross value

of supplies

made

Value of

supply

returned

Net

amount

liable for

TCS

Integrated

Tax

Central

Tax

State/UT Tax

4A. Supplies made to registered persons

4B. Supplies made to unregistered persons

5. Details of interest

On account of

Amount in

default

Amount of interest

Integrated Tax

Central Tax

State/UT Tax

Late payment of TCS

amount

6. Tax payable and paid

Description

Tax payable

Amount paid

(a) Integrated Tax

(b) Central Tax

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

934

7. Interest payable and paid

Description

Amount of interest

payable

Amount paid

(a) Integrated tax

(b) Central Tax

8. Refund claimed from electronic cash ledger

Description

Tax

Interest

Penalty

Other

Debit Entry

Nos.

(a) Integrated tax

(b) Central Tax

Bank Account Details (Drop Down)

9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and

submissions of return]

Description

Tax paid in cash

Interest

(a) Integrated tax

(b) Central Tax

(c)

State/UT Tax

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Place:

Name of Authorised Signatory

Date:

Designation /Status

Instructions:-

1. Terms Used :-

a. GSTIN :- Goods and Services Tax Identification Number

b. TCS :- Tax Collected at source

2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.

3. TCS liability will be calculated on the basis of table 3 and table 4.

4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax

period has been discharged.

5. Cash ledger will be debited for the refund claimed from the said ledger.

6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of

GSTR-8.

7. Matching of Details with supplier’s GSTR-1 will be at the level of GSTIN of supplier.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

935

Form GSTR -11

[See rule 82]

Statement of inward supplies by persons having Unique Identification Number (UIN)

Year

Month

UIN

Name of the person having UIN

Auto

populated

3. Details of inward supplies received

(Amount in Rs. for all Tables)

GSTIN of

supplier

Invoice/Debit

Note/Credit Note

details

Rate

Taxable

value

Amount of tax

No.

Date

Value

Integrated

tax

Central

Tax

State/

/UT Tax

CESS

3A. Invoices received

3B. Debit/Credit Note received

4. Refund amount

Integrated tax

Central Tax

State/ UT Tax

CESS

Bank details (drop down)

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Place

Signature

Name of Authorised Signatory

Date

Designation/Status

Instructions:-

1. Terms Used :-

a. GSTIN :- Goods and Services Tax Identification Number

b. UIN :- Unique Identity Number

2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when

required to file by proper officer.

3. Table 3 of GSTR-11 will be populated from GSTR-1.

4. UIN holder will not be allowed to add or modify any details in GSTR-11.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

936

Form GST PCT - 01

[See rule 83(1)]

Application for Enrolment as Goods and Services Tax Practitioner

Part –A

State /UT –

District -

(i)

Name of the Goods and Services Tax Practitioner

(As mentioned in PAN)

(ii)

PAN

(iii)

Email Address

(iv)

Mobile Number

Note - Information submitted above is subject to online verification before proceeding to fill up Part-B.

PART B

Enrolling Authority

Centre

State

State/UT

Date of application

Enrolment sought as:

(1) Chartered Accountant holding COP

(2) Company Secretary holding COP

(3) Cost and Management Accountant holding COP

(4) Advocate

(5) Graduate or Postgraduate degree in Commerce

(6) Graduate or Postgraduate degree in Banking

(7) Graduate or Postgraduate degree in Business

Administration

(8) Graduate or Postgraduate degree in Business

Management

(9) Degree examination of any recognized Foreign

University

(10) Retired Government Officials

Membership Number

5.1

Membership Type (drop down will

change based the institute selected)

5.2

Date of Enrolment/Membership

5.3

Membership Valid upto

Advocates registered with Bar (Name

of Bar Council)

6.1

Registration Number as given by Bar

6.2

Date of Registration

6.3

Valid up to

Retired Government Officials

Retired from Centre/State

7.1

Date of Retirement

7.2

Designation of the post held at the

time of retirement

Scanned copy of Pension Certificate issued by AG

office or any other document evidencing retirement

Applicant Details

8.1

Full name as per PAN

8.2

Father’s Name

8.3

Date of Birth

8.4

Photo

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

937

8.5

Gender

8.6

Aadhaar

8.7

PAN

< Pre filled from Part A>

8.8

Mobile Number

8.9

Landline Number

8.10

Email id

< Pre filled from Part A>

Professional Address

(Any three will be mandatory)

9.1

Building No./Flat No./Door No.

9.2

Floor No.

9.3

Name of the Premises/Building

9.4

Road/Street Lane

9.5

Locality/Area/Village

9.6

District

9.7

State

9.8

PIN Code

10.

Qualification Details

10.1

Qualifying Degree

10.2

Affiliation University/Institute

Consent

I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in

the form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI

for the purpose of authentication. “Goods and Services Tax Network” has informed me that

identity information would only be used for validating identity of the Aadhaar holder and will be

shared with Central Identities Data Repository only for the purpose of authentication.

Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

Place

< DSC/E-sign of the Applicant/EVC>

Date

< Name of the Applicant>

Acknowledgment

Application Reference Number (ARN) -

You have filed the application successfully.

GSTIN, if available:

Legal Name:

Form No. :

Form Description

Date of Filing:

Time of filing:

Center Jurisdiction:

State Jurisdiction

Filed by

Temporary reference number, (TRN) if any:

Place:

It is a system generated acknowledgement and does not require any signature.

Note - The status of the application can be viewed through “Track Application Status” at dash board on

the GST Portal.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

938

Form GST PCT-02

[See rule 83(2)]

Enrolment Certificate of Goods and Services Tax Practitioner

Enrolment Number

PAN

Name of the Goods and Services Tax Practitioner

Address and Contact Information

Date of enrolment as GSTP

Date Signature of the Enrolment Authority

Name and Designation.

Centre/State

______

Form GST PCT-03

[See rule 83(4)]

Reference No.

Date

Name

Address of the Applicant

GST practitioner enrolment No.

Show Cause Notice for disqualification

It has come to my notice that you are guilty of misconduct, the details of which are given hereunder:

You are hereby called upon to show cause as to why the certificate of enrolment granted to you should

not be rejected for reasons stated above. You are requested to submit your response within <15> days

to the undersigned from the date of receipt of this notice.

Appear before the undersigned on ----- (date)…………. (Time)………

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the

appointed date and time, the case will be decided ex parte on the basis of available records and on

merits.

Signature

Name

(Designation)

______

Form GST PCT-04

[See rule 83(4)]

Reference No.

Date-

Name

Address

Enrollment Number

Order of rejection of enrolment as GST Practitioner

This has reference to your reply dated ---- in response to the notice to show cause dated -----.

- Whereas no reply to notice to show cause has been submitted; or

- Whereas on the day fixed for hearing you did not appear; or

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

939

- Whereas the undersigned has examined your reply and submissions made at the time of hearing,

and is of the opinion that your enrolment is liable to be cancelled for following reason(s).

The effective date of cancellation of your enrolment is <<DD/MM/YYYY >>.

Signature

Name

(Designation)

______

Form GST PCT-05

[See rule 83(6)]

Authorisation/withdrawal of authorisation for Goods and Services Tax Practitioner

The Authorised Officer

Central Tax/State Tax.

PART-A

Sir/Madam

I/We <Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members

of Managing Committee of Associations/Board of Trustees etc.) do hereby

1. *solemnly authorise,

2. *withdraw authorisation of

----------- (Name of the Goods and Services Tax Practitioner), bearing Enrolment Number-------- for the

purposes of Section 48 read with rule 83 to perform the following activities on behalf of -------- (Legal

Name) bearing << GSTIN - >>:

Sr. No.

List of Activities

Check box

To furnish details of outward and inward supplies

To furnish monthly, quarterly, annual or final return

To make deposit for credit into the electronic cash ledger

To file an application for claim of refund

To file an application for amendment or cancellation of registration

The consent of the ---------- (Name of Goods and Services Tax Practitioner) is attached herewith*.

*Strike out whichever is not applicable.

Signature of the authorised signatory

Name

Designation/Status

Date

Place

Part -B

Consent of the Goods and Services Tax Practitioner

I <<(Name of the Goods and Services Tax Practitioner>>< Enrolment Number> do hereby solemnly

accord my consent to act as the Goods and Services Tax Practitioner on behalf of ------ (Legal name),

GSTIN ……….. only in respect of the activities specified by ------ (Legal name), GSTIN ………..

Signature

Name

Date

Enrolment No.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

942

Form GST PMT –01

[See rule 85(1)]

Electronic Liability Register of Registered Person

(Part–I: Return related liabilities)

(To be maintained at the Common Portal)

GSTIN –

Name (Legal) –

Trade name, if any

Tax Period –

Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All

(Amount in Rs.)

Sr. No.

Date (dd/mm/ yyyy)

Reference No.

Ledger used for

discharging liability

Description

Type of Transaction

[Debit (DR)

(Payable)] / [Credit

(CR) (Paid)/]

Amount debited / credited

(Central Tax/State Tax/UT

Tax/Integrated Tax/CESS/Total)

Balance (Payable)

(Central Tax/State Tax/UT

Tax/Integrated Tax/CESS/Total)

Tax

Interest

Penalty

Fee

Others

Total

Tax

Interest

Penalty

Fee

Others

Total

Note –

1. All liabilities accruing due to return and payments made against the same will be recorded in

this ledger.

2. Under description head - liabilities due to opting for composition, cancellation of registration will

also be covered in this part. Such liabilities shall be populated in the liability register of the tax

period in which the date of application or order falls, as the case may be.

3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by

reducing credit (amount paid) from the debit (amount payable).

4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

943

Form GST PMT –01

[See rule 85(1)]

Electronic Liability Register of Taxable Person

(Part–II: Other than return related liabilities)

(To be maintained at the Common Portal)

Demand ID --

GSTIN/Temporary Id –

Demand date -

Name (Legal) –

Trade name, if any -

Stay status – Stayed/Un-stay

Period - From ------- To -------- (dd/mm/yyyy)

Act - Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All

(Amount in Rs.)

Sr.

No.

Date (dd/

/mm/yyyy)

Reference

No.

Tax Period, if

applicable

Ledger used

for discharging

liability

Description

Type of Transaction

[Debit (DR) (Payable)]/[Credit

(CR) (Paid)]/Reduction (RD)/

/Refund adjusted (RF)/]

Amount debited/credited (Central Tax/State

Tax/UT Tax/Integrated Tax/CESS/Total)

Balance (Payable)

(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)

Tax

Interest

Penalty

Fee

Others

Total

Tax

Interest

Penalty

Fee Others Total

Status

(Stayed

/Unstayed)

Note –

All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete

description of the transaction to be recorded accordingly.

All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.

Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc.

will be reflected here.

Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing

balance may still be positive.

Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall

balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.

The closing balance in this part shall not have any effect on filing of return.

Reduction in amount of penalty would be automatic, based on payment made after show cause notice or

within the time specified in the Act or the rules.

Payment made against the show cause notice or any other payment made voluntarily shall be shown in the

simultaneously.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

944

Form GST PMT –02

[See rule 86(1)]

Electronic Credit Ledger of Registered Person

(To be maintained at the Common Portal)

GSTIN –

Name (Legal) –

Trade name, if any -

Period - From ------- To -------- (dd/mm/yyyy)

Act - Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All

(Amount in Rs.)

Sr.

No.

Date (dd/mm/

/yyyy)

Reference

No.

Tax Period,

if any

Description (Source of credit

& purpose of utilisation)

Transaction Type

[Debit (DR) / Credit (CR)]

Credit/Debit

Balance available

Central

Tax

State

Tax

Integrated

Tax

CESS

Total

Central

Tax

State

Tax

Integrated

Tax

CESS

Total

Balance of Provisional credit

Sr.

No.

Tax period

Amount of provisional credit balance

Central Tax

State Tax

Integrated

Cess

Total

Mismatch credit (Other than reversed)

Sr.

No.

Tax period

Amount of mismatch credit

Central Tax

State Tax

Integrated

Cess

Total

Note —

All type of credits as per return, credit on account of merger, credit due on account of pre-registration

inputs, etc., credit due to opting out from composition scheme, transition etc. will be recorded in the credit

ledger.

Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability

related to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected,

then it will be credited back to the ledger to the extent of rejection.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

945

Form GST PMT –03

[See rules 86(4) & 87(11)]

Order for re-credit of the amount to cash or credit ledger on rejection of refund claim

Reference No.

Date:

1. GSTIN–

2. Name (Legal)–

3. Trade name, if any

4. Address–

5. Period/Tax Period to which the credit relates, if any–

6. Ledger from which debit entry was made for claiming refund-–

7. Debit entry No. and date–

8. Application reference No. and date–

9. No. and date of order vide which refund was rejected

10. Amount of credit–

Sr.

No.

Act (Central Tax/State Tax/

/UT Tax/Integrated Tax/CESS)

Amount of credit (Rs.)

Tax

Interest

Penalty

Fee

Other

Total

Signature

Name

Designation of the officer

Note—

‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT

Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services

Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

_________

Form GST PMT –04

[See rules 85(7), 86(6) & 87(12)

Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register

GSTIN

Name (Legal)

Trade name, if any

Ledger/Register in which

discrepancy noticed

Credit ledger

Cash ledger

Liability register

Details of the discrepancy

Date

Type of tax

Type of discrepancy

Amount involved

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Reasons, if any

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best

of my knowledge and belief.

Signature

Place

Name of Authorized Signatory

Date

Designation /Status………………

Note –

‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT

Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services

Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

From ----------- To -------------

cash/credit ledger

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

946

Form GST PMT –05

[See rule 87(1)]

Electronic Cash Ledger

(To be maintained at the Common Portal)

GSTIN/Temporary Id –

Name (Legal) –

Trade name, if any

Period - From ------- To -------- (dd/mm/yyyy)

Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All

(Amount in Rs.)

Sr.

No.

Date of deposit

/Debit (dd/mm/ yyyy)

Time of

deposit

Reporting date

(by bank)

Reference

No.

Tax

Period, if

applicable

Description

Type of

Transaction

[Debit (DR)/

/Credit (CR)]

Amount debited/credited (Central Tax/State Tax/

/UT Tax/Integrated Tax/CESS/Total)

Balance

(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/ Total)

Tax

Interest

Penalty

Fee

Others

Total

Tax

Interest

Penalty

Fee

Others

Fee

Note—

1. Reference No. includes BRN (Bank Reference Number), debit entry No., order No., if any, and acknowledgment

No. of return in case of TDS & TCS credit.

2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.

3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which

deposit has been made, and type of liability for which any debit has been made will also recorded under the

head “description”.

4. Application No., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability

for which payment is being made will also be recorded under the head “description” .

5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.

6. Date and time of deposit is the date and time of generation of CIN as reported by bank.

7. ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax;

‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and

Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

947

Form GST PMT –06

[See rule 87(2)]

Challan for deposit of goods and services tax

CPIN

<<Auto Generated after submission of

information>>

Date <<Current date>>

Challan Expiry Date --

GSTIN

<<Filled in/Auto populated>>

Email address

<<Auto Populated>>

Name (Legal)

<<Auto Populated>>

Mobile No.

<<Auto Populated>>

Address

<<Auto Populated>>

Details of Deposit (All Amount in Rs.)

Government

Major Head

Minor Head

Government

of India

Tax

Interest

Penalty

Fee

Others

Total

Central Tax

(----)

Integrated Tax

(----)

CESS

(----)

Sub-Total

State (Name)

State Tax

(----)

UT (Name)

UT Tax

(----)

Total Challan Amount

Total Amount in words

 e-Payment

(This will include all modes of e-payment

such as CC/DC and net banking.

Taxpayer will choose one of this)

 Over the Counter (OTC)

Bank (Where cash or instrument is

proposed to be deposited)

Details of Instrument

 Cash

 Cheque

 Demand Draft

 NEFT/RTGS

Remitting bank

Beneficiary name

GST

Beneficiary Account Number (CPIN)

<CPIN>

Name of beneficiary bank

Reserve Bank of India

Beneficiary Bank’s Indian Financial System Code (IFSC)

IFSC of RBI

Amount

Note: Charges to be separately paid by the person making payment.

Particulars of depositor

Name

Mode of Payment (relevant part will become active when the particular mode is selected)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

948

Designation/ Status (Manager, partner etc.)

Signature

Date

Paid Challan Information

GSTIN

Taxpayer Name

Name of Bank

Amount

Bank Reference No. (BRN)/UTR

CIN

Payment Date

Bank Ack. No. (For Cheque/DD deposited at Bank’s counter)

Note—- UTR stands for Unique Transaction Number for NeFT/RTGS payment.

_________

Form GST PMT –07

[See rule 87(8)]

Application for intimating discrepancy relating to payment

1. ^GSTIN

2. ^{Name (Legal)}

3. ^{Trade name, if any}

4. ^{Date of generation of challan from}

Common Portal

5. ^{Common Portal Identification Number}

(CPIN)

6. ^{Mode of payment (tick one)}

Net banking

CC/DC

NEFT/RTGS

OTC

7. ^{Instrument detail, for OTC payment}

only

Cheque/

Draft No.

Date

Bank/branch on which

drawn

8. ^{Name of bank through which payment}

made

9. ^{Date on which amount debited /}

realized

10. ^{Bank Reference Number (BRN)/ UTR}

No., if any

11. ^{Name of payment gateway (for}

CC/DC)

12. ^{Payment detail}

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

13. Verification (by authorized signatory)

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of

my knowledge and belief.

Signature

Place

Name of Authorized Signatory

Date

Designation/Status………………

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

949

Note—

1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account

but CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by

concerned bank.

2. The application may be filed if CIN is not conveyed within 24 hours of debit.

3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.

4. ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax;

‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and

Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States).

___________

FORM-GST-RFD-01

[See rule 89(1)]

Application for Refund

Select: Registered/Casual/Unregistered/Non-resident taxable person

1. GSTIN/Temporary ID:

2. Legal Name:

3. Trade Name, if any:

4. Address:

5. Tax Period:

From <DD/MM/YY>

To <DD/MM/YY>

6. Amount of Refund Claimed:

Act

Tax

Interest

Penalty

Fees

Others

Total

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Total

7. Grounds of Refund Claim: (select from the drop down):

a. Excess balance in Electronic Cash ledger

b. Exports of goods/services- With payment of Tax

c. Exports of goods/services- Without payment of Tax, i.e., ITC accumulated

d. On account of assessment/provisional assessment/appeal/any other order

i. Select the type of Order:

Assessment/ Provisional Assessment/ Appeal/ Others

ii. Mention the following details:

1. Order No.

2. Order Date <calendar>

3. Order Issuing Authority

4. Payment Reference No. (of the amount to be claimed as refund)

(If Order is issued within the system, then 2, 3, 4 will be auto populated)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

950

e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3))

On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed Exports

i. Select the type of supplier/ recipient:

1. Supplier to SEZ Unit

2. Supplier to SEZ Developer

3. Recipient of Deemed Exports

g. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice

has not been issued

h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice

versa

Excess payment of tax, if any

Any other (specify)

8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)

Bank Account Number

b. Name of the Bank

Bank Account Type

d. Name of account holder

Address of Bank Branch

IFSC

g. MICR

9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No

DECLARATION (u/s 54(3)(ii))

I hereby declare that the goods exported are not subject to any export duty. I also declare that I

have not availed any drawback on goods or services or both and that I have not claimed refund of the

integrated tax paid on supplies in respect of which refund is claimed.

Signature

Name–

Designation/Status

DECLARATION [u/s 54(3)(ii)]

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on

goods or services used for making nil rated or fully exempt supplies.

Signature

Name –

Designation/Status

DECLARATION (See rule 89)

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not

availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature

Name–

Designation/Status

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

951

SELF- DECLARATION

I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and

certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other

amount for the period from---to----, claimed in the refund application, the incidence of such tax and

interest has not been passed on to any other person.

(This Declaration is not required to be furnished by applicants, who are claiming refund under rule

96 of the CGST Rules)

10. Verification

I/We<Taxpayer Name>hereby solemnly affirm and declare that the information given herein above

is true and correct to the best of my/our knowledge and belief and nothing has been concealed

therefrom.

We declare that no refund on this account has been received by us earlier.

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89

________

Statement 1:

(Note:— All statements are auto populated from the corresponding returns taxpayer have to select the invoices

accordingly and fields like egm/ebrc to be filled if the same was not filled in the return)

Annexure-1

Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules,

For Inward Supplies:

As per GSTR- 2 (Table 4):

Tax Period: ……

GSTIN/Name of

unregistered

supplier

Invoice details

State (in case of

unregistered

supplier)

Date

Value

Goods/

/Services (G/S)

HSN

Taxable

value

UQC

QTY

24A

24B

Integrated

Tax

Central Tax

State Tax/

/UT Tax

CESS

Col.

Col. 20/21/22/23

Rate

(%)

Amt.

Rate

(%)

Amt.

Rate

(%)

Amt.

Rate

(NA)

Amt.

Integrated

Tax

Central

Tax

State

Tax/UT

Tax

Cess

Col. 17: POS (only if different from the location of recipient)

Col. 18: Indicate if supply attracts reverse charge (Yes / No)

Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)

Col. 20/21/22/23: Amount of ITC available

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

952

For Outward Supplies:

As per GSTR- 1 (Table 5):

Tax Period: ……

GSTIN/ UIN

Invoice details

Integrated Tax

No.

Date

Value

Goods/

services (G/S)

HSN

Taxable

Value

UQC

QTY

Rate (%)

Amt

23A

23B

Central Tax

State Tax/UT Tax

Cess

Col. 16 Col. 17 Col. 18

Col. 19 Col. 20 Col. 21 Col. 22

Rate (%) Amt Rate (%)

Amt

Rate (NA)

Amt

Col. 16: POS (only if different from the location of recipient)

Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)

Col.18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/Without Integrated Tax)

Col. 19: Deemed Exports (Yes/No)

Col. 20: whether supply attracts reverse charge (Yes/No)

Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)

Col. 22: GSTIN of e-commerce operator (if applicable)

Place

Signature of Authorised Signatory

Date

(Name)

Designation/Status

________

Statement 2:

Statement in case of Application under rule 89 sub-rule 2 (b) and (c)—

Exports with payment of Tax:

Tax Period: ……

Invoice

Shipping bill/Bill of export

No.

Date

Value

Goods/Services (G/S) HSN

UQC

QTY Taxable value

Port Code

No.

Date

15A

15B

Tax payment option

Integrated Tax

Whether tax on this

invoice is paid on

provisional basis (Yes/No)

EGM Details

BRC/ FIRC

With

Integrated Tax

Without

Integrated Tax ^{Rate (%)}

Amt.

Ref No.

Date

No.

Date

15C

15D

15E

15F

(* Shipping Bill and EGM are mandatory; – in case of goods;

BRC/ FIRC details are mandatory– in case of Services)

Place

Signature of Authorised Signatory

Date

(Name)

Designation/Status

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

953

Statement 3:

Exports without payment of Tax:

Tax Period: ……

Invoice

Shipping bill/ Bill of export

No.

Date

Value

Goods/Services

(G/S)

HSN

UQC

QTY

Taxable

value

Port Code

No.

Date

15A

15B

Tax payment option

Integrated Tax

Whether tax on

this invoice is paid

on provisional

basis (Yes /No)

EGM Details

BRC/ FIRC

With

Integrated Tax

Without

Integrated Tax

Rate

(%)

Amt.

Ref No.

Date

No.

Date

15C

15D

15E

15F

(* Shipping Bill and EGM – in case of goods are mandatory;

BRC/ FIRC details are mandatory– in case of Services)

Place

Signature of Authorised Signatory

Date

(Name)

Designation/Status

________

Statement 4:

Statement in case of Application under rule 89 sub-rule 2 (d) and (e):

Refund by the supplier of SEZ/Developer:

GSTR- 1 Table 5

Tax Period: ……

GSTIN/

/UIN

Invoice details

Integrated

Tax

Central Tax

State Tax/

/UT Tax

No.

Date Value

Goods/

services

(G/S)

HSN

Taxable

Value

UQC

QTY

Rate

(%)

Amt ^Rate

(%)

Amt Rate (%) Amt

23A

23B

Cess

Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22

ARE

Date of Receipt Payment Details

Rate

(NA)

Amt

No.

Date

Ref No.

Date

23C

23D

23E

23F

23G

Col. 16: POS (only if different from the location of recipient)

Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)

Col.18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/Without Integrated Tax)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

954

Col. 19: Deemed Exports (Yes/No)

Col. 20: whether supply attracts reverse charge (Yes / No)

Col. 21: Whether tax on this invoice is paid on provisional basis (Yes /No)

Col. 22: GSTIN of e-commerce operator (if applicable)

Col. 23 C/D: ARE (Application for Removal of Export)

Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)

Col. 23 F/G: Particulars of Payment Received

(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;

In case of Services: Particulars of Payment Received is mandatory)

GSTR 5- Table 6

Tax Period: ……

Col. 1

Invoice details

Integrated

Tax

Central Tax ^{State Tax/}

UT Tax

No.

Date

Value

Goods/

Services (G/S) ^{HSN UQC QTY Taxable}

Value

Rate

(%)

Amt. ^Rate

(%)

Amt. ^Rate

(%)

Amt.

21A 21B

Cess

Col. 16 Col. 17 Col. 18 Col. 19 Col. 20

ARE

Date of

Receipt

Payment Details

Rate (NA)

Amt.

No.

Date

Ref No.

Date

21C

21D

21E

21F

21G

Col. 1: GSTIN / UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)

Col. 16: POS (only if different from the location of recipient)

Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)

Col.18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/Without Integrated Tax)

Col. 19: Deemed Exports (Yes/No)

Col. 20: Whether tax on this invoice is paid on provisional basis (Yes /No)

Col. 21 C/D: ARE (Application for Removal of Export)

Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)

Col. 21 F/G: Particulars of Payment Received

(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;

In case of Services: Particulars of Payment Received is mandatory)

Place

Signature of Authorised Signatory

Date

(Name)

Designation/Status

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

955

Statement 5:

Statement in case of Application under rule 89 sub rule 2 (g):

Refund by the EOU/Recipient of Deemed Exports:

Tax Period: ……

GSTIN/Name

unregistered

supplier

Invoice details

State

(in case of

unregistered

supplier)

Integrated

Tax

Central Tax

No Date Value

Goods/

Services (G/S) ^{HSN Taxable}

value

UQC QTY

Rate

(%) ^{Amt. Rate}

(%) ^Amt.

24A

24B

State Tax/

/UT Tax

CESS

Col.

Col. 20/21/22/23

ARE

Date of

Receipt

Rate

(%)

Amt.

Rate

(NA)

Amt.

Integrated

Tax

Central

Tax

State

Tax/UT Tax ^Cess

No.

Date

24C

24D

24E

Col. 17: POS (only if different from the location of recipient)

Col. 18: Indicate if supply attracts reverse charge (Yes / No)

Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)

Col. 20/21/22/23: Amount of ITC available

Col. 24 C/D: ARE (Application for Removal of Export)

Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)

(* In case of Goods: ARE and Date of Receipt are mandatory)

Place

Signature of Authorised Signatory

Date

(Name)

Designation/Status

________

Statement 6:

Statement in case of Application filed under rule 89(2)(j)

[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]

Order Details (issued in pursuance of Section 77 (1) and (2): Order No: Order Date:

GSTIN/UIN

Name

(in case B2C)

Details of invoice covering transaction considered as intra –State / inter-State transaction earlier

Invoice details

Integrated

Tax

Central

Tax

State

Tax

Cess

Place of Supply

(only if different

from the location

of recipient)

No. Date

Value

Taxable Value

Amt

Transaction which were held inter State / intra-State supply subsequently

Integrated Tax

Central Tax

State Tax

Cess

Place of Supply (only if different from the location

of recipient)

Amt

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

956

Statement 7:

Statement in case of application filed under rule 89(2)(k)

Refund on account excess payment of tax

Sr.

No.

Tax period

Reference

No. of return

Date of

filing return

Excess amount available in Liability Register

Integrated Tax

Central Tax

State Tax

Cess

________

Annexure-2

[ See rule 89 (2) (m)]

Certificate

This is to certify that in respect of the refund amounting to INR << >> -------------- (in words)

claimed by M/s ----------------- (Applicant’s Name) GSTIN/ Temporary ID------- for the tax period < ---->,

the incidence of tax and interest, has not been passed on to any other person. This certificate is based on

the examination of the Books of Accounts, and other relevant records and Returns particulars

maintained/furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:

Date:

This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or

clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

_________

FORM-GST-RFD-02

[See rules 90(2) & 95(2)]

Acknowledgment

Your application for refund is hereby acknowledged against <Application Reference Number>

Acknowledgement Number

Date of Acknowledgement

GSTIN/ UIN/ Temporary ID, if applicable

Applicant’s Name :

Form No. :

Form Description :

Jurisdiction (tick appropriate) :

Centre State/ Union Territory :

Filed by

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

957

Refund Application Details

Tax Period

Date and Time of Filing

Reason for Refund

Amount of Refund Claimed:

Tax

Interest

Penalty

Fees

Others

Total

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Total

Note 1: The status of the application can be viewed by entering ARN through <Refund> Track

Application Status” on the GST System Portal.

Note 2: It is a system generated acknowledgement and does not require any signature.

________

FORM-GST-RFD-03

[See rule 90(3)]

Deficiency Memo

Reference No. :

Date:

______________ (GSTIN/ UIN/ Temporary ID)

______________ (Name)

______________ (Address)

Subject: Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……-Reg.

Sir/Madam,

This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny

of your application, certain deficiencies have been noticed below:

Sr. No

Description( select the reason from the drop down of the Refund application)

Other <TEXT BOX> { any other reason other than the reason select from the ‘reason master’}

You are advised to file a fresh refund application after rectification of above deficiencies

Date:

Signature (DSC):

Place:

Name of Proper Officer:

Designation:

Office Address:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

958

FORM-GST-RFD-04

[See rule 91(2)]

Sanction Order No:

Date:

______________ (GSTIN)

______________ (Name)

______________ (Address)

Provisional Refund Order

Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……-

Acknowledgement No. …………Dated ………<DD/MM/YYYY>……...

Sir/Madam,

With reference to your above mentioned application for refund, the following amount is sanctioned to you

on a provisional basis:

Sr.

Description

Central

Tax

State

Tax

UT Tax

Integrated

Tax

Cess

Amount of refund claimed

ii.

10% of the amount claimed as refund

(to be sanctioned later)

iii.

Balance amount (i-ii)

iv.

Amount of refund sanctioned

Bank Details

vi.

Bank Account No. as per application

vii.

Name of the Bank

viii.

Address of the Bank/Branch

ix.

IFSC

MICR

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

________

FORM-GST-RFD-05

[See rule 91(3), 92(4), 92(5) & 94]

Payment Advice

Payment Advice No:—

Date:

To <Centre> PAO/ Treasury/ RBI/ Bank

Refund Sanction Order No. ……………

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

959

Order Date……<DD/MM/YYYY>……….

GSTIN/UIN/Temporary ID < >

Name: < >

Refund Amount (as per Order):

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Net Refund amount sanctioned

Interest on delayed Refund

Total

Details of the Bank

Bank Account no as per application

ii.

Name of the Bank

iii.

Name and Address of the Bank/branch

iv.

IFSC

MICR

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

______________ (GSTIN/ UIN/ Temporary ID)

______________ (Name)

______________ (Address)

________

FORM-GST-RFD-06

[See rule 92(1),92(3),92(4),92(5) & 96(7)]

Order No.:

Date:

______________ (GSTIN/ UIN/ Temporary ID)

______________ (Name)

______________ (Address)

Show cause notice No. (If applicable)

Acknowledgement No. ………… Dated ………

Refund Sanction/Rejection Order

Sir/Madam,

This has reference to your above mentioned application for refund filed under section 54 of the

Act*/interest on refund*. Upon examination of your application, the amount of refund sanctioned to you,

after adjustment of dues (where applicable) is as follows:

*Strike out whichever is not applicable

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

960

Sr.

No.

Description

Central

Tax

State

Tax

Integrated

Tax

Cess

Amount of refund/interest* claimed

ii.

Refund sanctioned on provisional basis

(Order No….date) (if applicable)

iii.

Refund

amount

inadmissible

<<reason

dropdown>>

iv.

Gross amount to be paid (1-2-3)

Amount

adjusted

against

outstanding

demand (if any) under the existing law or

under the Act.

Demand

Order

No……

date……,

Act

Period

<Multiple rows possible- add row to be

given>

vi.

Net amount to be paid

*Strike out whichever is not applicable

&1. I hereby sanction an amount of INR _________ to M/s ___________having GSTIN ________under

sub-section (5) of section 54) of the Act/under section 56 of the Act^@

@Strike out whichever is not applicable

(a) ^#and the amount is to be paid to the bank account specified by him in his application/

(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the

Table above/

number 5 of the Table above and the remaining amount of ----rupees is to be paid to the bank

account specified by him in his application^# . .

^#Strike-out whichever is not applicable.

&2. I hereby credit an amount of INR _________ to Consumer Welfare Fund under sub-section (…) of

Section (…) of the Act. .

&3. I hereby reject an amount of INR __________ to M/s ___________having GSTIN __________under

sub-section (…) of Section (…) of the Act.

&Strike-out whichever is not applicable

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

961

FORM-GST-RFD-07

[See rule 92(1), 92(2) & 96(6)]

Reference No.

Date: <DD/MM/YYYY>

_____________ (GSTIN/UIN/Temp.ID No.)

_____________ (Name)

_____________ (Address)

Acknowledgement No. ………… Dated ………<DD/MM/YYYY>…….

Order for Complete adjustment of sanctioned Refund

Part- A

Sir/Madam,

With reference to your refund application as referred above and further furnishing of information/

/filing of documents against the amount of refund sanctioned to you has been completely adjusted

against outstanding demands as per details below:

Refund Calculation

Integrated

Tax

Central

Tax

State Tax

UT Tax

Cess

i. Amount of Refund claimed

ii. Net Refund Sanctioned on Provisional

Basis (Order No…date)

iii. Refund amount inadmissible rejected

<<reason dropdown>>

iv. Refund admissible (i-ii-iii)

v. Refund adjusted against outstanding

demand (as per Order No.) under

existing law or under this law. .

Demand Order No…… date……

vi. Balance amount of refund

Nil

I hereby, order that the amount of claimed/admissible refund as shown above is completely

adjusted against the outstanding demand under this Act/under the existing law. This application stands

disposed as per provisions under sub-section (…) of Section (…) of the Act.

Part-B

Order for withholding the refund

With reference to your refund application as referred above and further furnishing of information/

/filing of documents against the amount of refund sanctioned to you has been withheld against following

reasons as per details below:

Refund Order No.:

Date of issuance of Order:

Refund Calculation

Integrated Tax

Central Tax

State Tax

UT Tax

Cess

i. Amount of Refund Sanctioned

ii. Amount of Refund Withheld

iii. Amount of Refund Allowed

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

962

Reasons for withholding of the refund:

<<Text>>

I hereby, order that the amount of claimed/admissible refund as shown above is withheld for the

above mention reason. This order is issued as per provisions under sub-section (…) of Section (…) of

the Act.

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

________

FORM-GST-RFD-08

[See rule 92(3)]

Notice for rejection of application for refund

SCN No.:

Date: <DD/MM/YYYY>

_____________ (GSTIN/ UIN/ Temporary ID)

_____________ (Name)

_____________ (Address)

ACKNOWLEDGEMENT No……

ARN………… Dated ………<DD/MM/YYYY>……

This has reference to your above mentioned application for refund, filed under section 54 of the Act.

On examination, it appears that refund application is liable to be rejected on account of the following

reasons:

Sr.

No.

Description (select the reasons of inadmissibility of

refund from the drop down)

Amount Inadmissible

iii

Other{any other reason other than the reasons

mentioned in ‘reason master’}

You are hereby called upon to show cause as to why your refund claim, to the extent of the amount

specified above, should not be rejected for reasons stated above.

You are hereby directed to furnish a reply to this notice within fifteen days from the date of

service of this notice.

You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the

appointed date and time, the case will be decided ex parte on the basis of available records and on

merits.

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

963

FORM-GST-RFD-09

[See rule 92(3)]

Reply to show cause notice

Date: <DD/MM/YYYY>

Reference No. of Notice

Date of issue

GSTIN/UIN

Name of business (Legal)

Trade name, if any

Reply to the notice

List of documents

uploaded

Verification

I __________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation/Status

Place

Date --- DD/MM/YYYY

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

_________

FORM GST RFD-10

[See rule 95(1)]

Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and

Organization, Consulate or Embassy of foreign countries, etc.

1. UIN

2. Name

3. Address

4. Tax Period (Quarter)

From <DD/MM/YY> To <DD/MM/YY>

5. Amount of Refund Claim

Amount

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Total

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

964

6. Details of Bank Account:

a. Bank Account Number

b. Bank Account Type

c. Name of the Bank

d. Name of the Account Holder/Operator

e. Address of Bank Branch

IFSC

g. MICR

7. Reference number and date of furnishing FORM GSTR-11

8. Verification

I _______ as an authorised representative of << Name of Embassy/international organization >>

hereby solemnly affirm and declare that the information given hereinabove is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial

Institution and Organization, Consulate or Embassy of foreign countries/any other person/class

of persons specified/notified by the Government.

Date:

Signature of Authorised Signatory:

Place:

Name:

Designation/Status:

__________

Form GST ASMT - 01

[See rule 98(1)]

Application for Provisional Assessment under section 60

1. GSTIN

2. Name

3. Address

4. Details of Commodity/Service for which tax rate / valuation is to be determined

Sr.

No.

HSN

Name of commodity/

/service

Tax rate

Valuation

Average monthly

turnover of the

commodity/service

Central tax

State/

/UT tax

Integrated

tax

Cess

5. Reason for seeking provisional assessment

6. Documents filed

7. Verification-

I ________ hereby solemnly affirm and declare that the information given hereinabove is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation/Status_________

Date ________

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

965

Form GST ASMT - 02

[See rule 98(2)]

Reference No.:

Date:

_______________ GSTIN

_______________ Name

_______________ (Address)

Application Reference No. (ARN) …………

Dated ………..

Notice for Seeking Additional Information/Clarification/Documents for provisional assessment

Please refer to your application referred to above. While examining your request for provisional

assessment, it has been found that the following information/documents are required for processing the

same:

<< text >>

You are, therefore, requested to provide the information/documents within a period of << 15 days>>

from the date of service of this notice to enable this office to take a decision in the matter. Please note

that in case no information is received by the stipulated date your application is liable to be rejected

without any further reference to you.

You are requested to appear before the undersigned for personal hearing on << Date --- Time --

-Venue --->>.

Signature

Name

Designation

_________

Form GST ASMT – 03

[See rule 98(2)]

Reply to the notice seeking additional information

1. GSTIN

2. Name

3. Details of notice vide which additional information sought

Notice No.

Notice date

4. Reply

5. Documents filed

6. Verification-

I ________________________________________ hereby solemnly affirm and declare that the information

given hereinabove is true and correct to the best of my knowledge and belief and nothing has been

concealed therefrom.

Signature of Authorised Signatory

Name

Designation/Status

Date

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

966

Form GST ASMT – 04

[See rule 98(3)]

Reference No.: …………

Date

GSTIN -

Name -

Address -

Application Reference No. (ARN) ………..

Dated ……..

Order of Provisional Assessment

This has reference to your application mentioned above and reply dated-------, furnishing

information/documents in support of your request for provisional assessment. Upon examination of your

application and the reply, the provisional assessment is allowed as under:

<< text >>

The provisional assessment is allowed subject to furnishing of security amounting to Rs.--------------- (in

words) in the form of ----------- (mode) and bond in the prescribed format by -------------- (date).

Please note that if the bond and security are not furnished within the stipulated date, the provisional

assessment order will be treated as null and void as if no such order has been issued.

Signature

Name

Designation

_________

Form GST ASMT - 05

[See rule 98(4)]

Furnishing of Security

1. GSTIN

2. Name

3. Order vide which security is prescribed

Order No.

Order date

4. Details of the security furnished

Sr. No.

Mode

Reference No./Debit entry

No. (for cash payment)

Date

Amount

Name of Bank

Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the

order.

5. Declaration—

(i) The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of

goods and/or services in respect of which I/we have been allowed to pay taxes on provisional

basis.

(ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the

department will be at liberty to get the payment from the bank against the bank guarantee.

(iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the

provisional assessment in case we fail to furnish the required documents/information to facilitate

finalization of provisional assessment.

Signature of Authorised Signatory

Name

Designation/Status -------

Date ----------

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

967

Bond for provisional assessment

[Rule 98(3) & 98(4)]

I/We.................of....................,hereinafter called ―obligor(s)‖, am/are held and firmly bound to the

President of India (hereinafter called ―the President‖/the Governor of …………(State) (hereinafter called

the ―Governor‖) in the sum of......................rupees to be paid to the President/Governor for which

payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our

respective heirs/executors/administrators/legal representatives/successors and assigns by these

presents; Dated this...................day of....................;

WHEREAS final assessment of Integrated tax/central tax/State tax/Union territory tax on

.................................. (name of goods/services or both-HSN:___________) supplied by the above bounded

obligor from time to time could not be made for want of full information with regard to the value or rate of

tax applicable thereto;

and whereas the obligor desires that the provisional assessment in accordance with the provisions of

Section 60 be made;

AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount

of ............................................ rupees endorsed in favour of the President/Governor and whereas the

obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as

aforementioned;

The condition of this bond is that the obligor and his representative observe all the provisions of the

Act in respect of provisional assessment under section 60;

And if all dues of Integrated tax/Central tax/State tax/Union territory tax or other lawful charges,

which shall be demandable after final assessment, are duly paid to the Government along with interest,

if any, within thirty days of the date of demand thereof being made in writing by the said Officer, this

obligation shall be void;

OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall

be in full force and virtue:

AND the President/Governor shall, at his option, be competent to make good all the loss and damages

from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;

I/We further declare that this bond is given under the orders of the Central Government/State

Government for the performance of an act in which the public are interested;

IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the

obligor(s).

Signature(s) of obligor(s).

Date :

Place :

Witnesses

(1) Name and Address

Occupation

(2) Name and Address

Occupation

Date

Place

Witnesses

(1) Name and Address

Occupation

(2) Name and Address

Occupation

Accepted by me this............................. day of ......................... (month).................……….. (year)………..

……………………………….. of …………………….. (Designation) for and on behalf of the President of

India/Governor of …………… (State)‖.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

968

Form GST ASMT - 06

[See rule 98(5)]

Reference No.:

Date:

GSTIN -

Name -

Address -

Application Reference No. (ARN) …………

Date ………..

Provisional Assessment order No.—

Date ………..

Notice for seeking additional information/clarification/documents for final assessment

Please refer to your application and provisional assessment order referred to above. The following

information/documents are required for finalization of provisional assessment:

<< text >>

You are, therefore, requested to provide the information/documents within a period of << 15 days>>

from the date of receipt of this notice to enable this office to take a decision in the matter. Please note

that in case no information is received by the stipulated date your application is liable to be rejected

without making any further reference to you.

You are requested to appear before the undersigned for personal hearing on << Date --- Time --

-Venue --->>.

Signature

Name

Designation

________

Form GST ASMT – 07

[See rule 98(5)]

Reference No.: …………

Date:

GSTIN

Name

Address

Provisional Assessment order No. ………..

dated: ………….

Final Assessment Order

Preamble - << Standard >>

In continuation of the provisional assessment order referred to above and on the basis of information

available/documents furnished, the final assessment order is issued as under:

Brief facts –

Submissions by the applicant -

Discussion and finding -

Conclusion and order -

The security furnished for the purpose can be withdrawn after compliance with the order by filing an

application.

Signature

Name

Designation

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

969

Form GST ASMT - 08

[See rule 98(6)]

Application for Withdrawal of Security

1. GSTIN

2. Name

3. Details vide which security furnished

ARN

Date

4. Details of the security to be withdrawn

Sr. No.

Mode

Reference No./Debit

entry No. (for cash

payment)

Date

Amount

Name of Bank

5. Verification-

I ________________________________________ hereby solemnly affirm and declare that the information

given hereinabove is true and correct to the best of my knowledge and belief and nothing has been

concealed therefrom.

Signature of Authorised Signatory

Name

Designation/Status–

Date–

_________

Form GST ASMT – 09

[See rule 98(7)]

Reference No.: …………

Date

_______________ GSTIN

_______________ Name

_______________ Address

Application Reference No. ………..

dated ……..

Order for release of security or rejecting the application

This has reference to your application mentioned above regarding release of security

amounting to Rs. ------------- [------------ Rupees (in words)]. Your application has been examined and the

same is found to be in order. The aforesaid security is hereby released. Or

Your application referred to above regarding release of security was examined but the same was not

found to be in order for the following reasons:

<< text >>

Therefore, the application for release of security is rejected.

Signature

Name

Designation

Date

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

970

Form GST ASMT - 10

[See rule 99(1)]

Reference No.: Date:

To__________

GSTIN:

Name :

Address :

Tax period - F.Y. -

Notice for intimating discrepancies in the return after scrutiny

This is to inform that during scrutiny of the return for the tax period referred to above, the following

discrepancies have been noticed:

<< text >>

You are hereby directed to explain the reasons for the aforesaid discrepancies by ---------------- (date). If no

explanation is received by the aforesaid date, it will be presumed that you have nothing to say in the

matter and proceedings in accordance with law may be initiated against you without making any further

reference to you in this regard.

Signature

Name

Designation

_________

Form GST ASMT - 11

[See rule 99(2)]

Reply to the notice issued under section 61 intimating discrepancies in the return

1. GSTIN

2. Name

3. Details of the notice

Reference No.

Date

4. Tax Period

5. Reply to the discrepancies

Sr. No.

Discrepancy

6. Amount admitted and paid, if any–

Act

Tax

Interest

Others

Total

7. Verification-

I ________________________________________ hereby solemnly affirm and declare that the information

given hereinabove is true and correct to the best of my knowledge and belief and nothing has been

concealed therefrom.

Signature of Authorised Signatory

Name

Designation / Status -------

Date –

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

971

Form GST ASMT–12

[See rule 99(3)]

Reference No.:

Date:

GSTIN

Name

Address

Tax period -

F.Y. -

ARN -

Date -

Order of acceptance of reply against the notice issued under section 61

This has reference to your reply dated ------- in response to the notice issued vide reference No. ----------

dated --- . Your reply has been found to be satisfactory and no further action is required to be taken in the

matter.

Signature

Name

Designation

_________

Form GST ASMT - 13

[See rule 100(1)]

Reference No.:

Date:

To_____________

GSTIN -

Name -

Address -

Tax Period -

F.Y. – Return Type -

Notice Reference No.-

Date -

Assessment order under section 62

Preamble - << standard >>

The notice referred to above was issued to you under section 46 of the Act for failure to furnish the

return for the said tax period. From the records available with the department, it has been noticed that

you have not furnished the said return till date.

Therefore, on the basis of information available with the department, the amount assessed and

payable by you is as under:

Introduction

Submissions, if any

Discussions and Findings

Conclusion

Amount assessed and payable (Details at Annexure):

(Amount in Rs.)

Sr. No.

Tax Period

Act

Tax

Interest

Penalty

Others

Total

Total

Please note that interest has been calculated upto the date of passing the order. While making

payment, interest for the period between the date of order and the date of payment shall also be worked

out and paid along with the dues stated in the order.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

972

You are also informed that if you furnish the return within a period of 30 days from the date of service

of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be

initiated against you after the aforesaid period to recover the outstanding dues.

Signature

Name

Designation

_________

Form GST ASMT - 14

[See rule 100(2)]

Reference No:

Date:

To___________

Name

Address

Tax Period --

F.Y. -------

Show Cause Notice for assessment under section 63

It has come to my notice that you/your company/firm, though liable to be registered under section -----

- of the Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities

under the said Act as per the details given below:

Brief Facts –

Grounds –

Conclusion -

It has come to my notice that your registration has been cancelled under sub-section (2) of section 29

with effect from ------ and that you are liable to pay tax for the above mentioned period.

Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be

created against you for conducting business without registration despite being liable for registration and

why penalty should not be imposed for violation of the provisions of the Act or the rules made

thereunder.

In this connection, you are directed to appear before the undersigned on --------- (date) at ------- (time)

Signature

Name

Designation

_________

Form GST ASMT - 15

[See rule 100(2)]

Reference No.:

Date:

Temporary ID

Name

Address

Tax Period -

F.Y. –

SCN reference no. -

Date -

Assessment order under section 63

Preamble - << standard >>

The notice referred to above was issued to you to explain the reasons for continuing to conduct

business as an un-registered person, despite being liable to be registered under the Act.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

973

The notice referred to above was issued to you to explain the reasons as to why you should not pay

tax for the period …………. as your registration has been cancelled under sub-section (2) of section 29

with effect from------------

Whereas, no reply was filed by you or your reply was duly considered during proceedings held on ----

----- date(s).

On the basis of information available with the department/record produced during proceedings, the

amount assessed and payable by you is as under:

Introduction

Submissions, if any

Conclusion (to drop proceedings or to create demand)

Amount assessed and payable:- (details at Annexure)

(Amount in Rs.)

Sr No.

Tax Period

Act

Tax

Interest

Penalty

Others

Total

Total

Please note that interest has been calculated upto the date of passing the order. While making

payment, interest for the period between the date of order and the date of payment shall also be worked

out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be

initiated against you to recover the outstanding dues.

Signature

Name

_________

Form GST ASMT - 16

[See rule 100(3)]

Reference No.:

Date:

GSTIN/ID

Name

Address

Tax Period -

F.Y. –

Assessment order under section 64

Preamble - << standard >>

It has come to my notice that un-accounted for goods are lying in stock at godown ---------- (address) or

in a vehicle stationed at -------------- (address & vehicle detail) and you were not able to, account for these

goods or produce any document showing the detail of the goods.

Therefore, I proceed to assess the tax due on such goods as under:

Introduction

Discussion & finding

Conclusion

Amount assessed and payable (details at Annexure)

(Amount in Rs.)

Sr. No.

Tax Period

Act

Tax

Interest, if any

Penalty

Others

Total

Total

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

974

Please note that interest has been calculated upto the date of passing the order. While making

payment, interest for the period between the date of order and the date of payment shall also be worked

out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be

initiated against you to recover the outstanding dues.

Signature

Name

_________

Form GST ASMT – 17

[See rule 100(4)]

Application for withdrawal of assessment order issued under section 64

1. GSTIN/ID

2. Name

3. Details of the order

Reference No.

Date of issue of order

4. Tax period, if any

5. Grounds for withdrawal

6. Verification

I ________________________________________ hereby solemnly affirm and declare that the information

given hereinabove is true and correct to the best of my knowledge and belief and nothing has been

concealed therefrom.

Signature of Authorised Signatory

Name ___________

Designation/Status _______

Date–

________

Form GST ASMT - 18

[See rule 100(5)]

Reference No.:

Date:

GSTIN/ID

Name

Address

ARN -

Date –

Acceptance or Rejection of application filed under section 64(2)

The reply furnished by you vide application referred to above has been considered and found to be in

order and the assessment order No. ---------- dated ----------- stands withdrawn.

The reply furnished by you vide application referred above has not been found to be in order for the

following reasons:

<<Text box>>

Therefore, the application filed by you for withdrawal of the order is hereby rejected.

Signature

Name

Designation

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

975

Form GST ADT-01

[See rule 101(2)]

Reference No.:

Date:

To,

________________

GSTIN …………………………………….

Name ………………………………………

Address ……………………………………

Period - F.Y.(s) - ……………………………..

Notice for conducting audit

Whereas it has been decided to undertake audit of your books of account and records for the financial

year(s) ……….. to ……….. in accordance with the provisions of section 65. I propose to conduct the said

audit at my office/at your place of business on -------.

And whereas you are required to:-

(i) afford the undersigned the necessary facility to verify the books of account and records or other

documents as may be required in this context, and

(ii) furnish such information as may be required and render assistance for timely completion of the

audit.

You are hereby directed to attend in person or through an authorised representative on

………………….. (date) at……………………………(place) before the undersigned and to produce your

books of account and records for the aforesaid financial year(s) as required for audit.

In case of failure to comply with this notice, it would be presumed that you are not in possession of

such books of account and proceedings as deemed fit may be initiated as per the provisions of the Act

and the rules made thereunder against you without making any further correspondence in this regard.

Signature …

Name

Designation …………………….

_________

Form GST ADT – 02

[See rule 101(5)]

Reference No.:

Date:

To,

--------------------------

GSTIN ………………………………..

Name ……………………………………

Address ………………………………….

Audit Report No. ……….. dated ……..

Audit Report under section 65(6)

Your books of account and records for the F.Y.…………… has been examined and this Audit Report is

prepared on the basis of information available/documents furnished by you and the findings are as

under:

Short payment of

Integrated tax

Central tax

State/UT tax

Cess

Tax

Interest

Any other amount

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

976

[Upload pdf file containing audit observation]

You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act

and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you

under the provisions of the Act.

Signature …………………………..

Name ……………………………….

Designation ………………………..

________

Form GST ADT-03

[See rule 102(1)]

Reference No.: Date:

To,

___________________________________

GSTIN …………………………………….

Name ………………………………………

Address ……………………………………

Tax period - F.Y.(s) - ……………………..

Communication to the registered person for conduct of special audit under section 66

Whereas the proceedings of scrutiny of return/enquiry/investigation/…….. are going on;

And whereas it is felt necessary to get your books of account and records examined and audited by

…………………………… (name), chartered accountant/cost accountant nominated by the Commissioner;

You are hereby directed to get your books of account and records audited by the said chartered

accountant/cost accountant.

Signature …………………………...

Name ………………………………..

Designation ………………………...

________

Form GST ADT-04

[See rule 102(2)]

Reference No.:

Date:

To,

_______________________________

GSTIN ………………………………..

Name …………………………………

Address …………………………….

Information of Findings upon Special Audit

Your books of account and records for the F.Y.…………… has been examined by --------------- (chartered

accountant/cost accountant) and this Audit Report is prepared on the basis of information available/

documents furnished by you and the findings/discrepancies are as under:

Short payment of

Integrated tax

Central tax

State/UT tax

Cess

Tax

Interest

Any other amount

[Upload pdf file containing audit observation]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

977

You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act

and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you

under the provisions of the Act.

Signature …………………………...

Name ………………………………..

Designation ………………………...

_________

Form GST ARA-01

[See rule 104(1)]

Application Form for Advance Ruling

GSTIN Number, if any/User-id

Legal Name of Applicant

Trade Name of Applicant (Optional)

Status of the Applicant [registered/un-

registered]

Registered Address/Address provided

while obtaining user id

Correspondence address, if different

from above

Mobile No. [with STD/ISD code]

Telephone No. [with STD/ISD code]

Email address

10.

Jurisdictional Authority

<<name, designation, address>>

11.

i. Name of Authorised representative

Optional

ii. Mobile No.

iii. Email Address

12.

Nature of activity(s) (proposed/present) in respect of which advance ruling sought

A. Category

Factory/Manufacturing

Wholesale Business

Retail Business

Warehouse/Deport

Bonded Warehouse

Service Provision

Office/Sale Office

Leasing Business

Service Recipient

EOU/STP/EHTP

SEZ

Input Service Distributor (ISD)

Works Contract

B. Description (in brief)

(Provision for file attachment also)

13.

Issue/s on which advance ruling required (Tick whichever is applicable) :-

(i) classification of goods and/or

services or both

(ii) applicability of a notification

issued under the provisions of the Act

(iii) determination of time and value of

supply of goods or services or both

(iv) admissibility of input tax credit of

tax paid or deemed to have been paid

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

978

(v) determination of the liability to pay

tax on any goods or services or both

(vi) whether applicant is required to

be registered under the Act

(vii) whether any particular thing

done by the applicant with respect to

any goods and/or services or both

amounts to or results in a supply of

goods and/or services or both, within

the meaning of that term

14.

Question(s) on which advance ruling

is required

15.

Statement of relevant facts having a

bearing on the question(s) raised.

16.

Statement containing the applicant‘s

interpretation of law and/or facts, as

the case may be, in respect of the

aforesaid question(s) (i.e. applicant‘s

view point and submissions on issues

on which the advance ruling is

sought).

17.

I hereby declare that the question raised in the application is not (tick) -

a. Already pending in any proceedings in the applicant‘s case under any of the provisions of the

Act

b. Already decided in any proceedings in the applicant‘s case under any of the provisions of the

Act

18.

Payment details

Challan Identification Number (CIN) –

Date -

VERIFICATION

I, ____________________ (name in full and in block letters), son/daughter/wife of ___________________

do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the

annexure(s), including the documents is correct. I am making this application in my capacity as

___________________ (designation) and that I am competent to make this application and verify it.

Signature

Place _______________________

Name of Applicant/Authorised Signatory

Date _______________________

Designation/Status

__________

Form GST ARA-02

[See Rule 106(1)]

Appeal to the Appellate Authority for Advance Ruling

Sr. No.

Particulars

Remarks

Advance Ruling No.

Date of communication of the advance ruling

DD/MM/YYYY

GSTIN/User id of the appellant

Legal Name of the appellant

Trade Name of the appellant (optional)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

979

Address of appellant at which notices may be sent

Email Address of the appellant

Mobile number of the appellant

Jurisdictional officer/concerned officer

Designation of jurisdictional officer/concerned officer

Email Address of jurisdictional officer/concerned officer

Mobile number of jurisdictional officer/concerned officer

Whether the appellant wishes to be heard in person?

Yes/No

The facts of the case (in brief)

Ground of Appeal

Payment details

Challan Identification Number

(CIN) –

Date -

Prayer

In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, <Place>

may be pleased to:

a. set aside/modify the impugned advance ruling passed by the Authority for Advance

Ruling as prayed above;

b. grant a personal hearing; and

c. pass any such further or other order (s) as may be deemed fit and proper in facts and

circumstances of the case.

And for this act of kindness, the appellant, as is duty bound, shall ever pray.

VERIFICATION

I, ____________________ (name in full and in block letters), son/daughter/wife of ___________________

do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the

annexure(s), including the documents is correct. I am making this application in my capacity as

___________________ (designation) and that I am competent to make this application and verify it.

Signature

Place _________

Name of Appellant/Authorised Signatory

Date_________

Designation/Status

_________

Form GST ARA-03

[See rule 106(2)]

Appeal to the Appellate Authority for Advance Ruling

Sr. No.

Particulars

Remarks

Advance Ruling No.

Date of communication of the advance ruling

DD/MM/YYYY

GSTIN, if any/User id of the person who had sought advance ruling

Legal Name of the person referred to in serial number 3.

Name and designation of jurisdictional officer/concerned officer

Email Address of jurisdictional officer/concerned officer

Mobile number of jurisdictional officer/concerned officer

Whether the jurisdictional officer/concerned officer wishes to be

heard in person?

Yes/No

Facts of the case (in brief)

Grounds of Appeal

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

980

Prayer

In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, <Place>

may be pleased to:

a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling

as prayed above;

b. grant a personal hearing; and

c. pass any such further or other order(s) as may be deemed fit and proper in facts and

circumstances of the case.

VERIFICATION

I, ____________________ (name in full and in block letters), son/daughter/wife of ___________________

do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the

annexure(s), including the documents are correct. I am making this application in my capacity as

___________________ (designation) and that I am competent to make this application and verify it.

Signature

Place _________

Name of Designation of the concerned officer/

Date_________

/Jurisidictional officer

__________

Form GST APL - 01

[See rule 108(1)]

Appeal to Appellate Authority

1. GSTIN/Temporary ID/UIN -

2. Legal name of the appellant -

3. Trade name, if any-

4. Address -

5. Order No. - Order date -

6. Designation and address of the officer passing the order appealed against -

7. Date of communication of the order appealed against -

8. Name of the authorised representative -

9. Details of the case under dispute -

(i) Brief issue of the case under dispute -

(ii) Description and classification of goods/services in dispute-

(iii) Period of dispute-

(iv) Amount under dispute:

Description

Central tax

State/UT tax

Integrated tax

Cess

a) Tax/Cess

b) Interest

c) Penalty

d) Fees

e) Other charges

(v) Market value of seized goods

10. Whether the appellant wishes to be heard in person – Yes /No

11. Statement of facts:-

12. Grounds of appeal:-

13. Prayer:-

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

981

14. Amount of demand created, admitted and disputed

Particulars

of demand/

/refund

Particulars

Central

tax

State/

/UT tax

Integrated

tax

Cess

Total amount

Amount

demand

created

(A)

a) Tax/Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other

charges

< total >

Amount

demand

admitted

(B)

a) Tax/Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other

charges

< total >

Amount

demand

disputed

(C)

a) Tax/Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other

charges

< total >

15. Details of payment of admitted amount and pre-deposit:-

(a) Details of payment required

Particulars

Central

tax

State/

/UT tax

Integrated

tax

Cess

Total amount

a) Admitted

amount

Tax/Cess

< total >

Interest

< total >

Penalty

< total >

Fees

< total >

Other

charges

< total >

b) Predeposit

(10% of

disputed tax)

Tax/Cess

< total >

(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and

cess)

Sr.

No.

Description

Tax

payable

Paid through

Cash/Credit

Ledger

Debit

entry No.

Amount of tax paid

Central

tax

State/UT

tax

Integrated

tax

CESS

Integrated

tax

Cash Ledger

Credit Ledger

Central

tax

Cash Ledger

Credit Ledger

State/UT

tax

Cash Ledger

Credit Ledger

CESS

Cash Ledger

Credit Ledger

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

982

Sr.

No.

Description

Amount payable

Debit

entry

No.

Amount paid

Integrated

tax

Central

tax

State/

/UT tax

CESS

Integrated

tax

Central

tax

State/

/UT tax ^CESS

Interest

Penalty

Late fee

Others

(specify)

16. Whether appeal is being filed after the prescribed period - Yes / No

17. If ‗Yes‘ in item 17 –

(a) Period of delay –

(b) Reasons for delay -

Verification

I, < _________________________ >, hereby solemnly affirm and declare that the information given

hereinabove is true and correct to the best of my knowledge and belief and nothing has been

concealed therefrom.

Place:

Date:

<Signature>

Name of the Applicant:

__________

Form GST APL-02

[See rule 108(3)]

Acknowledgment for submission of appeal

< Name of applicant><GSTIN/Temp ID/UIN/Reference Number with date >

Your appeal has been successfully filed against < Application Reference Number >

1. Reference Number-

2. Date of filing-

3. Time of filing-

4. Place of filing-

5. Name of the person filing the appeal-

6. Amount of pre-deposit-

7. Date of acceptance/rejection of appeal-

8. Date of appearance-

Date:

Time:

9. Court Number/Bench Court:

Bench:

Place:

Date:

Signature>

Name:

Designation:

On behalf of Appellate Authority/Appellate

Tribunal/Commissioner/Additional or

Joint Commissioner

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

983

Form GST APL - 03

[See rule 109(1)]

Application to the Appellate Authority under sub-section (2) of Section 107

1. Name and designation of the appellant

Name-

Designation-

Jurisdiction-

State/Center-

Name of the State-

2. GSTIN/Temporary ID/UIN-

3. Order No.

Date-

4. Designation and address of the officer passing the order appealed against-

5. Date of communication of the order appealed against-

6. Details of the case under dispute-

(i) Brief issue of the case under dispute-

(ii) Description and classification of goods/services in dispute-

(iii) Period of dispute-

(iv) Amount under dispute-

Description

Central tax

State/UT tax

Integrated tax

Cess

a) Tax/Cess

b) Interest

c) Penalty

d) Fees

e) Other charges

7. Statement of facts-

8. Grounds of appeal-

9. Prayer-

10. Amount of demand in dispute, if any –

Particulars

of demand/

/refund if

any

Particulars

Central

tax

State/

/UT tax

Integrated

tax

Cess

Total amount

Amount

demand

created

if any

(A)

a) Tax/Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other

charges

< total >

Amount

under

dispute

(B)

a) Tax/Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other

charges

< total >

Place:

Date:

Signature>

Name of the Applicant Officer:

Designation:

Jurisdiction:

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

984

Form GST APL-04

[See rules 113(1) & 115]

Summary of the demand after issue of order by the Appellate Authority,

Tribunal or Court

Order No. -

Date of order -

1. GSTIN/Temporary ID/UIN -

2. Name of the appellant-

3. Address of the appellant-

4. Order appealed against-

Number-

Date-

5. Appeal No.

Date-

6. Personal Hearing –

7. Order in brief-

8. Status of order- Confirmed/Modified/Rejected

9. Amount of demand confirmed:

Particulars

Central tax

State/UT tax

Integrated tax

Cess

Total

Disputed

Amount

Determined

Amount

Disputed

Amount

Determined

Amount

Disputed

Amount

Determined

Amount

Disputed

Amount

Determined

Amount

Disputed

Amount

Determined

Amount

a) Tax

b) Interest

c) Penalty

d) Fees

e) Others

f) Refund

Place:

Date:

Signature>

< Name of the Appellate Authority/Tribunal/

/Jurisdictional Officer>

Designation:

Jurisdiction:

__________

Form GST APL-05

[See rule 110(1)]

Appeal to the Appellate Tribunal

1. GSTIN/Temporary ID/UIN -

2. Name of the appellant -

3. Address of the appellant -

4. Order appealed against- Number- Date-

5. Name and Address of the Authority passing the order appealed against -

6. Date of communication of the order appealed against -

7. Name of the representative -

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

985

8. Details of the case under dispute:

(i) Brief issue of the case under dispute

(ii) Description and classification of goods/services in dispute

(iii) Period of dispute

(iv) Amount under dispute:

Description

Central tax

State/UT tax

Integrated tax

Cess

a) Tax/Cess

b) Interest

c) Penalty

d) Fees

e) Other charges

(v) Market value of seized goods

9. Whether the appellant wishes to be heard in person?

10. Statement of facts

11. Grounds of appeal

12. Prayer

13. Details of demand created, disputed and admitted

Particulars

of demand

Particulars

Central

tax

State/

/UT tax

Integrated

tax

Cess

Total amount

Amount

demand

ed/

rejected

>, if any

(A)

a) Tax/Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other

charges

< total >

Amount

under

dispute

a) Tax/Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other

charges

< total >

Amount

admitted

(C)

a) Tax/Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other

charges

< total >

14. Details of payment of admitted amount and pre-deposit:

(a) Details of amount payable :

Particulars

Central

tax

State/

/UT tax

Integrated

tax

Cess

Total amount

a) Admitted

amount

Tax/Cess

< total >

Interest

< total >

Penalty

< total >

Fees

< total >

Other

charges

< total >

b) Pre-deposit

(20% of

disputed tax)

Tax/Cess

< total >

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

986

(b) Details of payment of admitted amount and pre-deposit (pre-deposit 20% of the disputed

admitted tax and cess)

Sr. No.

Description

Tax

payable

Paid through

Cash/Credit

Ledger

Debit

entry

No.

Amount of tax paid

Integrated

tax

Central

tax

State/UT

tax

CESS

Integrated tax

Cash Ledger

Credit

Ledger

Central tax

Cash Ledger

Credit

Ledger

State/UT tax

Cash Ledger

Credit

Ledger

CESS

Cash Ledger

Credit

Ledger

Sr.

No.

Description

Amount payable

Debit

entry

No.

Amount paid

Integrated

tax

Central

tax

State/

/UT tax

CESS

Integrated

tax

Central

tax

State/

/UT tax ^CESS

Interest

Penalty

Late fee

Others

(specify)

Verification

I, < _________________________ >, hereby solemnly affirm and declare that the information given

hereinabove is true and correct to the best of my knowledge and belief and nothing has been

concealed therefrom.

Place:

Date:

<Signature>

Name of the Applicant:

Designation/Status:

__________

Form GST APL-06

[See rule 110(2)]

Cross-objections before the Appellate Tribunal

under sub-section (5) of section 112

Sr. No.

Particulars

Appeal No. - Date of filing -

GSTIN/Temporary ID/UIN-

Name of the appellant-

Permanent address of the appellant-

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

987

Address for communication-

Order no.

Date-

Designation and Address of the officer passing the order appealed against-

Date of communication of the order appealed against-

Name of the representative-

10.

Details of the case under dispute-

(i)

Brief issue of the case under dispute-

(ii)

Description and classification of goods/services in dispute-

(iii)

Period of dispute-

(iv)

Amount under dispute

Central tax

State/UT tax

Integrated tax

Cess

a) Tax

b) Interest

c) Penalty

d) Fees

e) Other charges (specify)

(v)

Market value of seized goods-

11.

State or Union Territory and the Commissionerate (Centre) in which the order or decision

was passed (Jurisdiction details)-

12.

Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the

appellant or the Commissioner of State/Central tax/UT tax, as the case may be-

13.

Whether the decision or order appealed against involves any question relating to place of

supply -

Yes No

14.

In case of cross-objections filed by a person other than the Commissioner of State/UT

tax/Central tax

(i) Name of the Adjudicating Authority-

(ii) Order Number and date of Order-

(iii) GSTIN/UIN/Temporary ID-

(iv) Amount involved:

Head

Tax

Interest

Penalty

Refund

Total

Integrated tax

Central tax

State/UT tax

Cess

Details of payment

Head

Tax

Interest

Penalty

Refund

Total

Central tax

State/UT tax

Integrated tax

Cess

Total

In case of cross-objections filed by the Commissioner State/UT tax/Central tax:

(i)

Amount of tax demand dropped or reduced for the period of

dispute

(ii)

Amount of interest demand dropped or reduced for the

period of dispute

(iii)

Amount of refund sanctioned or allowed for the period of

dispute

(iv)

Whether no or lesser amount imposed as penalty

TOTAL

Reliefs claimed in memorandum of cross-objections.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

988

Grounds of Cross objection

Verification

I, ________________________________________ the respondent, do hereby declare that what

is stated above is true to the best of my information and belief.

Verified today, the

day of

20…

Place:

Date:

<Signature>

Name of the Applicant/Officer:

Designation/Status of Applicant/Officer:

__________

Form GST APL-07

[See rule 111(1)]

Application to the Appellate Tribunal under sub-section (3) of Section 112

1. Name and Designation of the appellant

Name:

Designation

Jurisdiction

State/Center -

Name of the State:

2. GSTIN/Temporary ID/UIN-

3. Appellate Order No. Date-

4. Designation and Address of the Appellate Authority passing the order appealed against-

5. Date of communication of the order appealed against-

6. Details of the case under dispute:

(i) Brief issue of the case under dispute-

(ii) Description and classification of goods/services in dispute-

(iii) Period of dispute-

(iv) Amount under dispute:

Description

Central tax

State/UT tax

Integrated tax

Cess

a) Tax/Cess

b) Interest

c) Penalty

d) Fees

e) Other charges

7. Statement of facts-

8. Grounds of appeal-

9. Prayer-

10. Amount demanded, disputed and admitted:

Particulars

of demand,

if any

Particulars

Central

tax

State/

/UT tax

Integrated

tax

Cess

Total amount

Amount

demand

created,

a) Tax/Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

989

if any

(A)

e) Other

charges

< total >

Amount

under

dispute

(B)

a) Tax/Cess

< total >

b) Interest

< total >

c) Penalty

< total >

d) Fees

< total >

e) Other

charges

< total >

Place:

Date:

Signature>

Name of the Officer:

Designation:

Jurisdiction:

_________

Form GST APL – 08

[See rule 114(1)]

Appeal to the High Court under section 117

1. Appeal filed by -----------------------Taxable person/Government of <-->

2. GSTIN/Temporary ID/UIN-

Name of the appellant/officer-

3. Permanent address of the appellant, if applicable-

4. Address for communication-

5. Order appealed against Number

Date-

6. Name and Address of the Appellate Tribunal passing the order appealed against-

7. Date of communication of the order appealed against-

8. Name of the representative

9. Details of the case under dispute:

(i) Brief issue of the case under dispute with synopsis

(ii) Description and classification of goods/services in dispute

(iii) Period of dispute

(iv) Amount under dispute

Description

Central tax

State/UT tax

Integrated tax

Cess

a) Tax/Cess

b) Interest

c) Penalty

d) Fees

e) Other charges

(v) Market value of seized goods

10. Statement of facts

11. Grounds of appeal

12. Prayer

13. Annexure(s) related to grounds of appeal

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

990

Verification

I, < _________________________ >, hereby solemnly affirm and declare that the information given

hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed

therefrom.

Place:

Date:

<Signature>

Name:

Designation/Status:

_________

Form GST TRAN - 1

[See rule 117(1), 118, 119 & 120]

Transitional ITC/Stock Statement

1. GSTIN -

2. Legal name of the registered person -

3. Trade Name, if any -

4. Whether all the returns required under existing law for the period of six months immediately

preceding the appointed date have been furnished:- Yes/No

5. Amount of tax credit carried forward in the return filed under existing laws:

(a) Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1)

and Section 140(4)(a))

Sl. No.

Registration No.

under existing law

(Central Excise and

Service Tax)

Tax period to

which the last

return filed under

the existing law

pertains

Date of filing of

the return

specified in

Column No. 3

Balance cenvat

credit carried

forward in the

said last return

Cenvat Credit

admissible as ITC of

central tax in

accordance with

transitional

provisions

Total

(b) Details of statutory forms received for which credit is being carried forward

Period: 1^st Apr 2015 to 30^th June 2017

TIN of Issuer

Name of Issuer

Sr. No. of Form

Amount

Applicable VAT Rate

C-Form

Total

F-Form

Total

H/I-Form

Total

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

991

registrations on the same PAN and in the same State)

Registration

No. in

existing

law

Balance

of ITC of

VAT and

[Entry

Tax] in

last

return

C Forms

F Forms

ITC

reversal

relatable

to [(3)

and] (5)

H/I Forms

Transi

-tion

ITC 2-

(4+6-

7+9)

Turnover

for which

forms

Pending

Difference

tax

payable

on (3)

Turnover

for which

forms

Pending

Tax

payable

on (5)

Turnover

for which

forms

Pending

Tax

payable

on (7)

6. Details of capitals goods for which unavailed credit has not been carried forward under existing law

(section140 (2)).

(a) Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit

ledger as central tax

Sr.

No.

Invoice/

/Docu-

ment

No.

Invoice/

/docu-

ment

Date

Supplier‘s

registration

No.

under

existing

law

Recipients‘

registration

No.

under

existing

law

Details of capital

goods on which

credit has been

partially availed

Total

eligible

cenvat

credit

under

existing

law

Total

cenvat

credit

availed

under

existing

law

Total

cenvat

credit

unavailed

under

existing

law

(admissible

as ITC of

central tax)

(9-10)

Value

Duties and

taxes paid

ED/

/CVD

SAD

Total

(b) Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax

(For all registrations on the same PAN and in the same State)

Sr.

No.

Invoice/

/Docu-

ment

No.

Invoice/

/docu-

ment

Date

Supplier‘s

registration

No.

under

existing

law

Recipients‘

registration

No.

under

existing

law

Details

regarding

capital goods

on which

credit is not

availed

Total

eligible

VAT

[and ET]

credit

under

existing

law

Total VAT

[and ET]

credit

availed

under

existing

law

Total VAT

[and ET]

credit

unavailed

under

existing law

(admissible

as ITC of

State/UT tax)

(8-9)

Value

Taxes

paid

VAT

[and

ET]

Total

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

992

7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).

(a) Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table

5(a) [under sections 140(3), 140(4)(b) and 140(6)]

Sr. No.

Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock

HSN (at 6 digit level)

Unit

Qty.

Value

Eligible Duties paid on

such inputs

7A Where duty paid invoices are available

Inputs

Inputs contained in semi-finished and finished goods

7B Where duty paid invoices are not available (Applicable only for person other than manufacturer

or service provider) – Credit in terms of Rule 117 (4)

Inputs

(b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under

section 140(5):

Name of

the

supplier

Invoice

number

Invoice

date

Description Quantity

UQC

Value

Eligible

duties

and taxes

VAT/[ET]

Date on which

entered in

recipients

books of

account

payment of tax carried forward to electronic credit ledger as SGST/UTGST under sections 140(3),

140(4)(b) and 140(6)

Details of inputs in stock

Total input

tax credit

claimed

under earlier

law

Total input tax

credit related to

exempt sales not

claimed under

earlier law

Total Input tax

credit

admissible as

SGST/UTGST

Description

Unit

Qty

Value

VAT [and

Entry Tax]

paid

Inputs

Inputs contained in semi-finished and finished goods

(d) Stock of goods not supported by invoices/documents evidencing payment of tax [credit in terms

of rule 117 (4)] (To be there only in States having VAT at single point)

Details of inputs in stock

Description

Unit

Qty

Value

Tax paid

Details of description and quantity of inputs/input services as well as date of receipt of goods or

services (as entered in books of accounts) is also required.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

993

8. Details of transfer of cenvat credit for registered person having centralized registration under

existing law [Section 140(8)]

Sl.

No.

Registration

No. under

existing law

(Centralized)

Tax period

to which the

last return

filed under

the existing

law pertains

Date of

filing of

the return

specified

in Column

No. 3

Balance

eligible

cenvat credit

carried

forward in the

said last

return

GSTIN of

receivers

(same

PAN) of

ITC of

CENTRAL

TAX

Distribution

document/invoice

ITC of

CENTRAL

TAX

transferred

No.

Date

Total

9. Details of goods sent to job-worker and held in his stock on behalf of principal under section 141

a. Details of goods sent as principal to the job worker under section 141

Sr. No.

Challan No.

Challan date

Type of goods

(inputs/semi-

-finished/finished)

Details of goods with job-worker

HSN

Description

Unit

Quantity

Value

GSTIN of Job Worker, if available

Total

b. Details of goods held in stock as job worker on behalf of the principal under section 141

Sr. No.

Challan No.

Challan Date

Type of goods

(inputs/semi-

-finished/finished)

Details of goods with job-worker

HSN

Description

Unit

Quantity

Value

GSTIN of Manufacturer

Total

10. Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST

Act

a. Details of goods held as agent on behalf of the principal

Sr. No.

GSTIN of Principal

Details of goods with Agent

Description

Unit

Quantity

Value

Input Tax to be taken

b. Details of goods held by the agent

Sr. No.

GSTIN of Principal

Details of goods with Agent

Description

Unit

Quantity

Value

Input Tax to be taken

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

994

11. Details of credit availed in terms of Section 142 [11 (c)]

Sr.

No.

Registration

No. of VAT

Service Tax

Registration

No.

Invoice/document

No.

Invoice/

/document

date

Tax Paid

VAT paid taken as SGST

Credit or Service Tax paid

as Central Tax Credit

Total

12. Details of goods sent on approval basis six months prior to the appointed day [section 142(12)]

Sr.

No.

Document

No.

Document

date

GSTIN No. of

recipient, (if

applicable)

Name &

address of

recipient

Details of goods sent on approval basis

HSN

Description

Unit

Quantity

Value

Total

Verification (by authorised signatory)

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place

Name of Authorised Signatory

Date

Designation/Status‖

_________

Form GST TRAN - 2

[See Rule 117(4)]

1. GSTIN -

2. Name of Taxable person -

3. Tax Period: month……. year………

4. Details of inputs held on stock on appointment date in respect of which he is not in possession of

any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger.

Opening stock for the tax period

Outward supply made

Closing balance

HSN (at 6 digit

level)

Unit

Qty.

Value

Central

Tax

Integrated

Tax

ITC

allowed

Qty.

5. Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at

single point)

Opening stock for the tax period

Outward supply made

Closing balance

HSN (at 6

digit level)

Unit

Qty.

Value

State

Tax

Integrated

tax

ITC

allowed

Qty.

Verification (by authorised signatory)

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place

Name of Authorised Signatory ….……………………

Date

Designation/Status……………………………………‖.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 30th June, 2017.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

995

Notification

38/1/2017-Fin(R&C)(6)

In exercise of the powers conferred by sub-section (3) of section 1 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the ―said Act‖), the

Government of Goa hereby appoints the 1st day of July, 2017, as the date on which the

provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of

section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145,

147 to 163, 165 to 174 of the said Act, shall come into force.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 30th June, 2017.

_________

Notification

38/1/2017-Fin(R&C)(8)

In exercise of the powers conferred by sub-section (1) and (3) of section 50, sub-section (12)

of section 54 and section 56 of Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and

all other powers enabling it in this behalf, the Government of Goa, on the recommendations of

the Council, hereby fixes the rate of interest per annum for the purposes of the sections as

specified in column (2) of the Table below as mentioned in the corresponding entry in column

(3) of the said Table:—

Table

Serial Number

Section

Rate of interest (in per cent)

(1)

(2)

(3)

Sub-section (1) of section 50

Sub-section (3) of section 50

Sub-section (12) of section 54

Section 56

Proviso to section 56

This notification shall come into force with effect from the 1st day of July, 2017.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 30th June, 2017.

——————

Department of Commercial Taxes

Notification

CCT/26-2/2017-18/1/1240

In exercise of the powers conferred by sub-rule (1) of rule 26 of the Goa Goods

and Services Tax Rules, 2017 (hereinafter referred to as the "said Rules"), the

Commissioner of State Tax hereby notifies the following modes of verification, for

the purpose of the said rule, namely.—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY No. 3)

30TH JUNE, 2017

996

(i) Aadhaar based Electronic Verification Code (EVC);

(ii) Electronic verification code generated through net banking login on the

common portal;

(iii) Electronic verification code generated on the common portal:

Provided that where the mode of authentication of any document is through

any of the aforesaid modes, such verification shall be done within two days of

furnishing the documents.

This notification shall be deemed to have come into force from the 22nd day of

June, 2017.

Dipak M. Bandekar, Commissioner of State Tax.

Panaji, 30th June, 2017.

________

Notification

CCT/26-2/2017-18/2/1241

In pursuance of the first proviso to rule 46 of the Goa Goods and Services Tax

Rules, 2017 (hereinafter referred to as the ―said Rules‖), the Commissioner of State

Tax, on the recommendations of Goods and Services Tax Council, hereby notifies

that a registered person having annual turnover in the preceding financial year as

specified in column (2) of the Table below shall mention the digits of Harmonised

System of Nomenclature (HSN) Codes, as specified in the corresponding entry in

column (3) of the said Table, in a tax invoice issued by him under the said rules.

Table

Serial

Number

Annual Turnover in the

preceding Financial Year

Number of Digits of

HSN Code

(1)

(2)

(3)

Upto rupees one crore fifty lakhs

Nil

More than rupees one crore fifty lakhs and

up to rupees five crores

More than rupees five crores

This notification shall come into force with effect from the 1st day of July, 2017.

Dipak M. Bandekar, Commissioner of State Tax.

Panaji, 30th June, 2017.

www.goaprintingpress.gov.in

Published and Printed by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

Price–Rs. 314.00

PRINTED AT GOVERNMENT PRINTING PRESS, PANAJI-GOA—117/350—6/2017.