Goa Gazette, No. 1718-17, 01 August 2017

RNI No. GOAENG/2002/6410 Reg. No. G-2/RNP/GOA/32/2015-2017

Panaji, 1st August, 2017 (Sravana 10, 1939) SERIES I No. 17 PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

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Notification

1-49-2017-18/DSSL/Part/2792

In exercise of the powers conferred by sub-rule (1) of rule 6 of the Goa Lotteries (Regulation) Rules, 2003, read with rule 3 of the Lotteries (Regulation) Rules, 2010, and in supersession of the Government Notification Nos. 1-49-2017-18/DSSL/Part/2723 and 1-49-2016-17/DSSL/Part/ /2722 dated 19th July, 2017, published in the Official Gazette, Extraordinary, Series I No. 16, dated 20th July, 2017, the Government of Goa hereby frames the following weekly lottery schemes, namely:—

ONLINE/DIGITAL WEEKLY LOTTERY SCHEME

Date of Draw: August 7, 2017 and onwards.

Draw No.: 1 and onwards.

Ticket Price: Rs. 3.00 (GST inclusive)

Number Range: 0000000 – 9999999

Frequency of Draw: Weekly.

Draws to be conducted: At the Directorate of Small Savings & Lotteries, Serra Building, Next to All India Radio, Altinho, Panaji, Goa-403001.

Draws conducted by: Directorate of Small Savings & Lotteries, Government of Goa.

Name of the Marketing Agent: M/s. Summit Online Trade Solutions Pvt. Ltd., G-1, "A" Wing, Austin Plaza, Altinho, Panaji, Goa-403001.

Contact details: [email protected]1121 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 17 (EXTRAORDINARY No. 2) 1ST AUGUST, 2017 . . . . . t e n t i i g . . . . . t s a m n e i l i d

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In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:—

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(1) These rules may be called the Goa Goods and Services Tax (Fourth Amendment) Rules, 2017.

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(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.

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2. In the Goa Goods and Services Tax Rules, 2017,— (i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words "within a period of thirty days from the appointed day", the words and figures "on or before 30th September, 2017" shall be substituted;

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(a) in sub-rule (1), for the word "Board", the word "Commissioner" shall be substituted;

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"(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or cer tificates or orders, through digital signature cer tificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf.";

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o vy B r o L a k n a h S o L a y h S (iii) for rule 34, the following shall be a h s u S o P . . substituted, namely:— 2 2 3 2 1124 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 17 (EXTRAORDINARY No. 2) 1ST AUGUST, 2017 "34. Rate of exchange of currency, other than Indian rupees, for determination of value.— (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.

(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.";

(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:—

"Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,—

(i) name and address of the recipient;

(ii) address of delivery; and

(iii) name of the country of destination:";

(v) in rule 61, with effect from 1st July, 2017, for sub-rule (5), the following sub- -rules shall be substituted, namely:

"(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, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(6) Where a return in FORM GSTR-3B has been furnished, af ter the due date for furnishing of details in FORM GSTR-2—

(a) Part A of the return in FORM GSTR-3 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 and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;

(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;

(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.";

(vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word "sub-section", the word "sub- -rule" shall be substituted;

(vii) in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word "sub-section", the word "clause" shall be substituted;

(viii) in FORM GST TRAN-1, with effect from 1st July 2017, in Sl. No. 7, in Table (a), for the1125 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 17 (EXTRAORDINARY No. 2) 1ST AUGUST, 2017 By order and in the name of the heading of column (2), the heading "HSN as applicable" shall be substituted;

Governor of Goa.

Sushama D. Kamat, Under Secretar y,

Finance (R&C).

(ix) in FORM GST TRAN-2, with effect from 1st July, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading "HSN as applicable" shall be substituted.

Porvorim, 1st August, 2017.

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