1407
Panaji, 28th September, 2017 (Asvina 6, 1939)
SERIES I No. 26
Reg. No. G-2/RNP/GOA/32/2015-2017
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(30/2017-Rate)/2451
In exercise of the powers conferred by
sub-section (1) of section 11 of the Goa Goods
and Services Tax Act, 2017 (Goa Act 4 of 2017),
the Government of Goa, on being satisfied that
it is necessary in the public interest so to do,
on the recommendations of the Council,
hereby makes the following further
amendments in the Government Notification
No. 38/1/2017-Fin(R&C)(12/2017-Rate) dated
30th June, 2017, published in the Extra-
ordinary Official Gazette No. 3, Series I No. 13
dated 30th June, 2017, namely:—
In the said notification, in the Table, after
serial number 9A and the entries relating
thereto, the following shall be inserted,
namely:—
(1) (2)
(3)
(4)
(5)
“9B Chapter 99 Supply of services
Nil Nil”.
associated with
transit cargo to Nepal
and Bhutan (land-
locked countries).
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretary,
Finance (R&C).
Porvorim, 28th September, 2017.
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
Notification
38/1/2017-Fin(R&C)(18)/2452
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:—
(1) These rules may be called the Goa Goods
and Services Tax (Seventh Amendment) Rules,
2017.
(2) Save as otherwise provided in these
rules, they shall be deemed to have come into
force with effect from the 15th day of
September, 2017.
2. In the Goa Goods and Services Tax Rules,
2017 (hereinafter referred to as the principal
rules), in rule 3—
(i) after sub-rule (3), the following sub-rule
shall be inserted, namely:—
“(3A)
Notwithstanding
anything
contained in sub-rules (1), (2) and (3), a
person who has been granted registration
on a provisional basis under rule 24 or who
has applied for registration under sub-rule
(1) of rule 8 may opt to pay tax under section
10 with effect from the first day of October,
2017 by electronically filing an intimation
in FORM GST CMP-02, on the common
portal either directly or through a
Facilitation Centre notified by the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 26
(EXTRAORDINARY)
28TH SEPTEMBER, 2017
1408
Commissioner, before the said date and shall
furnish the statement in FORM GST ITC-03
in accordance with the provisions of
sub-rule (4) of rule 44 within a period of
ninety days from the said date:
Provided that the said persons shall not be
allowed to furnish the declaration in FORM
GST TRAN-1 after the statement in FORM GST
ITC-03 has been furnished.”;
(ii) in sub-rule (5), after the words, brackets
and figure “or sub-rule (3)”, the words,
brackets, figure and letter “or sub-rule (3A)”
shall be inserted;
3. In the principal rules, with effect from the
1st day of July, 2017, in rule 96A, in sub-rule
(5), for the word “Board”, the word
“Commissioner” shall be substituted;
4. In the principal rules, after rule 120, the
following rule shall be inserted, namely:—
“120A. Every registered person who has
submitted a declaration electronically in
FORM GST TRAN-1 within the time period
specified in rule 117, rule 118, rule 119 and
rule 120 may revise such declaration once
and submit the revised declaration in FORM
GST TRAN-1 electronically on the common
portal within the time period specified in
the said rules or such further period as may
be extended by the Commissioner in this
behalf.”;
5. In the principal rules, in rule 127, after
clause (iii), the following clause shall be
inserted, namely:—
“(iv) to furnish a performance report to
the Council by the tenth of the close of each
quarter.”;
6. In the principal rules, in rule 138, in
sub-rule (1), the following provisos shall be
inserted, namely:—
“Provided that where goods are sent by
a principal located in one State to a job-
-worker located in any other State, the
e-way bill shall be generated by the
principal irrespective of the value of the
consignment:
Provided further that where handicraft
goods are transported from one State to
another by a person who has been exempted
from the requirement of obtaining registration
under clauses (i) and (ii) of section 24, the
e-way bill shall be generated by the said
person irrespective of the value of the
consignment.
Explanation.— For the purposes of this rule,
the expression “handicraft goods” has the
meaning as assigned to it in the Government
of India, Ministry of Finance, notification
No. 32/2017-Central Tax dated 15-09-2017
published in the Gazette vide number G.S.R.
1158(E).;
7. In the principal rules, with effect from the
1st day of July, 2017, in “FORM GST TRAN-1”,
(i) in Serial No. 5(a), in the heading, for the
words, figures and brackets “and Section
140(4)(a)”, the words, figures, brackets and
letter “, Section 140 (4) (a) and Section 140(9)”
shall be substituted;
(ii) in Serial No. 7(a), in the table, in Serial
No. 7A, in the heading, after the word
“invoices”, the words, brackets and letters
“(including Credit Transfer Document (CTD))”
shall be inserted;
(iii) after the words “Designation/Status”,
the following shall be inserted, namely:—
“Instructions:
(1) Central Tax credit in terms of sub-section
(9) of section 140 of the CGST Act, 2017 shall
be availed in column 6 of table 5(a).
(2) Registered persons availing credit
through Credit Transfer Document (CTD) shall
also file TRAN 3 besides availing credit in table
7A under the heading “inputs.”;
8. In the principal rules, with effect from the
1st day of July, 2017, in “FORM GSTR-4”, in
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 26
(EXTRAORDINARY)
28TH SEPTEMBER, 2017
1409
Serial No. 8, in entry 8B(2), for the words
“Intra-State Supplies”, the words “Inter-State
Supplies” shall be substituted;
9. In the principal rules, with effect from the
30th day of August, 2017, in the Notes to
“FORM GST EWB-01”, after Note 4, the
following Note shall be inserted, namely:—
“5. The details of bill of entry shall be
entered in place of invoice where the
consignment pertains to an import.”.
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretary,
Finance (R&C).
Porvorim, 28th September, 2017.
————
Corrigendum
38/1/2017-Fin(R&C)(13/2017-Rate)(Corri.)/
/2453
Read: Government Notification No. 38/1/2017-
-Fin(R&C)(13/2017-Rate) dated 30-06-2017,
published in the Official Gazette, Series I
No. 13, Extraordinary No. 3 dated
30-06-2017.
In the Government Notification No. 38/1/
/2017-Fin(R&C)(13/2017-Rate) dated 30-06-2017,
published in the Official Gazette, Series I
No. 13, Extraordinary No. 3 dated 30-06-2017,
at page 829, in the Table against serial number
2, in column (2), for—
(2)
“Services supplied by an individual
advocate including a senior advocate by way
of representational services before any court,
tribunal or authority, directly or indirectly, to
any business entity located in the taxable
territory, including where contract for
provision of such service has been entered
through another advocate or a firm of
advocates, or by a firm of advocates, by way
of legal services, to a business entity.”,
read
(2)
“Services provided by an individual
advocate including a senior advocate or firm
of advocates by way of legal services, directly
or indirectly.
Explanation.— “Legal service” means any
service provided in relation to advice,
consultancy or assistance in any branch
of law, in any manner and includes
representational services before any court,
tribunal or authority.”.
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretary,
Finance (R&C).
Porvorim, 28th September, 2017.
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