Goa Gazette, No. 1718-28, 12 October 2017

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

Panaji, 12th October, 2017 (Asvina 20, 1939) SERIES I No. 28 PUBLISHED BY AUTHORITY

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Office of the Commisioner of Commercial Taxes __

Notification

CCT/26-2/2017-18/13/3048

Read: (1)Notification No. 16/2017- Central Tax, dated 7th July, 2017, issued under the Central Goods and Services Tax Act, 2017, and published in the Gazette of India, Extraordinary, Part II, S e c t i o n 3 , S u b - s e c t i o n (i ) v i d e number G.S.R. 848(E), dated 7th July, 2017.

(2) Notification No. 37/2017-Central Tax, dated 4th October, 2017, issued under the Central Goods and Services Tax Act, 2017, and published in the Gazette of India, Extraordinar y, Par t II, Section 3, sub-section (i) vide number G.S.R 1218(E), dated 4th October, 2017.

(i) all registered persons who intend to supply goods or services for export without payment of integrated tax shall be eligible to furnish a Letter of Undertaking in place of a bond except those who have been prosecuted for any offence under the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) or the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees;

(ii) the Letter of Under taking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD–11 referred to in sub-rule (1) of rule 96A of the Goa Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor;

In exercise of the powers conferred by section 54 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), and sub-rule (5) of rule 96A of the Goa Goods and Services Tax Rules, 2017, the Commissioner of State Tax hereby specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax— (iii) where the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 96A of Goa Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, the facility of export without payment of integrated tax will be deemed to have been withdrawn and if the amount mentioned in the said sub-rule is paid, the facility of export without payment of integrated tax shall be restored. 1437 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 28 (EXTRAORDINARY) 12TH OCTOBER, 2017

Zone developer or Special Economic Zone unit without payment of integrated tax.

Dipak M. Bandekar, Commissioner of State

Tax.

2. The provisions of this notification shall mutatis mutandis apply in respect of zero- -rated supply of goods or services or both made by a registered person (including a Special Economic Zone developer or Special Economic Zone unit) to a Special Economic Panaji, 11th October, 2017.

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