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Panaji, 12th October, 2017 (Asvina 20, 1939)
SERIES I No. 28
Reg. No. G-2/RNP/GOA/32/2015-2017
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Office of the Commisioner of Commercial Taxes
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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,
Section 3, Sub-section (i) vide
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, Extraordinary, Part II,
Section 3, sub-section (i) vide number
G.S.R 1218(E), dated 4th October, 2017.
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—
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
(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 Undertaking 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;
(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.