Panaji, 8th November, 2017 (Kartika 17, 1939) SERIES I No. 31 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 3
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division __
Notification
38/1/2017-Fin(R&C)(27)/3678
In exercise of the powers conferred by section 128 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, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 8th November, 2017.
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Notification
38/1/2017-Fin(R&C)(28)/3681 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 (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 28th day of October, 2017.
2. In the Goa Goods and Services Tax Rules, 2017,—
(i) in rule 24, in sub-rule (4), for the words, figures and letters "on or before 31st October, 2017", the words, figures and letters "on or before 31st December, 2017" shall be substituted;
(ii) in rule 45, in sub-rule (3), after the words "succeeding the said quarter", the words "or within such further period as may be extended by the Commissioner by a notification in this behalf:
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 31 (EXTRAORDINARY No. 3) 8TH NOVEMBER, 2017(iii) in rule 96, in sub-rule (2), the following
provisos shall be inserted, namely:—
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.";
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:—
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period."
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretar y,
Finance (R&C).
Porvorim, 8th November, 2017.
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Corrigendum
38/1/2017-Fin(R&C)(24)(Corri)/3679
Read: Government Notification No. 38/1/2017- -Fin(R&C)(24)/3598 dated 24-10-2017, published in the Official Gazette, Series I No. 30, Extraordinary dated 26-10-2017.
In the Government Notification No. 38/1/ /2017-Fin(R&C)(24)/3598 dated 24-10-2017, published in the Official Gazette, Series I No. 30, Extraordinary dated 26-10-2017, in the para 2, in serial number (i), for "one crore", read "one crore rupees".
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretar y,
Finance (R&C).
Porvorim, 8th November, 2017.
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