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Panaji, 8th November, 2017 (Kartika 17, 1939)

SERIES I No. 31

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)(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.

————

Notification

38/1/2017-Fin(R&C)(28)/3681

In exercise of the powers conferred by

section 164 of the Goa Goods and Services Tax

Suggestions are welcomed on e-mail: dir–[email protected]

EXTRAORDINARY

No. 3

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:

Provided that any extension of the time limit

notified by the Commissioner of State tax

or the Commissioner of Union territory tax

shall be deemed to be notified by the

Commissioner.” shall be inserted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 31

(EXTRAORDINARY No. 3)

8TH NOVEMBER, 2017

1566

(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 Secretary,

Finance (R&C).

Porvorim, 8th November, 2017.

————

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 Secretary,

Finance (R&C).

Porvorim, 8th November, 2017.

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