1731

Panaji, 23rd November, 2017 (Agrahayana 2, 1939)

SERIES I No. 34

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)(29)

In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Goa Goods

and Services Tax Rules, 2017 read with notification No. 38/1/2017-Fin-(R&C)(26)/3640, dated

the 2nd November, 2017, published in the Official Gazette, Series I No. 31, Extraordinary dated

the 2nd November, 2017, the Government of Goa hereby notifies the following, as detailed in

column (2) of the Table below, as evidences which are required to be produced by the supplier

of deemed export supplies for claiming refund, namely:—

TABLE

S. No.

Evidence

(1)

(2)

Acknowledgment by the jurisdictional Tax Officer of the Advance Authorisation holder or Export

Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export

supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods

Authorisation holder, or a copy of the tax invoice under which such supplies have been made by

the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies

have been received by it.

An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies

has been availed of by him.

An undertaking by the recipient of deemed export supplies that he shall not claim the refund in

respect of such supplies and the supplier may claim the refund.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 23rd November, 2017.

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

EXTRAORDINARY

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 34

(EXTRAORDINARY)

23RD NOVEMBER, 2017

1732

Notification

38/1/2017-Fin(R&C)(30)

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 (Twelfth Amendment) Rules,

2017.

(2) They shall be deemed to have come into force from the 15th day of November, 2017.

2. In the Goa Goods and Services Tax Rules, 2017,—

(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:—

“Explanation.— For the purposes of rule 42 and this rule, it is hereby clarified that the

aggregate value of exempt supplies shall exclude the value of supply of services specified in

the notification of the Government of India in the Ministry of Finance, Department of Revenue

No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the

27th October, 2017.”;

(ii) in rule 54, in sub-rule (2), for the words “supplier shall issue”, the words “supplier may

issue” shall be substituted;

(iii) after rule 97, the following rule shall be inserted, namely:—

“97A. Manual filing and processing.— Notwithstanding anything contained in this Chapter,

in respect of any process or procedure prescribed herein, any reference to electronic filing of

an application, intimation, reply, declaration, statement or electronic issuance of a notice,

order or certificate on the common portal shall, in respect of that process or procedure,

include manual filing of the said application, intimation, reply, declaration, statement or

issuance of the said notice, order or certificate in such Forms as appended to these rules.”;

(iv) after rule 107, the following rule shall be inserted, namely:—

“107A. Manual filing and processing.— Notwithstanding anything contained in this Chapter,

in respect of any process or procedure prescribed herein, any reference to electronic filing of

an application, intimation, reply, declaration, statement or electronic issuance of a notice,

order or certificate on the common portal shall, in respect of that process or procedure,

include manual filing of the said application, intimation, reply, declaration, statement or

issuance of the said notice, order or certificate in such Forms as appended to these rules.”;

(v) after rule 109, the following rule shall be inserted, namely:—

“109A. Appointment of Appellate Authority.— (1) Any person aggrieved by any decision

or order passed under this Act or the Central Goods and Services Tax Act may appeal to—

(a) the Additional Commissioner (Appeals) where such decision or order is passed by

the Deputy Commissioner;

(b) the Deputy Commissioner (Appeals) where such decision or order is passed by the

State Tax Officer or the Assistant State Tax Officer,

within three months from the date on which the said decision or order is communicated

to such person.

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(2) An officer directed under sub-section (2) of section 107 to appeal against any decision

or order passed under this Act or the Central Goods and Services Tax Act may appeal to—

(a) the Additional Commissioner (Appeals) where such decision or order is passed by

the Deputy Commissioner;

(b) the Deputy Commissioner (Appeals) where such decision or order is passed by the

State Tax Officer or the Assistant State Tax Officer,

within six months from the date of communication of the said decision or order.”;

(vi) in rule 124,—

(a) in sub-rule (4), for the second proviso, the following proviso shall be substituted,

namely:—

“Provided further that the Central Government with the approval of the Chairperson of

the Council may terminate the appointment of the Chairman at any time.”;

(b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely:–

“Provided further that the Central Government with the approval of the Chairperson of

the Council may terminate the appointment of the Technical Member at any time.”;

(vii) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:—

“FORM-GST-RFD-01 A

[See rules 89(1) and 97A]

Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and

other registered taxable person)

1. GSTIN/Temporary ID

2. Legal Name

3. Trade Name, if any

4. Address

5. Tax period (if applicable)

From <Year><Month>

6. Amount of Refund

Claimed (Rs.)

Act

Tax

Interest

Penalty

Fees

Others

Total

Central tax

State/UT tax

Integrated tax

Cess

Total

7. Grounds of Refund Claim (a) Excess balance in Electronic Cash Ledger

(select from drop down)

(b) Exports of services- with payment of tax

(d) ITC accumulated due to inverted tax structure [under clause (ii) of first

proviso to section 54(3)]

OFFICIAL GAZETTE — GOVT. OF GOA

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(e) On account of supplies made to SEZ unit/SEZ developer (with payment

of tax)

(f) On account of supplies made to SEZ unit/SEZ developer (without

payment of tax)

(g) Recipient of deemed export

DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not

availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax

paid on supplies in respect of which refund is claimed.

Signature

Name –

Designation/Status

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods

or services used for making ‘nil’ rated or fully exempt supplies.

Signature

Name –

Designation/Status

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit/the Special Economic Zone developer has not

availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature

Name –

Designation/Status

SELF- DECLARATION [rule 89(2)(I)]

I/We ........................................ (Applicant) having GSTIN/ temporary Id ..........., solemnly affirm and certify that

in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the

period from---to----, claimed in the refund application, the incidence of such tax and interest has not been

passed on to any other person.

Signature

Name –

Designation/Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or

clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

8. Verification

I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is

true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

I/We declare that no refund on this account has been received by me/us earlier.

Place

Signature of Authorised Signatory

Date

(Name)

Designation/Status

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 34

(EXTRAORDINARY)

23RD NOVEMBER, 2017

1735

ANNEXURE-1

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(Amount in Rs.)

Turnover of inverted rated

Tax payable on such

Adjusted total turnover Net input tax credit

Maximum refund

supply of goods

inverted rated supply

amount to be

of goods

claimed

[(1×4÷3)-2]

Statement 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply

Net input tax credit

Adjusted total turnover

Refund amount

of goods and services

(1×2÷3)

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit/SEZ developer without payment of tax

(accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated

Net input tax credit

Adjusted total turnover

Refund amount

supply of goods and services

(1×2÷3)

FORM-GST-RFD-01 B

[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]

Refund Order details

1. ARN

2. GSTIN/Temporary ID

3. Legal Name

4. Filing Date

5. Reason of Refund

6. Financial Year

7. Month

8. Order No.:

9. Order issuance Date:

10.

Payment Advice No.:

11.

Payment Advice Date:

12.

Refund Issued To :

Drop down: Taxpayer/Consumer Welfare Fund

13.

Issued by:

14. Remarks:

15.

Type of Order

Drop Down: RFD- 04/06/07 (Part A)

16.

Details of Refund Amount (As per the manually issued Order):

Description

Integrated Tax

Central Tax

State/UT tax

Cess

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 34

(EXTRAORDINARY)

23RD NOVEMBER, 2017

1736

a. Refund

amount

claimed

b. Refund

Sanctioned

on provisi-

onal basis

c. Remain-

ing Amount

d. Refund

amount in-

admissible

e. Gross

amount to

be paid

f. Interest

(if any)

g. Amount

adjusted

against

outstanding

demand

under the

existing law

or under the

Act

h. Net amount

to be paid

Tax

Interest

Penalty

Fees

Others

Total

Tax

Interest

Penalty

Fees

Others

Total

Tax

Interest

Penalty

Fees

Others

Total

Tax

Interest

Penalty

Fees

Others

Total

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 34

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17. Attachments (Orders)

RFD-04; RFD- 06; RFD 07 (Part A)

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address:

”

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 23rd November, 2017.

————

Notification

38/1/2017-Fin(R&C)(31)

In exercise of the powers conferred by section 148 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, notifies the registered persons having aggregate turnover

of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the

class of registered persons who shall follow the special procedure as detailed below for furnishing

the details of outward supply of goods or services or both.

2. The said persons shall furnish the details of outward supply of goods or services or both in

FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the

time period as specified in the corresponding entry in column (3) of the said Table, namely:—

TABLE

Sl. No.

Quarter for which the details in

Time period for furnishing the details in FORM GSTR-1

FORM GSTR-1 are furnished

(1)

(2)

(3)

July - September, 2017

31st December, 2017

October - December, 2017

15th February, 2018

January - March, 2018

30th April, 2018

3. The special procedure or extension of the time limit for furnishing the details or return, as the

case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act,

for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 23rd November, 2017.

————

Notification

38/1/2017-Fin(R&C)(32)

In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act,

2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the “said Act”), the

Government of Goa, on the recommendations of the Council, hereby waives the amount of late

fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 34

(EXTRAORDINARY)

23RD NOVEMBER, 2017

1738

month of October, 2017 onwards by the due

date under section 47 of the said Act, which

is in excess of an amount of twenty five rupees

for every day during which such failure

continues:

Provided that where the total amount of state

tax payable in the said return is nil, the amount

of late fee payable by such registered person

for failure to furnish the said return for the

month of October, 2017 onwards by the due

date under section 47 of the said Act shall stand

waived to the extent which is in excess of an

amount of ten rupees for every day during

which such failure continues.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R&C).

Porvorim, 23rd November, 2017.

————

Notification

38/1/2017-Fin(R&C)(33)

In exercise of the powers conferred by

sub-section (2) of section 23 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017)

(hereafter in this notification referred to as the

“said Act”), the Government of Goa, on the

recommendations of the Council, hereby

specifies the persons making supplies of

services, other than supplies specified under

sub-section (5) of section 9 of the said Act

through an electronic commerce operator

who is required to collect tax at source under

section 52 of the said Act, and having an

aggregate turnover, to be computed on all

India basis, not exceeding an amount of

twenty lakh rupees in a financial year, as the

category of persons exempted from obtaining

registration under the said Act:

Provided that the aggregate value of such

supplies, to be computed on all India basis,

should not exceed an amount of ten lakh

rupees in case of “special category States” as

specified in sub-clause (g) of clause (4) of

article 279A of the Constitution, other than the

State of Jammu and Kashmir.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R&C).

Porvorim, 23rd November, 2017.

————

Notification

38/1/2017-Fin(R&C)(34)

In exercise of the powers conferred by

section 148 of the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017) (hereafter in this

notification referred to as the “said Act”) and

in supersession of Government notification

No. 38/1/2017-Fin(R&C)(22)/3599, dated the

24th October, 2017, published in the Official

Gazette, Series I No. 30, Extraordinary, dated

the 26th October, 2017, except as respects

things done or omitted to be done before such

supersession, the Government of Goa, on the

recommendations of the Council, hereby

notifies the registered person who did not opt

for the composition levy under section 10 of

the said Act as the class of persons who shall

pay the state tax on the outward supply of

goods at the time of supply as specified in

clause (a) of sub-section (2) of section 12 of

the said Act including in the situations

attracting the provisions of section 14 of the

said Act, and shall accordingly furnish the

details and returns as mentioned in Chapter

IX of the said Act and the rules made

thereunder and the period prescribed for the

payment of tax by such class of registered

persons shall be such as specified in the said

Act.

This Notification shall be deemed to have

come into force with effect from 15th day of

November, 2017.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R&C).

Porvorim, 23rd November, 2017.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 34

(EXTRAORDINARY)

23RD NOVEMBER, 2017

1739

Department of Personnel

———

Notification

1/11/2014-PER/3534

In exercise of the powers conferred by the

proviso to Article 309 of the Constitution of

India and in supersession of the Government

Notification No. 1/3/90-PER dated 7-11-1990,

published in the Official Gazette, Series I

No. 42 dated 17-01-1991, the Governor of Goa

hereby makes the following rules to regulate

the recruitment to the Group ‘C’, Non-

-Gazetted, Non-Ministerial post, in the

Directorate of Health Services, Government of

Goa, namely:—

1. Short title, application and commence-

ment.— (1) These rules may be called the

Government of Goa, Directorate of Health

Services, Group ‘C’, Non-Gazetted, Non-

-Ministerial post, Recruitment Rules, 2017.

(2) They shall apply to the post specified

in column (1) of the Schedule to these

rules (hereinafter called as the “said

Schedule”).

(3) They shall come into force from the

date of their publication in the Official

Gazette.

2. Number, classification and the level in

the Pay Matrix.— The number of posts,

classification of the said post and the level in

the Pay Matrix attached thereto shall be as

specified in columns (2) to (4) of the said

Schedule:

Provided that the Government may vary the

number of posts as specified in column (2) of

the said Schedule from time to time subject to

exigencies of work.

3. Method of recruitment, age limit and

other qualifications.— The method of

recruitment to the said post, age limit,

qualifications and other matters connected

therewith shall be as specified in columns (5)

to (13) of the said Schedule.

4. Disqualification.— No person who has

entered into or contracted a marriage with a

person having a spouse living or who, having

a spouse living, has entered into or contracted

a marriage with any person, shall be eligible

for appointment to the service:

Provided that the Government may, if

satisfied that such marriage is permissible

under the personal law applicable to such

person and the other party to the marriage

and that there are other grounds for so doing,

exempt any person from the operation of this

rule.

5. Power to relax.— Where, the Government

is of the opinion that it is necessary or

expedient so to do, it may, by order and for

reasons to be recorded in writing, relax any

of the provisions of these rules with respect to

any class or category of persons.

6. Saving.— Nothing in these rules shall

affect reservation, relaxation of age limit and

other concessions required to be provided for

Scheduled Castes/Schedule Tribes and other

special categories of persons in accordance

with the orders issued by the Government

from time to time in that regard.

By order and in the name of the Governor

of Goa.

Yetindra M. Maralkar, Additional Secretary

(Personnel).

Porvorim, 17th November, 2017.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 34

(EXTRAORDINARY)

23RD NOVEMBER, 2017

1740

SCHEDULE

1 2 3 4 5 6 7 8 9 10 11 12 13

Name/

/desig-

nation of

the post

Age limit

for direct

recruits

Period

proba-

tion, if

any

Method of

recruitment,

whether by direct

recruitment or

by promotion

or by deputation/

/transfer/contract

and percentage

of the vacancies

to be filled by

various methods

In case of recruit-

ment by promotion/

/deputation/

/transfer, grades

from which

promotion/

/deputation/

/transfer is

to be made

Educational

and other qualifications

required for

direct recruits

Classifi-

cation

Whether age & educational

qualifications prescribed for the

direct recruits will apply in the

case of promotees

Number

posts

Level in

the Pay

Matrix

If a

D.S.C./

/D.P.C.

exists,

what is its

compo-

sition

Circum-

stances in

which the

Goa Public

Service

Commission

is to be

consulted in

making

recruitment

(2017)

(Subject

variation

depen-

dent on

workload).

N. A.

Group

‘C’,

Non-

-Gazetted

rial Non-

Ministerial

L-5.

Not exceeding

45 years

(Relaxable for

Government

servants upto

five years in

accordance

with the

instructions or

orders issued

by the

Government).

N. A.

Two

years.

By direct

recruitment.

Assistant

Bioche-

mist.

N. A.

Group

‘C’,

D.S.C./D.P.C.

N. A.

Essential:

(3) Bachelor of Sci-

ence from a reco-

gnised University

with Bio-Chemistry

as principal subject.

(4) Knowledge of

Konkani.

(2) Desirable:

(iii) Minimum five

years experience in

Biochemical work in

Bio-Chemistry De-

partment

recognised Institu-

tion.

(iv) Knowledge of

Marathi.

Whether

selection

post or

non-

-selection

post

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