1895

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

1895

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(36)

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. (1) These rules may be called the Goa Goods and Services Tax (Thirteenth Amendment)

Rules, 2017.

(2) They shall be deemed to have come into force from the 21^st day of December, 2017.

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

(i) in FORM GSTR-1, for Table-6, the following shall be substituted, namely:—

“6. Zero rated supplies and Deemed Exports

GSTIN of

recipient

Invoice details

Shipping

bill/Bill of

export

Integrated Tax

Central Tax

State/UT Tax

Cess

No. Date

Value

No.

Date

Rate

Taxable

value

Amt.

Rate

Taxable

value

Amt.

Rate

Taxable

value

Amt.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

6A. Exports

SERIES I No. 39

Panaji, 3rd January, 2018 (Pausa 13, 1939)

Reg. No. G-2/RNP/GOA/32/2018-20

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

3RD JANUARY, 2018

1896

6B. Supplies made to SEZ unit or SEZ Developer

6C. Deemed exports

”;

(ii) in FORM GST RFD-01,—

(a) in Table 7, in clause (h), for the words “Recipient of deemed export”, the words

“Recipient of deemed export supplies/Supplier of deemed export supplies” shall be

substituted;

(b) after Statement 1, the following Statement shall be inserted, namely:—

“Statement 1A [rule 89(2)(h)]

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

section 54(3)]

Sl.

No.

Details of invoices of

inward supplies

received

Tax paid on inward supplies

Details of invoices of

outward supplies issued ^{Tax paid on outward supplies}

No.

Date

Taxable

Value

Integrated

Tax

Central

Tax

State

/Union

territory

Tax

No.

Date

Taxable

Value

Integrated

Tax

Central

Tax

State

/Union

territory

Tax

1

2

3

4

5

6

7

8

9

10

11

12

13

”;

(c) after Statement 5A, the following Statement shall be inserted, namely:—

“Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs.)

Sl.

No.

Details of invoices of outward

supplies in case refund is claimed by

supplier/Details of invoices of

inward supplies in case refund is

claimed by recipient

Tax paid

No.

Date

Taxable Value

Integrated

Tax

Central

Tax

State/Union Territory Tax

Cess

1

2

3

4

5

6

7

8

;”

(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted,

namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

3RD JANUARY, 2018

1897

“DECLARATION [rule 89(2)(g)]

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed in

statement 5B for the tax period for which refund is being claimed and the amount does not exceed the

amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the

supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed in

statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall

not claim any refund with respect of the said supplies and also, the recipient has not availed any input

tax credit on such supplies.

Signature

Name –

Designation/Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with

interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section

16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in

respect of the amount refunded.

Signature

Name –

Designation/Status”;

(iii) in FORM GST RFD-01A,—

(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words

“Recipient of deemed export supplies/Supplier of deemed export supplies” shall be

substituted;

(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:—

“DECLARATION [rule 89(2)(g)]

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed in

statement 5B for the tax period for which refund is being claimed and the amount does not exceed the

amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the

supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed in

statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any

refund with respect of the said supplies and also, the recipient has not availed any input tax credit on

such supplies.

Signature

Name –

Designation/Status

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

3RD JANUARY, 2018

1898

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with

interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section

16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in

respect of the amount refunded.

Signature

Name –

Designation/Status”;

(c) after Statement 1, the following Statement shall be inserted, namely:—

“Statement 1A [rule 89(2)(h)]

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

section 54(3)]

Sl.

No.

Details of invoices of

inward supplies

received

Tax paid on inward supplies

Details of invoices of

outward supplies issued

Tax paid on outward

supplies

No. Date

Taxable

Value

Integrated

Tax

Central

Tax

State/

/Union

territory

Tax

No.

Date

Taxable Value ^Integrated

Tax

Central

Tax

State/

/Union

territory

Tax

1

2

3

4

5

6

7

8

9

10

11

12

13

”;

(d) after Statement 5A, the following Statement shall be inserted, namely:—

“Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs.)

Sl.

No.

Details of invoices of outward

supplies in case refund is claimed by

supplier/Details of invoices of

inward supplies in case refund is

claimed by recipient

Tax paid

No.

Date

Taxable Value

Integrated

Tax

Central

Tax

State/Union Territory Tax

Cess

1

2

3

4

5

6

7

8

”.

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

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

Porvorim, 1st January, 2018.

_________

Notification

1-49-2017-18/DSSL/Part/252

In exercise of the powers conferred by sub-rule (1) of rule 6 of the Goa Lotteries (Regulation)

Rules, 2003, read with rule 3 of the Lotteries (Regulation) Rules, 2010, and in supersession of

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

3RD JANUARY, 2018

1899

the Government Notification No. 1-49-2017-18/DSSL/Part/23, Notification No. 1-49-2017-

-18/DSSL/Part/24 and Notification No. 1-49-2017-18/DSSL/Part/25 dated 17^th November, 2017,

published on the Official Gazette, Extraordinary, Series I No. 33, dated 17^th November, 2017, the

Government of Goa hereby frames the following weekly lottery schemes, namely:—

GOVERNMENT OF GOA

ONLINE/DIGITAL WEEKLY LOTTERY SCHEME

Date of Draw:

January 8^th, 2018 and onwards

Draw No.:

1 and onwards

Ticket Price:

Rs. 3.00 (inclusive GST)

Number Range

0000000 – 9999999

Frequency of Draw:

Weekly

Draws to be conducted:

At the Directorate of Small Savings & Lotteries, Serra

Building, Next to All India Radio, Altinho, Panaji, Goa-

403001

Draws conducted by:

The Directorate of Small Savings & Lotteries,

Government of Goa

Name of the Marketing Agent: M/s Summit Online Trade Solutions Pvt. Ltd. G-1, “A”

Wing, Austin Plaza, Altinho, Panaji, Goa-403001.

Contact details:

[email protected]

Play and Draw Instructions:

1.

The player is free to select any seven digits number between the ranges from 0000000 to

9999999 for one play. He can select as many seven digit numbers he wishes or the same

seven digits number multiple times by paying appropriate amount as per the number of

selection.

2.

For 1^st prize one number of seven digits from 0000000 to 9999999 will be drawn. The player

who matches his selected seven digit number with the number drawn, in the same order,

will be eligible for the 1^st prize.

3.

For 2^nd prize, 100 individual and unique numbers of four digits from 0000 to 9999 will be

drawn. The player who matches the last four digits of his selected seven digit number

with the four digit numbers drawn, in the same order, will be eligible for the 2^nd prize.

4.

One selection is eligible for only one prize, whichever is higher.

5.

NO PRIZE WILL BE AWARDED FOR ANY COMBINATIONS LESS THAN FOUR DIGITS.

6.

There shall be no multi draws combined under single scheme.

7.

No trade mark sign allowed on the ticket other than that approved by the Director,

Directorate of Small Savings & State Lotteries, Government of Goa.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

3RD JANUARY, 2018

1900

PRIZE STRUCTURE

Prize Rank

Probability

Example

Prize Amt.

PO %

1

1/10000000

1234567

Rs.10,000/-

00.03%

2

1/10000

2354

Rs. 210/-

70.00%

Cumulative Payout based on the ticket price

70.03%

NAMES OF ONLINE/DIGITAL WEEKLY LOTTERY

S.

No.

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Draw

Time

1

BHASKAR

Weekly

Lottery

BHANU

Weekly

Lottery

DEEP

Weekly

Lottery

DIVYA

Weekly

Lottery

KUMAR

Weekly

Lottery

KAVI

Weekly

Lottery

GAMA

Weekly

Lottery

8.50

p.m.

2

BALA

Weekly

Lottery

BHUMIKA

Weekly

Lottery

DHIRAJ

Weekly

Lottery

DINKAR

Weekly

Lottery

KANT

Weekly

Lottery

KESHAR

Weekly

Lottery

GOMED

Weekly

Lottery

9.10

p.m.

3

BAKUL

Weekly

Lottery

BELA

Weekly

Lottery

DARPAN

Weekly

Lottery

DHRUV

Weekly

Lottery

KAJAL

Weekly

Lottery

KISHAN

Weekly

Lottery

GULAB

Weekly

Lottery

9.30

p.m.

This Notification shall come into force with effect from 8^th day of January, 2018.

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

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

Porvorim, 3rd January, 2018.

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 6.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—358/200—1/2018.