OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

1937

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(37)/324

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”), and in supersession of

Government notification No. 38/1/2017-Fin(R&C)(31) dated the 23rd November, 2017, published

in the Official Gazette, Series I No. 34, Extraordinary dated the 23rd November, 2017, except as

respects things done or omitted to be done before such supersession, 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 may follow the special procedure as detailed below for

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

2. The said persons may 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 FORM

GSTR-1 are furnished

Time period for furnishing the details in FORM GSTR-1

(1)

(2)

(3)

July - September, 2017

10th January, 2018

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.

SERIES I No. 41

Panaji, 16th January, 2018 (Pausa 26, 1939)

Reg. No. G-2/RNP/GOA/32/2015-2017

Suggestions are welcome on e-mail: [email protected]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 41

(EXTRAORDINARY)

16TH JANUARY, 2018

1938

4. This Notification shall be deemed to have come into force from the 29th day of December,

2017.

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

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

Porvorim, 12th January, 2018.

________

Notification

38/1/2017-Fin(R&C)(38)/323

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 under section 47 of the said Act, by any registered person for failure to furnish the

return in FORM GSTR-4 by the due date, 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 payable in lieu of state tax in the said return is nil, the

amount of late fee payable under section 47 of the said Act, by any registered person for failure

to furnish the said return by the due date 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, 12th January, 2018.

________

Notification

38/1/2017-Fin(R&C)(39)/322

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 appoints the 1st day of July, 2017, as

the date from which provisions of serial numbers 2(i), 2(ii), 2(iii), 2(iv), 2(v), 2(vi), 2(vii) and 2(viii)

of Notification No. 38/1/2017-Fin(R&C)(13)/2357 dated the 13th September, 2017, published in

the Extraordinary Official Gazette, Series I No. 24 dated the 14th September, 2017 (hereinafter

referred to as the “said Notification”), shall be deemed to have come into force and the 1st day

of February, 2018, as the date from which the provisions of serial numbers 2(ix) and 2(x) of the

said notification, shall come into force.

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

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

Porvorim, 12th January, 2018.

________

Notification

38/1/2017-Fin(R&C)(40)/321

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 (Fourteenth Amendment)

Rules, 2017.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 41

(EXTRAORDINARY)

16TH JANUARY, 2018

1939

(2) Unless otherwise specified, they shall be deemed to have come into force from the 29th

day of December, 2017.

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

(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:—

“(1A) The Unique Identity Number granted under the Central Goods and Services Tax

Act, 2017 shall be deemed to be granted under the Goa Goods and Services Tax Act.”;

(ii) in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:—

“(1A) Notwithstanding anything contained in sub-rule (1), any particular of the

application for registration shall not stand amended with effect from a date earlier than

the date of submission of the application in FORM GST REG-14 on the common portal

except with the order of the Commissioner for reasons to be recorded in writing and

subject to such conditions as the Commissioner may, in the said order, specify.”;

(iii) with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following shall be

substituted, namely:—

“(4) In the case of zero-rated supply of goods or services or both without payment of tax

under bond or letter of undertaking in accordance with the provisions of sub-section (3) of

section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input

tax credit shall be granted as per the following formula –

Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated

supply of services) x Net ITC ÷Adjusted Total Turnover

Where,—

(A) “Refund amount” means the maximum refund that is admissible;

(B) “Net ITC” means input tax credit availed on inputs and input services during the

relevant period other than the input tax credit availed for which refund is claimed under

sub-rules (4A) or (4B) or both;

goods made during the relevant period without payment of tax under bond or letter of

undertaking, other than the turnover of supplies in respect of which refund is claimed

under sub-rules (4A) or (4B) or both;

(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply

of services made without payment of tax under bond or letter of undertaking, calculated

in the following manner, namely:—

Zero-rated supply of services is the aggregate of the payments received during the

relevant period for zero-rated supply of services and zero-rated supply of services where

supply has been completed for which payment had been received in advance in any

period prior to the relevant period reduced by advances received for zero-rated supply of

services for which the supply of services has not been completed during the relevant

period;

(E) “Adjusted Total turnover” means the turnover in a State or a Union territory, as

defined under clause (112) of section 2, excluding—

(a) the value of exempt supplies other than zero-rated supplies and

(b) the turnover of supplies in respect of which refund is claimed under sub-rules

(4A) or (4B) or both, if any, during the relevant period;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 41

(EXTRAORDINARY)

16TH JANUARY, 2018

1940

(F) “Relevant period” means the period for which the claim has been filed.

(4A) In the case of supplies received on which the supplier has availed the benefit of

notification No. 38/1/2017-Fin(R&C)(26)/3640 dated 2nd November, 2017, refund of

input tax credit, availed in respect of other inputs or input services used in making

zero-rated supply of goods or services or both, shall be granted.

(4B) In the case of supplies received on which the supplier has availed the benefit of

notification No. 38/1/2017-Fin(R&C)(40/2017-Rate)/3942 dated 2nd November, 2017 or

notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both,

refund of input tax credit, availed in respect of inputs received under the said

notifications for export of goods and the input tax credit availed in respect of other

inputs or input services to the extent used in making such export of goods, shall be

granted.”;

(iv) in rule 95—

(a) for sub-rule (1), the following sub-rule shall be substituted, namely:—

“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as

per notification issued under section 55 shall apply for refund in FORM GST RFD-10

once in every quarter, electronically on the common portal or otherwise, either directly

or through a Facilitation Centre notified by the Commissioner, along with a statement of

the inward supplies of goods or services or both in FORM GSTR-11.”;

(b) in sub-rule (3), in clause (a), the words “and the price of the supply covered under a

single tax invoice exceeds five thousand rupees, excluding tax paid, if any” shall be

omitted;

(v) with effect from 23rd October, 2017, in rule 96—

(a) in the heading, after the words “paid on goods”, the words “or services” shall be

inserted;

(b) after sub-rule (8), the following sub-rule shall be inserted, namely:—

“(9) The persons claiming refund of integrated tax paid on export of goods or services

should not have received supplies on which the supplier has availed the benefit of

38/1/2017-Fin(R&C)(26)/3640 dated 2nd November, 2017 or notification No. 38/1/2017-

-Fin(R&C)(40/2017-Rate)/3942 dated 2nd November, 2017 or notification No. 41/2017-

-Integrated Tax (Rate) dated 23rd October, 2017.”;

(vi) for FORM GST REG-10, the following form shall be substituted, namely:—

________

“Form GST REG-10

[See rule 14(1)]

Application for registration of person supplying online information and data base access or retrieval

services from a place outside India to a person in India, other than a registered person.

Part –A

(i) Legal name of the person

(ii) Tax identification number or unique number on the basis of which the

entity is identified by the Government of that country

(iii) Name of the Authorised Signatory

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 41

(EXTRAORDINARY)

16TH JANUARY, 2018

1941

(iv) Email Address of the Authorised Signatory

(v) Name of the representative appointed in India, if any

(a) Permanent Account Number of the representative in India

(b) Email Address of the representative in India

Note:– Relevant information submitted above is subject to online verification, where practicable, before proceeding

to fill up Part-B.

Part –B

Details of Authorised Signatory

First Name

Middle Name

Last Name

Photo

Gender

Male / Female / Others

Designation

Date of Birth

DD/MM/YYYY

Father’s Name

Nationality

Aadhaar, if any

Address of the Authorised Signatory

Address line 1

Address line 2

Address line 3

Date of commencement of the online service in India DD/MM/YYYY

Uniform Resource Locators (URLs) of the website through which taxable services are provided:

3…

Jurisdiction

Center

Bengaluru

West,

CGST

Commissionerate

Details of Bank Account of representative in India (if appointed)

Account Number

Type of account

Bank Name

Branch Address

IFSC

Documents Uploaded

A customized list of documents required to be uploaded (refer Instruction) as per the field values in

the form

Declaration

I hereby solemnly affirm and declare that the information given herein above is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 41

(EXTRAORDINARY)

16TH JANUARY, 2018

1942

I, ..…………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I

would charge and collect tax liable from the non-assesse online recipient located in taxable

territory and deposit the same with Government of India.

Signature

Place:

Name of Authorised Signatory:

Date:

Designation:

Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the

passport and photograph.

List of documents to be uploaded as evidence are as follows:—

Proof of Place of Business of representative in India, if any:

(a) For own premises—

Any document in support of the ownership of the premises like Latest Property Tax Receipt or

Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises—

A copy of the valid Rent/Lease Agreement with any document in support of the ownership of

the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy

of Electricity Bill.

A copy of the Consent Letter with any document in support of the ownership of the premises

of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also,

the same documents may be uploaded.

Proof of :

Scanned copy of the passport of the Non-resident tax payer with VISA details. In case of

Company/Society/LLP/FCNR/etc. person who is holding power of attorney with authorisation

letter.

Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India

Scanned copy of License is issued by origin country

Scanned copy of Clearance certificate issued by Government of India

Bank Account Related Proof:

Scanned copy of the first page of Bank passbook/one page of Bank Statement

Opening page of the Bank Passbook held in the name of the Proprietor/Business Concern–

containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.

Scanned copy of documents regarding appointment as representative in India, if applicable

Authorisation Form:—

For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution

of the Managing Committee or Board of Directors to be filed in the following format:

Declaration for Authorised Signatory (Separate for each signatory)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 41

(EXTRAORDINARY)

16TH JANUARY, 2018

1943

I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly

affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory

for the business << Name of the Business>> for which application for registration is being

filed/is registered under the Central Goods and Service Tax Act, 2017.

All his actions in relation to this business will be binding on me/us.

Signatures of the persons who is in charge.

S. No.

Full Name Designation/Status Signature

Acceptance as an authorised signatory

I, <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as

authorised signatory for the above referred business and all my acts shall be binding on the

business.

Signature of Authorised Signatory

Place

(Name)

Date:

Designation/Status

Instructions—

1. If authorised signatory is not based in India, authentication through digital signature

certificate shall not be mandatory for such persons. The authentication will be done through

Electronic Verification Code (EVC).

2. Appointed representative in India shall have the meaning as specified under section 14 of

Integrated Goods and Services Tax Act, 2017.”;

(vii) in FORM GST REG-13,

(a) in PART-B, at serial No. 4, the words, “Address of the entity in State” shall be substituted

with the words, “Address of the entity in respect of which the centralized UIN is sought”;

(b) in the Instructions, the words, “Every person required to obtain a unique identity number

shall submit the application electronically” shall be substituted with the words, “Every person

required to obtain a unique identity number shall submit the application electronically or

otherwise.”;

(viii) for FORM GSTR-11, the following form shall be substituted, namely:—

_________

Form GSTR -11

[See rule 82]

Statement of inward supplies by persons having Unique Identification Number (UIN)

Year

Tax

Period

UIN

Name of the person having UIN

Auto

populated

3. Details of inward supplies received

(Amount in Rs. for all Tables)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 41

(EXTRAORDINARY)

16TH JANUARY, 2018

1944

GSTIN of

supplier

Invoice/Debit Note/Credit

Note details

Rate

Taxable

value

Amount of tax

Place of

Supply

Date

Value

Integrated

tax

Central

Tax

State/

UT Tax

CESS

3A. Invoices received

3B. Debit/Credit Note received

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Place

Signature

Name of Authorised Signatory

Date

Designation/Status

Instructions:—

1. Terms Used:-

a. GSTIN :- Goods and Services Tax Identification Number

b. UIN :- Unique Identity Number

2. Refund applications has to be filed in the same State in which the Unique Identity Number has

been allotted.

3. For refund purposes only those invoices may be entered on which refund is sought.”;

(ix) for FORM GST RFD-10, the following form shall be substituted, namely:—

_________

“FORM GST RFD-10

[See rule 95(1)]

Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and

Organization, Consulate or Embassy of foreign countries, etc.

1. UIN

2. Name

3. Address :

4. Tax Period (Quarter)

: From <DD/MM/YY> To <DD/MM/YY>

5. ARN and date of GSTR11

: ARN <……………> Date <DD/MM/YY>

6. Amount of Refund Claim

: <INR><In Words>

State

Central Tax

State /UT Tax

Integrated Tax

Cess

Total

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 41

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16TH JANUARY, 2018

1945

7. Details of Bank Account:

a. Bank Account Number

b. Bank Account Type

c. Name of the Bank

d. Name of the Account Holder/Operator

e. Address of Bank Branch

f. IFSC

g. MICR

2. Verification

I _______ as an authorised representative of << Name of Embassy/international organization >>

hereby solemnly affirm and declare that the information given herein above is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial

Institution and Organization, Consulate or Embassy of foreign countries/any other person/class of

persons specified/notified by the Government.

Date:

Signature of Authorised Signatory:

Place:

Name:

Designation/Status

Instructions

1. Application for refund shall be filed on quarterly basis.

2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.

3. There will be facility to edit the refund amount as per eligibility.

4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the

proper officer for processing refund claim.”;

(x) in FORM GST DRC-07, the Table at serial No. 5 shall be omitted.

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

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

Porvorim, 12th January, 2018.

________

Notification

38/1/2017-Fin(R&C)(41)/320

In exercise of the powers conferred by sub-section (1) of section 10 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017) the Government of Goa, on the recommendations of

the Council, hereby makes the following further amendments in the Government notification

No. 38/1/2017-Fin(R&C)(5)/2550, dated the 28^th June, 2017, published in the Extraordinary

Official Gazette, Series I No. 13, dated the 29^thJune, 2017, namely:—

In the said notification, in the opening paragraph, for the words, brackets and figures “an

amount calculated in accordance with the provisions of sub-section (1) of section 10 of the said

Act”, the following words, brackets and letters shall be substituted, namely:—

“an amount calculated at the rate of,––

(i) half per cent. of the turnover in State in case of a manufacturer,

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 41

(EXTRAORDINARY)

16TH JANUARY, 2018

1946

(ii) two and a half per cent. of the turnover in State in case of persons engaged in

making supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and

(iii) half per cent. of the turnover of taxable supplies of goods in State in case of other

suppliers.”.

This Notification shall be deemed to have come into force from the 1^st day of January, 2018.

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

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

Porvorim, 12th January, 2018.

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