2059

Panaji, 5th February, 2018 (Magha 16, 1939)

SERIES I No. 44

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

—

Notification

38/1/2017-Fin(R&C)(42)/434

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

Services Tax (Amendment) Rules, 2018.

(2) Save as otherwise provided, they shall be

deemed to have come into force from the 23rd

day of January, 2018.

2. In the Goa Goods and Services Tax Rules,

2017,—

(i) in rule 3, in sub-rule (3A), for the words

“ninety days”, the words “one hundred and

eighty days” shall be substituted;

(ii) with effect from 1st January, 2018, in

rule 7, in the Table,

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

EXTRAORDINARY

No. 2

(a) in Sl. No. 1, in column number (3), for

the words “one per cent.”, the words “half

per cent. of the turnover in the State or Union

territory” shall be substituted;

(b) in Sl. No. 2, in column number (3), for

the words “two and a half per cent.”, the

words “two and a half per cent. of the

turnover in the State or Union territory” shall

be substituted;

the words “half per cent.”, the words “half

per cent. of the turnover of taxable supplies

of goods in the State or Union territory” shall

be substituted;

(iii) in rule 20, the proviso shall be omitted;

(iv) in rule 24, in sub-rule (4), for the

figures, letters and word “31st December,

2017”, the figures, letters and word “31st

March, 2018” shall be substituted;

(v) after rule 31, the following rule shall

be inserted, namely:—

“31A. Value of supply in case of lottery,

betting, gambling and horse racing.— (1)

Notwithstanding anything contained in

the provisions of this Chapter, the value

in respect of supplies specified below

shall be determined in the manner

provided hereinafter.

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5TH FEBRUARY, 2018

2060

(2) (a) The value of supply of lottery run

by State Governments shall be deemed

to be 100/112 of the face value of ticket or

of the price as notified in the Official

Gazette by the organising State,

whichever is higher.

(b) The value of supply of lottery

authorised by State Governments shall be

deemed to be 100/128 of the face value of

ticket or of the price as notified in the

Official Gazette by the organising State,

whichever is higher.

Explanation:— For the purposes of this

sub-rule, the expressions—

(a) “lottery run by State Governments”

means a lottery not allowed to be sold in

any State other than the organizing State;

(b) “lottery authorised by State

Governments” means a lottery which is

authorised to be sold in State(s) other than

the organising State also; and

meaning as assigned to it in clause (f) of

sub-rule (1) of rule 2 of the Lotteries

(Regulation) Rules, 2010.

(3) The value of supply of actionable

claim in the form of chance to win in

betting, gambling or horse racing in a race

club shall be 100% of the face value of

the bet or the amount paid into the

totalisator.”;

(vi) in rule 43, after sub-rule (2), for the

Explanation, the following Explanation shall

be substituted, namely:—

“Explanation:— For the purposes of rule

42 and this rule, it is hereby clarified that

the aggregate value of exempt supplies shall

exclude:—

(a) 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;

(b) the value of services by way of

accepting deposits, extending loans or

advances in so far as the consideration is

represented by way of interest or discount,

except in case of a banking company or a

financial institution including a non-banking

financial company, engaged in supplying

services by way of accepting deposits,

extending loans or advances; and

of transportation of goods by a vessel from

the customs station of clearance in India to

a place outside India.”;

(vii) in rule 54, after sub-rule (1), the

following sub-rule shall be inserted,

namely:—

“(1A)(a) A registered person, having

the same PAN and State code as an Input

Service Distributor, may issue an invoice

or, as the case may be, a credit or debit

note to transfer the credit of common

input services to the Input Service

Distributor, which shall contain the

following details:—

(i) name, address and Goods and

Services Tax Identification Number of the

registered person having the same PAN

and same State code as the Input Service

Distributor;

(ii) a consecutive serial number not

exceeding sixteen characters, in one or

multiple series, containing alphabets or

numerals or special characters -hyphen

or dash and slash symbolised as “-” and

“/” respectively, and any combination

thereof, unique for a financial year;

(iii) date of its issue;

(iv)

Goods

and

Services

Tax

Identification Number of supplier of

OFFICIAL GAZETTE — GOVT. OF GOA

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5TH FEBRUARY, 2018

2061

common service and original invoice

number whose credit is sought to

be transferred to the Input Service

Distributor;

(v) name, address and Goods and

Services Tax Identification Number of the

Input Service Distributor;

(vi) taxable value, rate and amount of the

credit to be transferred; and

(vii) signature or digital signature of

the registered person or his authorised

representative.

(b) The taxable value in the invoice

issued under clause (a) shall be the same

as the value of the common services.”;

(viii) after rule 55, the following rule shall

be inserted, namely:—

“55A. Tax Invoice or bill of supply to

accompany transport of goods.— The

person-in-charge of the conveyance shall

carry a copy of the tax invoice or the bill

of supply issued in accordance with the

provisions of rules 46, 46A or 49 in a case

where such person is not required to

carry an e-way bill under these rules.”;

(ix) with effect from 23rd October, 2017,

in rule 89, for sub-rule (4A) and sub-rule

(4B), the following sub-rules shall be

substituted, namely:—

“(4A) In the case of supplies received

on which the supplier has availed the

benefit of the Government Notification

No. 38/1/2017-Fin(R&C)(26)/3640 dated

the 2nd November, 2017, published in the

Extraordinary, Official Gazette, Series I

No. 31, dated the 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 the Government Notification No. 38/1/

/2017-Fin(R&C)(40/2017-Rate)/3942 dated

the 2nd November, 2017 published in the

Extraordinary, Official Gazette No. 2,

Series II No. 31 dated the 2nd November,

2017 or the Government of India, Ministry

of Finance, notification No. 41/2017-

-Integrated Tax (Rate) dated the 23rd

October, 2017 published in the Gazette of

India, Extraordinary, Part II, Section 3,

Sub-section (i), vide number G.S.R

1321(E) dated the 23rd October, 2017 or

notification No. 78/2017-Customs dated

the 13th October, 2017 published in the

Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i), vide number

G.S.R 1272(E) dated the 13th October,

2017 or notification No. 79/2017-Customs

dated the 13th October, 2017 published

in the Gazette of India, Extraordinary,

Part II, Section 3, Sub-section (i), vide

number G.S.R 1299(E) dated the 13th

October, 2017, or all of them, 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.”

(x) with effect from 23rd October, 2017, in

rule 96,—

(a) in sub-rule (1), for the words “an

exporter”, the words “an exporter of

goods” shall be substituted;

(b) in sub-rule (2), for the words

“relevant export invoices”, the words

“relevant export invoices in respect of

export of goods” shall be substituted;

system designated by the Customs shall

process the claim for refund”, the words

“the system designated by the Customs

or the proper officer of Customs, as the

case may be, shall process the claim of

refund in respect of export of goods” shall

be substituted;

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(d) for sub-rule (9), the following sub-

-rules shall be substituted, namely:—

“(9) The application for refund of

integrated tax paid on the services

exported out of India shall be filed in

FORM GST RFD-01 and shall be dealt with

in accordance with the provisions of rule

89”.

(10) The persons claiming refund of

integrated tax paid on exports of goods

or services should not have received

supplies on which the supplier has

availed the benefit of the Government

Notification No. 38/1/2017-Fin(R&C)(26)/

/3640 dated the 2nd November, 2017,

published in the Extraordinary, Official

Gazette, Series I No. 31, dated the 2nd

November, 2017 or Notification No. 38/1/

/2017-Fin(R&C)(40/2017-Rate)/3942 dated

the 2nd November, 2017 published in the

Extraordinary, Official Gazette No. 2,

Series II No. 31 dated the 2nd November,

2017 or Government of India, Ministry of

Finance, Notification No. 41/2017-

Integrated Tax (Rate) dated the 23rd

October, 2017 published in the Gazette of

India, Extraordinary, Part II, Section 3,

Sub-section (i), vide number G.S.R 1321

(E) dated the 23rd October, 2017 or

Notification No. 78/2017-Customs dated

the 13th October, 2017 published in the

Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i), vide number

G.S.R 1272(E) dated the 13th October,

2017 or Notification No. 79/2017-Customs

Tax dated the 13th October, 2017

published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-

-section (i), vide number G.S.R 1299 (E)

dated the 13th October, 2017.”;

(xi) with effect from 1st February, 2018, for

rule 138, the following rule shall be substituted,

namely:—

“138. Information to be furnished prior to

commencement of movement of goods and

generation of e-way bill.— (1) Every

registered person who causes movement of

goods of consignment value exceeding fifty

thousand rupees—

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an

unregistered person,

shall, before commencement of such

movement, furnish information relating to the

said goods as specified in Part A of FORM GST

EWB-01, electronically, on the common portal

along with such other information as may be

required at the common portal and a unique

number will be generated on the said portal:

Provided that where goods are sent by a

principal located in one State to a job worker

located in any other State, the e-way bill shall

be generated by the principal irrespective of

the value of the consignment:

Provided further that where handicraft

goods are transported from one State to

another by a person who has been exempted

from the requirement of obtaining registration

under clauses (i) and (ii) of section 24, the e-

way bill shall be generated by the said person

irrespective of the value of the consignment.

Explanation 1.— For the purposes of this

rule, the expression “handicraft goods” has

the meaning as assigned to it in the

Government Notification No. 38/1/2017-

Fin(R&C)(17)/2408 dated the 21st September,

2017, published in the Extraordinary, Official

Gazette, Series II No. 25, dated the 21st

September, 2017, as amended from time to

time.

Explanation 2.— For the purposes of this

rule, the consignment value of goods shall be

the value, determined in accordance with the

provisions of section 15, declared in an invoice,

a bill of supply or a delivery challan, as the

case may be, issued in respect of the said

consignment and also includes the central tax,

State or Union territory tax, integrated tax and

cess charged, if any, in the document.

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(2) Where the goods are transported by the

registered person as a consignor or the

recipient of supply as the consignee, whether

in his own conveyance or a hired one or by

railways or by air or by vessel, the said person

or the recipient may generate the e-way bill

in FORM GST EWB-01 electronically on the

common portal after furnishing information in

Part B of FORM GST EWB-01:

Provided that where the goods are

transported by railways or by air or vessel, the

e-way bill shall be generated by the registered

person, being the supplier or the recipient,

who shall furnish, on the common portal, the—

(a) information in Part B of FORM GST EWB-

01; and

(b) the serial number and date of the

Railway Receipt or the Air Consignment

Note or Bill of Lading, as the case may be.

(3) Where the e-way bill is not generated

under sub-rule (2) and the goods are handed

over to a transporter for transportation by road,

the registered person shall furnish the

information relating to the transporter on the

common portal and the e-way bill shall be

generated by the transporter on the said portal

on the basis of the information furnished by

the registered person in Part A of FORM GST

EWB-01:

Provided that the registered person or, the

transporter, as the case may be may, at his

option, generate and carry the e-way bill even

if the value of the consignment is less than fifty

thousand rupees:

Provided further that where the movement

is caused by an unregistered person either in

his own conveyance or a hired one or through

a transporter, he or the transporter may, at

their option, generate the e-way bill in FORM

GST EWB-01 on the common portal in the

manner specified in this rule:

Provided also that where the goods are

transported for a distance of less than ten

kilometers within the State or Union territory

from the place of business of the consignor to

the place of business of the transporter for

further transportation, the supplier or the

recipient, or as the case may be, the transporter

may not furnish the details of conveyance in

Part B of FORM GST EWB-01.

Explanation 1.— For the purposes of this

sub-rule, where the goods are supplied by an

unregistered supplier to a recipient who is

registered, the movement shall be said to be

caused by such recipient if the recipient is

known at the time of commencement of the

movement of goods.

Explanation 2.— The e-way bill shall not be

valid for movement of goods by road unless

the information in Part-B of FORM GST EWB-

01 has been furnished except in the case of

movements covered under the third proviso

to sub-rule (3) and the proviso to sub-rule (5).

(4) Upon generation of the e-way bill on the

common portal, a unique e-way bill number

(EBN) shall be made available to the supplier,

the recipient and the transporter on the

common portal.

(5) Where the goods are transferred from

one conveyance to another, the consigner or

the recipient, who has provided information

in Part- A of the FORM GST EWB-01, or the

transporter shall, before such transfer and

further movement of goods, update the details

of conveyance in the e-way bill on the common

portal in FORM GST EWB-01:

Provided that where the goods are

transported for a distance of less than ten

kilometers within the State or Union territory

from the place of business of the transporter

finally to the place of business of the consignee,

the details of conveyance may not be updated

in the e-way bill.

(5A) The consignor or the recipient, who has

furnished the information in Part-A of FORM

GST EWB-01, or the transporter, may assign

the e-way bill number to another registered

or enrolled transporter for updating the

information in Part-B of FORM GST EWB-01 for

further movement of consignment:

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Provided that once the details of the

conveyance have been updated by the

transporter in Part B of FORM GST EWB-01,

the consignor or recipient, as the case maybe,

who has furnished the information in Part-A

of FORM GST EWB-01 shall not be allowed to

assign the e-way bill number to another

transporter.

(6) After e-way bill has been generated in

accordance with the provisions of sub-rule (1),

where multiple consignments are intended to

be transported in one conveyance, the

transporter may indicate the serial number of

e-way bills generated in respect of each such

consignment electronically on the common

portal and a consolidated e-way bill in FORM

GST EWB-02 may be generated by him on the

said common portal prior to the movement of

goods.

(7) Where the consignor or the consignee

has not generated FORM GST EWB-01 in

accordance with the provisions of sub-rule (1)

and the value of goods carried in the

conveyance is more than fifty thousand rupees,

the transporter shall generate FORM GST

EWB-01 on the basis of invoice or bill of supply

or delivery challan, as the case may be, and

may also generate a consolidated e-way bill

in FORM GST EWB-02 on the common portal

prior to the movement of goods:

Provided that where the goods to be

transported are supplied through an

e-commerce operator, the information in Part

A of FORM GST EWB-01 may be furnished by

such e-commerce operator.

(8) The information furnished in Part A of

FORM GST EWB-01 shall be made available

to the registered supplier on the common

portal who may utilize the same for furnishing

details in FORM GSTR-1:

Provided that when the information has been

furnished by an unregistered supplier or an

unregistered recipient in FORM GST EWB-01,

he shall be informed electronically, if the mobile

number or the e-mail is available.

(9) Where an e-way bill has been generated

under this rule, but goods are either not

transported or are not transported as per the

details furnished in the e-way bill, the e-way

bill may be cancelled electronically on the

common portal within 24 hours of generation

of the e-way bill:

Provided that an e-way bill cannot be

cancelled if it has been verified in transit in

accordance with the provisions of rule 138B:

Provided further the unique number

generated under sub-rule (1) shall be valid for

72 hours for updation of Part B of FORM GST

EWB-01.

(10) An e-way bill or a consolidated e-way

bill generated under this rule shall be valid for

the period as mentioned in column (3) of the

Table below from the relevant date, for the

distance, within the country, the goods have

to be transported, as mentioned in column (2)

of the said Table:—

Table

Sl. No.

Distance

Validity period

(1)

(2)

(3)

Upto 100 km.

One day

For every 100 km. or

part thereof thereafter

One additional

day:

Provided that the Commissioner may, by

notification, extend the validity period of e-way

bill for certain categories of goods as may be

specified therein:

Provided further that where, under

circumstances of an exceptional nature, the

goods cannot be transported within the

validity period of the e-way bill, the transporter

may generate another e-way bill after

updating the details in Part B of FORM GST

EWB-01.

Explanation.— For the purposes of this

rule, the “relevant date” shall mean the date

on which the e-way bill has been generated

and the period of validity shall be counted from

the time at which the e-way bill has been

generated and each day shall be counted as

twenty-four hours.

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(11) The details of e-way bill generated

under sub-rule (1) shall be made available to

the—

(a) supplier, if registered, where the

information in Part A of FORM GST EWB-01

has been furnished by the recipient or the

transporter; or

(b) recipient, if registered, where the

information in Part A of FORM GST EWB-01

has been furnished by the supplier or the

transporter,

on the common portal, and the supplier or

the recipient, as the case may be, shall

communicate his acceptance or rejection of

the consignment covered by the e-way bill.

(12) Where the person to whom the

information specified in sub-rule (11) has been

made available does not communicate his

acceptance or rejection within seventy two

hours of the details being made available to

him on the common portal, it shall be deemed

that he has accepted the said details.

(13) The e-way bill generated under this

rule or under rule 138 of the Goods and

Services Tax Rules of any State shall be valid

in every State and Union territory.

(14) Notwithstanding anything contained in

this rule, no e-way bill is required to be

generated—

(a) where the goods being transported

are specified in Annexure;

(b) where the goods are being transported

by a non-motorised conveyance;

transported from the port, airport, air cargo

complex and land customs station to an

inland container depot or a container freight

station for clearance by Customs;

(d) in respect of movement of goods

within such areas as are notified under

clause (d) of sub-rule (14) of rule 138 of the

Goods and Services Tax Rules of the

concerned State;

(e) where the goods, other than de-oiled

cake, being transported are specified in the

Schedule appended to notification No. 38/

1/2017-Fin(R&C)(2/2017-Rate) dated the

30th June, 2017, published in the

Extraordinary, Official Gazette No. 3, Series

I No. 13 dated the 30th June, 2017 as

amended from time to time;

(f) where the goods being transported

are alcoholic liquor for human consumption,

petroleum crude, high speed diesel, motor

spirit (commonly known as petrol), natural

gas or aviation turbine fuel; and

(g) where the goods being transported

are treated as no supply under Schedule III

of the Act.

Explanation.— The facility of generation

and cancellation of e-way bill may also be

made available through SMS.

ANNEXURE

[(See rule 138 (14)]

S.No.

Description of Goods

(1)

(2)

Liquefied petroleum gas for supply to

household and non domestic exempted

category (NDEC) customers

Kerosene oil sold under PDS

Postal baggage transported by Department

of Posts

Natural or cultured pearls and precious or

semi-precious stones; precious metals and

metals clad with precious metal (Chapter 71)

Jewellery, Goldsmiths’ and silversmiths’

wares and other articles (Chapter 71)

Currency

Used personal and household effects

Coral, unworked (0508) and worked coral

(9601)”;

(xii) with effect from 1st February, 2018, in

rule 138A, in sub-rule (5), for the words

“Notwithstanding anything contained”, the

words “Notwithstanding anything contained

in” shall be substituted;

(xiii) with effect from 1st February, 2018, in

rule 138B, in sub-rule (3), in the proviso, for

the words “carried out by any”, the words

“carried out by any other” shall be substituted;

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(xiv) in FORM GST RFD-01A,

(a) after Statement 1A, the following Statements shall be inserted, namely:—

“Statement-2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr.

Invoice

Integrated

Cess

BRC/

Integrated tax

Net

No.

details

tax

FIRC

and cess

Integrated

involved in

tax and cess

debit note,

credit note,

(6+7+10

if any

- 11)

No.

Date

Value

Taxable

Amt.

No.

Date

Value

Statement-3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

(Amount in Rs.)

Sr.

Invoice

Goods/

Shipping bill/

EGM

BRC/

No.

details

Services

Bill of export

Details

FIRC

(G/S)

No.

Date

Value

Port

No.

Date

Ref

Date

No.

Date

code

No.

”;

(b) after Statement 3A, the following Statement shall be inserted, namely:—

“Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN

Invoice details

Shipping bill

Integrated Cess

Integrated

Net

/Bill of export

Tax

tax and cess

Integrated

recipient

/ Endorsed

involved in

tax and

invoice

debit note,

credit note,

cess

by SEZ

if any

(8+9+10–

11)

No.

Date

Value

No.

Date

Taxable

Amt.

Value

”;

(xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the

following forms shall be substituted, namely:—

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(EXTRAORDINARY No. 2)

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2067

“FORM GST EWB-01

(See rule 138)

E-Way Bill

E-Way Bill No.

E-Way Bill date

Generator

Valid from

Valid until

PART-A

A.1

GSTIN of Supplier

A.2

GSTIN of Recipient

A.3

Place of Delivery

A.4

Document Number

A.5

Document Date

A.6

Value of Goods

A.7

HSN Code

A.8

Reason for Transportation

PART-B

B.1

Vehicle Number for Road

B.2

Transport Document Number

Notes:

1. HSN Code in column A.7 shall be indicated at minimum

two digit level for taxpayers having annual turnover upto

five crore rupees in the preceding financial year and at four

digit level for taxpayers having annual turnover above five

crore rupees in the preceding financial year.

2. Document Number may be of Tax Invoice, Bill of Supply,

Delivery Challan or Bill of Entry.

3. Transport Document number indicates Goods Receipt

Number or Railway Receipt Number or Airway Bill Number

or Bill of Lading Number.

4. Place of Delivery shall indicate the PIN Code of place

of delivery.

5. Reason for Transportation shall be chosen from one of

the following:—

Code

Description

Supply

Export or Import

Job Work

SKD or CKD

Recipient not known

Line Sales

Sales Return

Exhibition or fairs

For own use

Others

FORM GST EWB-02

(See rule 138)

Consolidated E-Way Bill

Consolidated E-Way Bill No.

Consolidated E-Way Bill Date :

Generator

Vehicle Number

Number of E-Way Bills

E-Way Bill Number

”;

(xvi) with effect from 1st February, 2018, in

FORM GST EWB-03, for the letters “UT”, at

both places where they occur, the words

“Union territory” shall be substituted;

(xvii) with effect from 1st February, 2018, in

FORM GST INV-01, for the letters “UT”, the

words “Union territory” shall be substituted.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R & C).

Porvorim, 31st January, 2018.

—————

Notification

38/1/2017-Fin(R&C)(47)/429

In exercise of the powers conferred by

section 146 of the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017) read with section

20 of the Integrated Goods and Services Tax

Act, 2017 (Central Act 13 of 2017), and in

supersession of the Government notification

No. 38/1/2017-Fin(R&C)(3) dated 21st June,

2017, published in the Extraordinary, Official

Gazette No. 3, Series I No. 11, dated the 21st

June, 2017, except as respects things done or

omitted to be done before such supersession,

the Government of Goa hereby notifies

www.gst.gov.in as the Common Goods and

Services Tax Electronic Portal for facilitating

registration, payment of tax, furnishing of

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 44

(EXTRAORDINARY No. 2)

5TH FEBRUARY, 2018

2068

returns and computation and settlement of

integrated tax and www.ewaybillgst.gov.in as

the Common Goods and Services Tax

Electronic Portal for furnishing electronic

way bill.

Explanation.—

(1) For the purposes of this notification,

“www.gst.gov.in” means the website

managed by the Goods and Services Tax

Network, a company incorporated under

the provisions of section 8 of the Companies

Act, 2013 (18 of 2013); and

(2) For the purposes of this notification,

“www.ewaybillgst.gov.in” means the

website managed by the National

Informatics Centre, Ministry of Electronics

& Information Technology, Government of

India.

2. This notification shall be deemed to have

come into force with effect from the 16th day

of January, 2018.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R & C).

Porvorim, 31st January, 2018.

—————

Notification

No. 38/1/2017-Fin(R&C)(43)/433

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 details of outward supplies for any

month/quarter in FORM GSTR-1 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 there are no outward

supplies in any month/quarter, the amount

of late fee payable by such registered person

for failure to furnish the said details 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, 31st January, 2018.

—————

Notification

No. 38/1/2017-Fin(R&C)(44)/432

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-5 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 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, 31st January, 2018.

—————

Notification

No. 38/1/2017-Fin(R&C)(45)/431

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 44

(EXTRAORDINARY No. 2)

5TH FEBRUARY, 2018

2069

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-5A 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

integrated 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 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, 31st January, 2018.

Notification

No. 38/1/2017-Fin(R&C)(46)/430

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-6 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.

By order and in the name of the

Governor of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R&C).

Porvorim, 31st January, 2018.

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