Reg. No. G-2/RNP/GOA/32/2018-20
RNI No. GOAENG/2002/6410
Panaji, 13th June, 2018 (Jyaistha 23, 1940) SERIES I No. 10 PUBLISHED BY AUTHORITY
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue and Control Division
——
Notification
38/1/2017-Fin(R&C)(61)
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 (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Goa Goods and Services Tax Rules,
2017,—
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:—
"Provided fur ther that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.";
(ii) in rule 83, in sub-rule (3), in the second proviso, for the words "one year", the words "eighteen months" shall be substituted;
(iii) with effect from 1st July, 2017, in rule 89, for sub-rule (5), the following shall be substituted, namely:—
"(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:—
Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷ Adjusted Total Turnover} - tax payable on such inverted rated supply of goods and services.
Explanation.— For the purposes of this
sub-rule, the expressions—
(a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4)." OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 10 (EXTRAORDINARY) 13TH JUNE, 2018 (iv) with effect from 1st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted namely:—
"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";
(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:—
"Provided fur ther that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.";
(vi) in rule 133, for sub-rule (3), the
following shall be substituted, namely:—
"(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order—
(a) reduction in Prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not returned as the case may be;
(c) the deposit of an amount equivalent to fifty per cent. of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifty per cent. of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified
under the Act; and
(e) cancellation of registration under
the Act.
Explanation.— For the purpose of this sub- -rule, the expression, "concerned State" means the State in respect of which the Authority passes an order.";
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:–
"(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.";
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:—
"10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.";
(ix) with effect from 1st July, 2017, in FORM
GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the
following shall be inserted, namely:-
"(11) Sales Tax practitioner under existing law for a period of not less than five years.
(12) tax return preparer under existing law for a period of not less than five years";
(b) after the "Consent", the following
shall be inserted, namely:—
"Declaration I hereby declare that:
(i) I am a citizen of India;
(ii) I am a person of sound mind;
(iii) I have not been adjudicated as an
insolvent; and
(iv) I have not been convicted by a
competent court.";
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 10 (EXTRAORDINARY) 13TH JUNE, 2018(x) in FORM GST RFD-01, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:—
"Statement 1A
[See rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sr. No. Details of invoices of Tax paid on inward supplies Details of invoices of Tax paid on outward
inward supplies received outward supplies issued supplies
No. Date Taxable
No. Date Taxable
Value
Value
Integra- ted Tax
Central Tax
Central Tax
Inte- grated Tax
GSTIN of the supper
State Tax/ /Union territory Tax
State Tax/ /Union territory Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
";
(b) for Statement 5B, the following Statement shall be substituted, namely:—
"Statement 5B
[See rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs.)
Sr. No.
Tax paid
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
No. Date Taxable
Integrated Tax Central
Cess
State Tax/Union Territory Tax
Value
Tax
GSTIN of the supplier
1 2 3 4 5 6 7 8 9
;"
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:—
"Statement 1A
[See rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sr. No. Details of invoices of Tax paid on inward supplies Details of invoices of Tax paid on outward
inward supplies received outward supplies issued supplies
No. Date Taxable
No. Date Taxable
Value
Central Tax
Central Tax
Value
Integra- ted Tax
Inte- grated Tax
GSTIN of the supplier
State Tax/ /Union territory Tax
State Tax/ /Union territory Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
";
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 10 (EXTRAORDINARY) 13TH JUNE, 2018(b) for Statement 5B, the following Statement shall be substituted, namely:—
"Statement 1A
[See rule 89(2)(h)]
Refund Type: On account of deemed exports
Amount in Rs.
Tax paid
Sr. 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
No. Date Taxable
Integrated Tax Central
Cess
State Tax/Union Territory Tax
Value
Tax
GSTIN of the supplier
1 2 3 4 5 6 7 8 9
."
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 13th June, 2018.
—————
Notification
(6) Lighter fuel, including lighters with gas, not
having arrangement for refilling.
38/1/2017-Fin(R&C)(62)
(7) Cells, batteries and rechargeable batteries.
(8) Petroleum Products.
(9) Dangerous drugs and psychotropic substances.
(10) Bulk drugs and chemicals falling under Section
VI of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975).
(11) Pharmaceutical products falling within Chapter
30 of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975).
(12) Fireworks.
(13) Red Sander.
(14) Sandalwood.
(15) All taxable goods falling within Chapters 1 to In exercise of the powers conferred by sub-section (8) of section 67 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act), the Governmentof Goa hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after its seizure under sub-section (2) of section 67 of the said Act, be disposed of by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations of the said goods.
24 of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975).
Schedule
(16) All unclaimed/abandoned goods which are (1) Salt and hygroscopic substances.
liable to rapid depreciation in value on account (2) Raw (wet and salted) hides and skins.
of fast change in technology or new models etc. (3) Newspapers and periodicals.
(17) Any goods seized by the proper officer under (4) Menthol, Camphor, Saffron.
section 67 of the said Act, which are to be (5) Re-fills for ball-point pens.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 10 (EXTRAORDINARY) 13TH JUNE, 2018provisionally released under sub-section (6) of
section 67 of the said Act, but provisional release
has not been taken by the concerned person
within a period of one month from the date of
execution of the bond for provisional release.
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretary,
Finance (R&C).
Porvorim, 13th June, 2018.
———ttt———
Department of Rural Development & R.D.A.
——
Notification
DRDA-N/10/MGNREGA/18-19/445
Read: No. DRDA-N/10/MGNREGA/16-17/
/317 dated 12th May, 2017.
Whereas the Central Government has revised the wage rate from Rs. 240/- to Rs. 254/- per day under Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) to the jobcard holder for unskilled manual work under section 6(1) of Mahatma Gandhi National Rural Employment Guarantee Act, 2005 vide Notification No. S. O. 1406(E) published in the Gazette of India Part II- Section 3- sub-section (ii) dated 28th March, 2018.
Now therefore in view of the revision of the daily wage rate by the Central Government for the State of Goa, the wage rate of Rs. 240/- to be read as Rs. 254/- per day for jobcard holder for unskilled manual work under Mahatma Gandhi National Rural Employment Guarantee Scheme with effect from 1st April, 2018.
By order and in the name of the Governor
of Goa.
V. N. Shetye, Project Director (DRDA-North)
& ex officio Jt. Secretary (R.D.).
Panaji, 12th June, 2018.
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