787

Panaji, 13th June, 2018 (Jyaistha 23, 1940)

SERIES I No. 10

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

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 further 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).”

EXTRAORDINARY

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 10

(EXTRAORDINARY)

13TH JUNE, 2018

788

(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 further 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;

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

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(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

”;

(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.

;”

(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

12 13 14

”;

GSTIN

of the

supper

No. Date ^Taxable

Value

Inte-

grated

Tax

Central

Tax

State

Tax/

/Union

territory

Tax

No.

Date

Taxable

Value

Integra-

ted Tax

Central

Tax

State

Tax/

/Union

territory

Tax

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

GSTIN

of the

supplier

No.

Date

Taxable

Value

Integrated Tax

Central

Tax

State Tax/Union

Territory Tax

Cess

GSTIN

of the

supplier

No. Date Taxable

Value

Inte-

grated

Tax

Central

Tax

State

Tax/

/Union

territory

Tax

No.

Date

Taxable

Value

Integra-

ted Tax

Central

Tax

State

Tax/

/Union

territory

Tax

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 10

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13TH JUNE, 2018

790

(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.

.”

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

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

Porvorim, 13th June, 2018.

—————

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

GSTIN

of the

supplier

No.

Date

Taxable

Value

Integrated Tax

Central

Tax

State Tax/Union

Territory Tax

Cess

Notification

38/1/2017-Fin(R&C)(62)

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.

Schedule

(1) Salt and hygroscopic substances.

(2) Raw (wet and salted) hides and skins.

(3) Newspapers and periodicals.

(4) Menthol, Camphor, Saffron.

(5) Re-fills for ball-point pens.

(6) Lighter fuel, including lighters with gas, not

having arrangement for refilling.

(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

24 of the First Schedule to the Customs Tariff

Act, 1975 (51 of 1975).

(16) All unclaimed/abandoned goods which are

liable to rapid depreciation in value on account

of fast change in technology or new models etc.

(17) Any goods seized by the proper officer under

section 67 of the said Act, which are to be

Sr.

No.

OFFICIAL GAZETTE — GOVT. OF GOA

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provisionally 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/-

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 5.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—89/150—6/2018.

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.