681
Panaji, 7th June, 2018 (Jyaistha 17, 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]
Department
Notification/Order
Subject
Pages
1. Education, Art & Culture
Not.- DAC/CS-V/Amendment-
Goa State Cultural Award Scheme.
681
Dir. & ex officio Jt. Secy.
-GSCA/2018/1866
2. Finance
Not.- CCT/1-16/2018-19/862
Time & details of Examination Programme.
683
Office of the Commissioner
of Commercial Taxes
3.a. Law & Judiciary
O.M.- 8/6/2008-LD(Estt)Part-I
Instruction for Notaries for registering any
684
Under Secretary
/1013
instrument under the Registration Act/Notaries
Act & Rules.
b. —do—
Not.- 10/8/2017-LA/123(l)
The Central Goods and Services Tax Act, 2017.
684
4. Revenue
Ord.- 35/01/03/2018-RD/1029
Amendment of Government order dated 30-3-2017. 785
Under Secretary
INDEX
GOVERNMENT OF GOA
Department of Education, Art & Culture
Directorate of Art & Culture
___
Notification
DAC/CS-V/Amendment-GSCA/2018/1866
The Government of Goa is pleased to frame
the following Scheme i.e.
1. Short title and commencement.— (i) This
scheme shall be called “Goa State Cultural
Award Scheme”.
(ii) This scheme shall come into force from
the date of its publication in the Official Gazette
and shall remain in force upto 31st March,
2021.
2. Introduction.— The Government of Goa
has designed this scheme, in order to honor
the eminent personalities in the field of Art &
Culture. The scheme intends to give
recognition to the Goan artists par excellent
for their lifetime achievement and for their
extra ordinary contribution to the field of Art
& Culture in Goa.
3. Objectives.— The objectives of the
scheme are as follows:—
(i) To honour the eminent personalities in
the field of Art & Culture.
(ii) To felicitate the artists par excellence for
their lifetime achievements.
(iii) To recognize and appreciate the artists
par excellence as State Artist of Goa.
4. Eligibility.— (i) An individual artist who
has completed 60 years of age and who has
given extraordinary contribution to the field
of art & culture at large and in his/her
respective field of art in specific, shall be
eligible to receive Goa State Cultural Award
under this scheme.
(ii) An individual Goan artist to avail benefit
under this scheme will have to have
contributed in his/her respective field of art
in Goa for minimum 10 years out of his/her
entire career as a practicing artist.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
682
(iii) No person shall be eligible for second
time to avail the benefit under this scheme.
(iv) No award will be presented
posthumously under this scheme. However,
during selection process if death of any artist
occurs after recommendation of his name then
Task Force Committee may consider his name
for “award”, in such circumstances award will
be presented posthumously.
(v) Every year maximum 12 (Twelve)
persons in the field of (1) Music, (2) Dance, (3)
Drama/Theatre including Tiatr, (4) Performing
Folk Art, (5) Fine Art & Craft, (6) Bhajan/Kirtan/
/Choir, (7) Film & associated Audio Visual
Work of Art, (8) Overall contribution in the
field of art & culture, (9) Literature, (10)
(Creative) Photography shall be considered for
presenting the State Cultural Awards under
this scheme. However, if no eligible candidate
is found in a particular category for any
particular year, then no award shall be given
in that particular category for that particular
year.
5. Nature of Assistance.— Eligible artist
shall be honored with a memento, shawl,
sriphal, certificate of appreciation and financial
purse to the extent of Rs. 1,00,000/- per
individual and monthly financial assistance as
provided under the scheme of Kala Sanman.
However, no assistance shall be paid to the
dependent after the death of the artist. Further
if the awardee is availing pension under any
State Government or Central Government
scheme, then, the awardee shall not be
eligible for the financial assistance under the
Kala Samman Scheme.
6. Procedure of receiving recommen-
dations.— Every year the Department of Art
& Culture shall release a press advertisement
thereby inviting recommendations of the
names for State Cultural Award under this
scheme from eminent institutions, individuals
working in the field of Art & Culture. No self-
recommendation shall be accepted from the
artist. Any type of canvasing/solicitation will
lead to disqualification of the applicant. The
Department of Art & Culture may also write
to any institutions, individuals from the field,
to suggest/recommend the names for State
Cultural Award, if required. The committee
constituted for the purpose of this scheme
may also suo-moto take cognizance of any
individual
artist
who
have
lifetime
achievement/contribution in the field of
Art and consider his/her opinion for the
recommendation of the artist for the award.
7. Committee.— For better implementation
of the scheme, the Government shall
constitute a committee of members who are
recipient of Goa State Cultural Awards.
Committee shall meet as and when required
and shall consider the recommendations
received as well as consider the names suo-
moto at its own level and do selection of the
artist category wise and submit its
recommendations to the Director of Art &
Culture. The term of one committee shall be
for 3 years.
8. Felicitation of Eligible Artists.— Once
recommendations are received from the
committee, the Director of Art & Culture shall
obtain the acceptance of concerned artist to
receive the State Cultural Award. After
obtaining such acceptance from the
respective artist, the Director of Art & Culture
shall honour the artist by presenting shawl,
sriphal, memento, certificate of appreciation
and financial purse of Rs. 1,00,000/- in the
felicitation programme organized by the
Department of Art & Culture after obtaining
due approval of the Government. An eminent
personality of National and International
repute in the field of Art & Culture and
Literature shall be invited for the Presentation
Function. The awardee will also be provided
financial assistance as provided under Kala
Samman scheme.
9. Framing of Guidelines.— For better
implementation of this scheme, Government
may frame guidelines from time to time, if
required.
10. Relaxation.— The Government is
empowered to relax all or any of the clause
provided in the scheme, if found deemed fit,
for reasons to be recorded.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
683
11. Interpretation.— If any questions arises
regarding Interpretation of any clause, word,
expression or entire scheme, then the decision
about the Interpretation shall lie with the
Government.
12. Redressal of Grievances and Dispute.—
If any grievance arises, out of implementation
of this scheme then, the Minister for Art &
Culture shall hear and decide such matter and
the decision of the Minister for Art and Culture
in this regard shall be final.
This has been issued with the concurrence
of Finance Department under the U. O. No.
1355/F dated 11-5-2018.
The earlier notification hereby stands
repealed.
By order and in the name of Governor
of Goa.
Gurudas P. Pilarnekar, Director & ex officio
Joint Secretary (Art and Culture).
Panaji, 1st June, 2018.
Sr. No.
Day and date
Time
Paper
Marks
1.
Monday 09-07-2018
02.30 p.m.
I
100
to 05.30 p.m.
The Goa GST Act, 2017, CGST Act, 2017,
IGST Act, 2017, Rules, Notifications an
Orders issued and The Goa Value Added
Tax, 2005
2.
Tuesday 10-07-2018
02.30 p.m.
II
50
to 4.00 p.m.
Accounts (with books) & Office Procedure
3.
Wednesday 11-7-2018
02.30 p. m. to
III
100
5.30 p. m.
Commercial Accounts
4.
Thursday 12-07-2018
02.30 p.m.
IV
50
to 04.00 p.m
PART I
Scrutiny of Returns, Assessment, Internal Audit
(theory and problems)
5.
Friday 13-07-2018
02.30 p.m.
V
100
to 05.30 p.m.
Business Law & Judicial Matters (open books)
6.
Saturday 14-07-2018
02.30 p.m.
IV
50
to 04.00 p.m.
PART II
Computer Lab Work
7.
Monday 30-07-2018 to
10.00 a.m. to
VI
50
Thursday 02-08-2018
01.00 p.m. &
Project Work
(In batches)
02.30 p.m. to
05.30 p.m.
Dipak M. Bandekar, Commissioner of Commercial Taxes.
Panaji, 6th June, 2018.
———ttt———
Department of Finance
Office of the Commissioner of Commercial Taxes
Notification
CCT/1-16/2018-19/862
In pursuance of Rules 2 and 9 of the Departmental Examination Rules published
in the Official Gazette, Series I No. 5 dated 03-05-2018 vide Notification No. 6/17/83-Fin (R&C)/
847 dated 24-04-2018, the Commissioner is pleased to notify 9th July, 2018 to 14th July, 2018
both days inclusive and 30th July, 2018 to 2nd August, 2018 both days inclusive, as the dates
on which the Departmental Examination for the Members of the Ministerial Staff, working in
the Department of Commercial Taxes, who are eligible for promotion to the post of Commercial
Tax Inspector as per the Recruitment Rules.
The time and details of the Examination programme will be as follows:—
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
684
Department of Law & Judiciary
Law (Establishment) Division
Office Memorandum
8/6/2008-LD(Estt)Part-I/1013
It is come to the notice of the Government
that many people give their premises on
rent without complying with the provisions of
Law.
In pursuance to the directions of the
Government, the Notaries of the State of Goa
are hereby instructed to ensure that due stamp
duty is paid before registering any instrument
under the Registration Act/Notaries Act &
Rules.
Further, the Directorate of Municipal
Administration, Directorate of Panchayats,
Department of Urban Development and
Home Department may issue instructions to
those concerned to check the transactions/
/instruments for establishments under their
jurisdictions and incase of any discrepancies/
/complaints, the same may be referred to the
State Registrar-cum-Head of Notary Services.
The above instructions shall be strictly
complied by the Notaries failing which action
will be taken against any breach.
Diwan N. Rane, Under Secretary (Estt.)
(Link).
Porvorim, 1st June, 2018.
————
Legal Affairs Division
Notification
10/8/2017-LA/183(l)
The Central Goods and Services Tax Act,
2017 (Central Act No. 12 of 2017), which has
been passed by Parliament and assented to by
the President on 12-04-2017 and published in
the Gazette of India, Extraordinary, Part II,
Section 1, dated 12-04-2017, is hereby published
for the general information of the public.
Julio Barbosa Noronha, Joint Secretary
(Law).
Porvorim, 16th October, 2017.
THE CENTRAL GOODS AND SERVICES
ACT, 2017
__
CHAPTER I
Preliminary
Sections
1. Short title, extent and commencement.
2. Definitions.
CHAPTER II
Administration
3. Officers under this Act.
4. Appointment of officers.
5. Powers of officers.
6. Authorisation of officers of State tax or Union
territory tax as proper officer in certain
circumstances.
CHAPTER III
Levy and Collection of Tax
7. Scope of supply.
8. Tax liability on composite and mixed supplies.
9. Levy and collection.
10. Composition levy.
11. Power to grant exemption from tax.
CHAPTER IV
Time and Value of Supply
12. Time of supply of goods.
13. Time of supply of services.
14. Change in rate of tax in respect of supply of
goods or services.
15. Value of taxable supply.
CHAPTER V
Input Tax Credit
16. Eligibility and conditions for taking input tax
credit.
17. Apportionment of credit and blocked credits.
18. Availability of credit in special circumstances.
19. Taking input tax credit in respect of inputs
and capital goods sent for job work.
20. Manner of distribution of credit by Input
Service Distributor.
21. Manner of recovery of credit distributed in
excess.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
685
Sections
CHAPTER VI
Registration
22. Persons liable four registration.
23. Persons not liable for registration.
24. Compulsory registration in certain cases.
25. Procedure for registration.
26. Deemed registration.
27. Special provisions relating to casual taxable
person and non-resident taxable person.
28. Amendment of registration.
29. Cancellation of registration.
30. Revocation of cancellation of registration.
CHAPTER VII
Tax Invoice, Credit and Debit Notes
31. Tax invoice.
32. Prohibition of unauthorised collection of tax.
33. Amount of tax to be indicated in tax invoice
and other documents.
34. Credit and debit notes.
CHAPTER VIII
Accounts and Records
35. Accounts and other records.
36. Period of retention of accounts.
CHAPTER IX
Returns
37. Furnishing details of outward supplies.
38. Furnishing details of inward supplies.
39. Furnishing of returns.
40. First return.
41. Claim of input tax credit and provisional
acceptance thereof.
42. Matching, reversal and reclaim of input tax
credit.
43. Matching, reversal and reclaim of reduction
in output tax liability.
44. Annual return.
45. Final return.
46. Notice to return defaulters.
47. Levy of late fee.
48. Goods and services tax practitioners.
CHAPTER X
Payment of Tax
49. Payment of tax, interest, penalty and other
amounts.
50. Interest on delayed payment of tax.
Sections
51. Tax deduction at source.
52. Collection of tax at source.
53. Transfer of input tax credit.
CHAPTER XI
Refunds
54. Refund of tax.
55. Refund in certain cases.
56. Interest on delayed refunds.
57. Consumer Welfare Fund.
58. Utilisation of Fund.
CHAPTER XII
Assessment
59. Self-assessment.
60. Provisional assessment.
61. Scrutiny of returns.
62. Assessment of non-filers of returns.
63. Assessment of unregistered persons.
64. Summary assessment in certain special cases.
CHAPTER XIII
Audit
65. Audit by tax authorities.
66. Special audit.
CHAPTER XIV
Inspection, Search, Seizure and Arrest
67. Power of inspection, search and seizure.
68. Inspection of goods in movement.
69. Power to arrest.
70. Power to summon persons to give evidence
and produce documents.
71. Access to business premises.
72. Officers to assist proper officers.
CHAPTER XV
Demands and Recovery
73. Determination of tax not paid or short paid or
erroneously refunded or input tax credit
wrongly availed or utilised for any reason
other than fraud or any wilful misstatement
or suppression of facts.
74. Determination of tax not paid or short paid or
erroneously refunded or input tax credit
wrongly availed or utilised by reason of fraud
or any wilful misstatement or suppression of
facts.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
686
Sections
75. General provisions relating to determination
of tax.
76. Tax collected but not paid to Government.
77. Tax wrongfully collected and paid to Central
Government or State Government.
78. Initiation of recovery proceedings.
79. Recovery of tax.
80. Payment of tax and other amount in
instalments.
81. Transfer of property to be void in certain
cases.
82. Tax to be first charge on property.
83. Provisional attachment to protect revenue in
certain cases.
84. Continuation and validation of certain
recovery proceedings.
CHAPTER XVI
Liability to Pay in Certain Cases
85. Liability in case of transfer of business.
86. Liability of agent and principal.
87. Liability in case of amalgamation or merger
of companies.
88. Liability in case of company in liquidation.
89. Liability of directors of private company.
90. Liability of partners of firm to pay tax.
91. Liability of guardians, trustees, etc.
92. Liability of Court of Wards, etc.
93. Special provisions regarding liability to pay
tax, interest or penalty in certain cases.
94. Liability in other cases.
CHAPTER XVII
Advance Ruling
95. Definitions.
96. Authority for Advance Ruling.
97. Application for Advance Ruling.
98. Procedure on receipt of application.
99. Appellate Authority for Advance Ruling.
100. Appeal to Appellate Authority.
101. Orders of Appellate Authority.
102. Rectification of advance ruling.
103. Applicability of advance ruling.
104. Advance ruling to be void in certain
circumstances.
105. Powers of Authority and Appellate Authority.
106. Procedure of Authority and Appellate
Authority.
Sections
CHAPTER XVIII
Appeals and Revision
107. Appeals to Appellate Authority.
108. Powers of Revisional Authority.
109. Constitution of Appellate Tribunal and
Benches thereof.
110. President and Members of Appellate Tribunal,
their qualification, appointment, conditions
of service, etc.
111. Procedure before Appellate Tribunal.
112. Appeals to Appellate Tribunal.
113. Orders of Appellate Tribunal.
114. Financial and administrative powers of
President.
115. Interest on refund of amount paid for
admission of appeal.
116. Appearance by authorised representative.
117. Appeal to High Court.
118. Appeal to Supreme Court.
119. Sums due to be paid notwithstanding appeal,
etc.
120. Appeal not to be filed in certain cases.
121. Non-appealable decisions and orders.
CHAPTER XIX
Offences and Penalties
122. Penalty for certain offences.
123. Penalty for failure to furnish information
return.
124. Fine for failure to furnish statistics.
125. General penalty.
126. General disciplines related to penalty.
127. Power to impose penalty in certain cases.
128. Power to waive penalty or fee or both.
129. Detention, seizure and release of goods and
conveyances in transit.
130. Confiscation of goods or conveyances and levy
of penalty.
131. Confiscation or penalty not to interfere with
other punishments.
132. Punishment for certain offences.
133. Liability of officers and certain other persons.
134. Cognizance of offences.
135. Presumption of culpable mental state.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
687
Sections
136. Relevancy of statements under certain
circumstances.
137. Offences by companies.
138. Compounding of offences.
CHAPTER XX
Transitional Provisions
139. Migration of existing tax payers.
140. Transitional arrangements for input tax credit.
141. Transitional provisions relating to job work.
142. Miscellaneous transitional provisions.
CHAPTER XXI
Miscellaneous
143. Job work procedure.
144. Presumption as to documents in certain cases.
145. Admissibility of micro films, facsimile copies
of documents and computer print-outs as
documents and as evidence.
146. Common Portal.
147. Deemed exports.
148. Special procedure for certain processes.
149. Goods and services tax compliance rating.
150. Obligation to furnish information return.
151. Power to collect statistics.
152. Bar on disclosure of information.
153. Taking assistance from an expert.
154. Power to take samples.
155. Burden of proof.
156. Persons deemed to be public servants.
157. Protection of action taken under this Act.
158. Disclosure of information by a public servant.
159. Publication of information in respect of
persons in certain cases.
160. Assessment proceedings, etc., not to be
invalid on certain grounds.
161. Rectification of errors apparent on the face of
record.
162. Bar on jurisdiction of civil courts.
163. Levy of fee.
164. Power of Government to make rules.
165. Power to make regulations.
166. Laying of rules, regulations and notifications.
167. Delegation of powers.
Sections
168. Power to issue instructions or directions.
169. Service of notice in certain circumstances.
170. Rounding off of tax, etc.
171. Anti-profiteering measure.
172. Removal of difficulties.
173. Amendment of Act 32 of 1994.
174. Repeal and saving.
SCHEDULE I.
SCHEDULE II.
SCHEDULE III.
__________
The Central Goods and Services Tax
Act, 2017
AN
ACT
to make a provision for levy and collection of
tax on intra-State supply of goods or
services or both by the Central Government
and the matters connected therewith or
incidental thereto.
Be it enacted by Parliament in the Sixty-
eighth Year of the Republic of India as
follows:—
CHAPTER I
Preliminary
1. Short title, extent and commencement.—
(1) This Act may be called the Central Goods
and Services Tax Act, 2017.
(2) It extends to the whole of India except
the State of Jammu and Kashmir.
(3) It shall come into force on such date as
the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be
appointed for different provisions of this Act
and any reference in any such provision to
the commencement of this Act shall be
construed as a reference to the coming into
force of that provision.
2. Definitions.— In this Act, unless the
context otherwise requires.—
(1) “actionable claim” shall
have the same meaning as
assigned to it in section 3 of the
Transfer of Property Act, 1882;
4 of 1882.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
688
(2) “address of delivery” means the
address of the recipient of goods or
services or both indicated on the tax
invoice issued by a registered person for
delivery of such goods or services or both;
(3) “address on record” means the
address of the recipient as available in the
records of the supplier;
(4) “adjudicating authority” means any
authority, appointed or authorised to pass
any order or decision under this Act, but
does not include the Central Board of
Excise and Customs, the Revisional
Authority, the Authority for Advance
Ruling, the Appellate Authority for
Advance Ruling, the Appellate Authority
and the Appellate Tribunal;
(5) “agent” means a person, including a
factor, broker, commission agent, arhatia,
del credere agent, an auctioneer or any
other mercantile agent, by whatever name
called, who carries on the business of
supply or receipt of goods or services or
both on behalf of another:
(6) “aggregate turnover” means the
aggregate value of all taxable supplies
(excluding the value of inward supplies on
which tax is payable by a person on
reverse charge basis), exempt supplies,
exports of goods or services or both and
inter-State supplies of persons having the
same Permanent Account Number, to be
computed on all India basis but excludes
central tax, State tax, Union territory tax,
integrated tax and cess;
(7) “agriculturist” means an individual
or a Hindu Undivided Family who
undertakes cultivation of land—
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in
cash or kind or by hired labour under
personal supervision or the personal
supervision of any member of the family;
(8) “Appellate Authority” means an
authority appointed or authorised to hear
appeals as referred to in section 107;
(9) “Appellate Tribunal” means the
Goods and Services Tax Appellate Tribunal
constituted under section 109;
(10) “appointed day” means the date on
which the provisions of this Act shall come
into force;
(11) “assessment” means determination
of tax liability under this Act and includes
self-assessment, re-assessment, provisional
assessment, summary assessment and best
judgment assessment;
(12) “associated enterprises”
shall have the same meaning as
assigned to it in section 92A of
the Income-tax Act, 1961;
(13) “audit” means the examination of
records, returns and other documents
maintained or furnished by the registered
person under this Act or the rules made
thereunder or under any other law for the
time being in force to verify the correctness
of turnover declared, taxes paid, refund
claimed and input tax credit availed, and
to assess his compliance with the
provisions of this Act or the rules made
thereunder;
(14) “authorised bank” shall mean a
bank or a branch of a bank authorised by
the Government to collect the tax or any
other amount payable under this Act;
(15) “authorised representative” means
the representative as referred to in section
116;
(16) “Board” means the Central
Board of Excise and Customs
constituted under the Central
Boards of Revenue Act, 1963;
(17) “business” includes—
(a) any trade, commerce, manu-
facture, profession, vocation, adventure,
wager or any other similar activity,
whether or not it is for a pecuniary benefit;
(b) any activity or transaction in
connection with or incidental or
ancillary to sub-clause (a);
43 of 1961.
54 of 1963.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
689
(c) any activity or transaction in the
nature of sub-clause (a), whether or not
there is volume, frequency, continuity or
regularity of such transaction:
(d) supply or acquisition of goods
including capital goods and services in
connection with commencement or
closure of business;
(e) provision by a club, association,
society, or any such body (for a
subscription or any other consideration)
of the facilities or benefits to its
members;
(f) admission, for a consideration, of
persons to any premises;
(g) services supplied by a person as
the holder of an office which has been
accepted by him in the course or
furtherance of his trade, profession or
vocation;
(h) services provided by a race club
by way of to totalisator or a licence to
book maker in such club: and
(i) any activity or transaction
undertaken by the Central Government,
a State Government or any local
authority in which they are engaged as
public authorities;
(18) “business vertical” means a
distinguishable component of an enterprise
that is engaged in the supply of individual
goods or services or a group of related
goods or services which is subject to risks
and returns that are different from those of
the other business verticals.
Explanation.— For the purposes of this
clause, factors that should be considered
in determining whether goods or services
are related include—
(a) the nature of the goods or services;
(b) the nature of the production
processes;
(c) the type or class of customers for
the goods or services;
(d) the methods used to distribute the
goods or supply of services; and
(e)
the
nature
of
regulatory
environment (wherever applicable),
including banking, insurance, or public
utilities;
(19) “capital goods” means goods, the
value of which is capitalised in the books
of account of the person claiming the input
tax credit and which are used or intended
to be used in the course or furtherance of
business;
(20) “casual taxable person” means a
person who occasionally undertakes
transactions involving supply of goods or
services or both in the course or
furtherance of business, whether as
principal, agent or in any other capacity,
in a State or a Union territory where he
has no fixed place of business;
(21) “central tax” means the central
goods and services tax levied under
section 9;
(22) “cess” shall have the same meaning
as assigned to it in the Goods and Services
Tax (Compensation to States) Act:
(23) “chartered accountant”
means a chartered accountant as
defined in clause (h) of sub-
-section (1) of section 2 of the
Chartered Accountants Act, 1949;
(24)
“Commissioner”
means
the
Commissioner of central tax and includes
the Principal Commissioner of central tax
appointed under section 3 and the
Commissioner of integrated tax appointed
under the Integrated Goods and Services
Tax Act:
(25) “Commissioner in the Board” means
the Commissioner referred to in section 168;
(26) “common portal” means the
common goods and services tax electronic
portal referred to in section 146;
(27) “common working days” in respect
of a State or Union territory shall mean
such days in succession which are not
38 of 1949.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
690
declared as gazetted holidays by the
Central Government or the concerned State
or Union territory Government;
(28) “company secretary”
means a company secretary as
defined in clause (c) of sub-
section (1) of section 2 of the
Company Secretaries Act, 1980;
(29) “competent authority” means such
authority as may be notified by the
Government;
(30) “composite supply” means a supply
made by a taxable person to a recipient
consisting of two or more taxable supplies
of goods or services or both, or any
combination thereof, which are naturally
bundled and supplied in conjunction with
each other in the ordinary course of
business, one of which is a principal
supply;
Illustration.— Where goods are packed
and transported with insurance, he supply
of goods Nicking materials, transport
and insurance is a composite supply
and supply of goods is a principal
supply;
(31) “consideration” in relation to the
supply of goods or services or both
includes–
(a) any payment made or to be made,
whether in money or otherwise, in
respect of, in response to, or for the
inducement of, the supply of goods or
services or both, whether by the
recipient or by any other person but
shall not include any subsidy given by
the Central Government or a State
Government;
(b) the monetary value of any act or
forbearance, in respect of, in response
to, or for the inducement of, the supply
of goods or services or both, whether
by the recipient or by any other person
but shall not include any subsidy given
by the Central Government or a State
Government:
Provided that a deposit given in
respect of the supply of goods or
services or both shall not be considered
as payment made for such supply unless
the supplier applies such deposit as
consideration for the said supply;
(32) “continuous supply of goods” means
a supply of goods which is provided, or
agreed to be provided, continuously or on
recurrent basis, under a contract, whether
or not by means of a wire, cable, pipeline
or other conduit, and for which the
supplier invoices the recipient on a regular
or periodic basis and includes supply of
such goods as the Government may,
subject to such conditions, as it may, by
notification, specify;
(33) “continuous supply of services”
means a supply of services which is
provided, or agreed to be provided,
continuously or on recurrent basis, under
a contract, for a period exceeding three
months with periodic payment obligations
and includes supply of such services as
the Government may, subject to such
conditions, as it may, by notification,
specify;
(34) “conveyance” includes a vessel, an
aircraft and a vehicle;
(35) “cost accountant” means
a cost accountant as defined in
clause(c) of sub-section (1) of
section 2 of the Cost and Works
Accountants Act, 1959;
(36) “Council” means the Goods and
Services Tax Council established under
article 279A of the Constitution;
(37) “credit note” means a document
issued by a registered person under sub-
-section (1) of section 34;
(38) “debit note” means a document
issued by a registered person under sub-
-section (3) of section 34;
(39) “deemed exports” means such
supplies of goods as may be notified under
section 147;
56 of 1980.
23 of 1959.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
691
(40) “designated authority” means
such authority as may be notified by the
Board;
(41) “document” includes
written or printed record of any
sort and electronic record as
defined in clause (t) of section 2
of the Information Technology
Act, 2000;
(42) “drawback” in relation to any goods
manufactured in India and exported,
means the rebate of duty, tax or cess
chargeable on any imported inputs or on
any domestic inputs or input services used
in the manufacture of such goods;
(43) “electronic cash ledger” means the
electronic cash ledger referred to in sub-
section (1) of section 49;
(44) “electronic commerce” means the
supply of goods or services or both,
including digital products over digital or
electronic network;
(45) “electronic commerce operator”
means any person who owns, operates or
manages digital or electronic facility or
platform for electronic commerce;
(46) “electronic credit ledger” means
the electronic credit ledger referred to in
sub-section (2) of section 49;
(47) “exempt supply” means supply of
any goods or services or both which
attracts nil rate of tax or which may be
wholly exempt from tax under section 11,
or under section 6 of the Integrated Goods
and Services Tax Act, and includes non-
taxable supply;
(48) “existing law” means any law,
notification, order, rule or regulation
relating to levy and collection of duty or
tax on goods or services or both passed or
made before the commencement of this Act
by Parliament or any Authority or person
having the power to make such law,
notification, order, rule or regulation;
(49) “family” means,—
(i) the spouse and children of the
person, and
(ii) the parents, grand-parents,
brothers and sisters of the person if they
are wholly or mainly dependent on the
said person;
(50) “fixed establishment” means a place
(other than the registered place of
business) which is characterised by a
sufficient degree of permanence and
suitable structure in terms of human and
technical resources to supply services, or
to receive and use services for its own
needs;
(51) “Fund” means the Consumer
Welfare Fund established under section 57;
(52) “goods” means every kind of
movable property other than money and
securities but includes actionable claim,
growing crops, grass and things attached
to or forming part of the land which are
agreed to be severed before supply or
under a contract of supply;
(53) “Government” means the Central
Government;
(54)
“Goods
and
Services
Tax
(Compensation to States) Act” means the
Goods and Services Tax (Compensation to
States) Act, 2017;
(55)
“goods
and
services
tax
practitioner” means any person who has
been approved under section 48 to act as
such practitioner;
(56) “India” means the territory
of India as referred to in article 1
of the Constitution, its territorial
waters, seabed and sub-soil
underlying
such
waters,
continental shelf, exclusive
economic zone or any other
maritime zone as referred to in
the Territorial Waters, Continental
Shelf, Exclusive Economic Zone
and other Maritime Zones Act,
1976, and the air space above its
territory and territorial waters;
(57) “Integrated Goods and Services Tax
Act” means the Integrated Goods and
Services Tax Act, 2017;
21 of 2000.
80 of 1976.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
692
(58) “integrated tax” means the
integrated goods and services tax levied
under the Integrated Goods and Services
Tax Act;
(59) “input” means any goods other than
capital goods used or intended to be used
by a supplier in the course or furtherance
of business;
(60) “input service” means any service
used or intended to be used by a supplier
in the course or furtherance of business;
(61) “Input Service Distributor” means
an office of the supplier of goods or
services or both which receives tax
invoices issued under section 31 towards
the receipt of input services and issues a
prescribed document for the purposes of
distributing the credit of central tax, State
tax, integrated tax or Union territory tax
paid on the said services to a supplier of
taxable goods or services or both having
the same Permanent Account Number as
that of the said office;
(62) “input tax” in relation to a registered
person, means the central tax, State tax,
integrated tax or Union territory tax
charged on any supply of goods or services
or both made to him and includes—
(a) the integrated goods and services
tax charged on import of goods;
(b) the tax payable under the
provisions of sub-sections (3) and (4) of
section 9;
(c) the tax payable under the
provisions of sub-sections (3) and (4) of
section 5 of the Integrated Goods and
Services Tax Act;
(d) the tax payable under the
provisions of sub-sections (3) and (4) of
section 9 of the respective State Goods
and Services Tax Act; or
(e) the tax payable under the
provisions of sub-sections (3) and (4) of
section 7 of the Union Territory Goods
and Services Tax Act,
but does not include the tax paid under
the composition levy;
(63) “input tax credit” means the credit
of input tax;
(64) “intra-State supply of goods” shall
have the same meaning as assigned to it
in section 8 of the Integrated Goods and
Services Tax Act;
(65) “intra-State supply of services” shall
have the same meaning as assigned to it
in section 8 of the Integrated Goods and
Services Tax Act;
(66) “invoice” or “tax invoice” means
the tax invoice referred to in section
31 ;
(67) “inward supply” in relation to a
person, shall mean receipt of goods or
services or both whether by purchase,
acquisition or any other means with or
without consideration;
(68) “job work” means any treatment or
process undertaken by a person on goods
belonging to another registered person and
the expression “job worker” shall be
construed accordingly;
(69) “local authority” means—
(a) a “Panchayat” as defined in clause
(d) of article 243 of the Constitution;
(b) a “Municipality” as defined in
clause (e) of article 243P of the
Constitution;
(c) a Municipal Committee, a Zilla
Parishad, a District Board, and any other
authority legally entitled to, or entrusted
by the Central Government or any State
Government with the control or
management of a municipal or local fund;
(d) a Cantonment Board as
defined in section 3 of the
Cantonments Act, 2006;
(e) a Regional Council or a District
Council constituted under the Sixth
Schedule to the Constitution;
(f) a Development Board constituted
under article 371 of the Constitution;
41 of 2006.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
693
or
(g) a Regional Council constituted
under article 371 A of the Constitution;
(70) “location of the recipient of services”
means,—
(a) where a supply is received at a
place of business for which the
registration has been obtained, the
location of such place of business;
(b) where a supply is received at a
place other than the place of business
for which registration has been obtained
(a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is received at more
than one establishment, whether the
place of business or fixed establishment,
the location of the establishment most
directly concerned with the receipt of
the supply; and
(d) in absence of such places, the
location of the usual place of residence
of the recipient;
(71) “location of the supplier of services”
means,—
(a) where a supply is made from a
place of business for which the
registration has been obtained, the
location of such place of business;
(b) where a supply is made from a
place other than the place of business
for which registration has been obtained
(a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is made from more
than one establishment, whether the
place of business or fixed establishment,
the location of the establishment most
directly concerned with the provisions
of the supply; and
(d) in absence of such places, the
location of the usual place of residence
of the supplier;
(72) “manufacture” means processing of
raw material or inputs in any manner that
results in emergence of a new product
having a distinct name, character and use
and the term “manufacturer” shall be
construed accordingly;
(73) “market value” shall mean the full
amount which a recipient of a supply is
required to pay in order to obtain the goods
or services or both of like kind and quality
at or about the same time and at the same
commercial level where the recipient and
the supplier are not related;
(74) “mixed supply” means two or more
individual supplies of goods or services,
or any combination thereof, made in
conjunction with each other by a taxable
person for a single price where such
supply does not constitute a composite
supply.
Illustration.— A supply of a package
consisting of canned foods, sweets,
chocolates, cakes, dry fruits, aerated drinks
and fruit juices when supplied for a single
price is a mixed supply. Each of these items
can be supplied separately and is not
dependent on any other. It shall not be a
mixed supply if these items are supplied
separately;
(75) “money” means the Indian legal
tender or any foreign currency, cheque,
promissory note, bill of exchange, letter of
credit, draft, pay order, traveller cheque,
money
order,
postal
or
electronic
remittance or any other instrument
recognised by the Reserve Bank of India
when used as a consideration to settle an
obligation or exchange with Indian legal
tender of another denomination but shall
not include any currency that is held for
its numismatic value;
(76) “motor vehicle” shall have
the same meaning as assigned to
it in clause (28) of section 2 of
the Motor Vehicles Act, 1988;
(77) “non-resident taxable person”
means any person who occasionally
undertakes transactions involving supply
of goods or services or both, whether as
principal or agent or in any other capacity,
59 of 1988.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
694
but who has no fixed place of business or
residence in India;
(78) “non-taxable supply” means a
supply of goods or services or both which
is not leviable to tax under this Act or
under the Integrated Goods and Services
Tax Act;
(79) “non-taxable territory” means the
territory which is outside the taxable
territory;
(80) “notification” means a notification
published in the Official Gazette and the
expressions “notify” and “notified” shall
be construed accordingly;
(81) “other territory” includes territories
other than those comprising in a State and
those referred to in sub-clauses (a) to (e)
of clause (114);
(82) “output tax” in relation to a taxable
person, means the tax chargeable under
this Act on taxable supply of goods or
services or both made by him or by his
agent but excludes tax payable by him on
reverse charge basis;
(83) “outward supply” in relation to a
taxable person, means supply of goods or
services or both, whether by sale, transfer,
barter, exchange, licence, rental, lease or
disposal or any other mode, made or
agreed to be made by such person in the
course or furtherance of business;
(84) “person” includes—
(a) an individual;
(b) a Hindu Undivided Family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body
of individuals, whether incorporated or
not, in India or outside India;
(g)
any
corporation
established by or under any
Central Act, State Act or
Provincial Act or a Government
company as defined in clause
(45) of section 2 of the
Companies Act, 2013;
(h) any body corporate incorporated
by or under the laws of a country outside
India;
(i) a co-operative society registered
under any law relating to co-operative
societies;
(j) a local authority;
(k) Central Government or a State
Government;
(l) society as defined under
the Societies Registration Act,
1860;
(m) trust; and
(n) every, artificial juridical person, not
falling within any of the above;
(85) “place of business” includes—
(a) a place from where the business
is ordinarily carried on, and includes a
warehouse, a godown or any other
place where a taxable person stores his
goods, supplies or receives goods or
services or both; or
(b) a place where a taxable person
maintains his books of account; or
(c) a place where a taxable person is
engaged in business through an agent,
by whatever name called;
(86) “place of supply” means the place
of supply as referred to in Chapter V of the
Integrated Goods and Services Tax Act;
(87) “prescribed” means prescribed by
rules made under this Act on the
recommendations of the Council;
(88) “principal” means a person on
whose behalf an agent carries on the
business of supply or receipt of goods or
services or both;
(89) “principal place of business” means
the place of business specified as the
principal place of business in the certificate
of registration;
18 of 2013.
21 of 1860.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
695
(90) “principal supply” means the
supply of goods or services which
constitutes the predominant element of a
composite supply and to which any other
supply forming part of that composite
supply is ancillary;
(91) “proper officer” in relation to any
function to be performed under this Act,
means the Commissioner or the officer of
the central tax who is assigned that
function by the Commissioner in the Board;
(92) “quarter” shall mean a period
comprising three consecutive calendar
months, ending on the last day of March,
June, September and December of a
calendar year;
(93) “recipient” of supply of goods or
services or both, means—
(a) where a consideration is payable
for the supply of goods or services or
both, the person who is liable to pay
that consideration;
(b) where no consideration is payable
for the supply of goods, the person to
whom the goods are delivered or made
available, or to whom possession or use
of the goods is given or made available;
and
(c) where no consideration is payable
for the supply of a service, the person to
whom the service is rendered,
and any reference to a person to whom
a supply is made shall be construed as a
reference to the recipient of the supply and
shall include an agent acting as such on
behalf of the recipient in relation to the
goods or services or both supplied;
(94) “registered person” means a person
who is registered under section 25 but does
not include a person having a Unique
Identity Number;
(95) “regulations” means the regulations
made by the Board under this Act on the
recommendations of the Council;
(96) “removal” in relation to goods,
means—
(a) despatch of the goods for delivery
by the supplier thereof or by any other
person acting on behalf of such supplier;
or
(b) collection of the goods by the
recipient thereof or by any other person
acting on behalf of such recipient;
(97)
“return”
means
any
return
prescribed or otherwise required to be
furnished by or under this Act or the rules
made thereunder;
(98) “reverse charge” means the liability
to pay tax by the recipient of supply of
goods or services or both instead of the
supplier of such goods or services or both
under sub-section (3) or sub-section (4) of
section 9, or under sub-section (3) or sub-
section (4) of section 5 of the Integrated
Goods and Services Tax Act;
(99) “Revisional Authority” means an
authority appointed or authorised for
revision of decision or orders as referred
to in section 108;
(100) “Schedule” means a Schedule
appended to this Act;
(101) “securities” shall have
the same meaning as assigned to
it in clause (h) of section 2 of the
Securities Contracts (Regulation)
Act, 1956;
(102) “services” means anything other
than goods, money and securities but
includes activities relating to the use of
money or its conversion by cash or by any
other mode, from one form, currency or
denomination, to another form, currency
or denomination for which a separate
consideration is charged;
(103) “State” includes a Union territory
with Legislature;
(104) “State tax” means the tax levied
under any State Goods and Services Tax
Act;
(105) “supplier” in relation to any goods
or services or both, shall mean the person
42 of 1956.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
696
supplying the said goods or services or
both and shall include an agent acting as
such on behalf of such supplier in relation
to the goods or services or both supplied;
(106) “tax period” means the period for
which the return is required to be
furnished;
(107) “taxable person” means a person
who is registered or liable to be registered
under section 22 or section 24;
(108) “taxable supply” means a supply
of goods or services or both which is
leviable to tax under this Act;
(109) “taxable territory” means the
territory to which the provisions of this Act
apply;
(110) “telecommunication service”
means service of any description (including
electronic mail, voice mail, data services,
audio text services, video text services,
radio paging and cellular mobile telephone
services) which is made available to users
by means of any transmission or reception
of signs, signals, writing, images and
sounds or intelligence of any nature, by
wire, radio, visual or other electromagnetic
means;
(111) “the State Goods and Services Tax
Act” means the respective State Goods and
Services Tax Act, 2017;
(112) “turnover in State” or “turnover in
Union territory” means the aggregate
value of all taxable supplies (excluding the
value of inward supplies on which tax is
payable by a person on reverse charge
basis) and exempt supplies made within a
State or Union territory by a taxable
person, exports of goods or services or
both and inter-State supplies of goods or
services or both made from the State or
Union territory by the said taxable person
but excludes central tax, State tax, Union
territory tax, integrated tax and cess;
(113) “usual place of residence” means—
(a) in case of an individual, the place
where he ordinarily resides;
(b) in other cases, the place where
the person is incorporated or otherwise
legally constituted;
(114) “Union territory” means the
territory of—
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and
(f) other territory.
Explanation.— For the purposes of this
Act, each of the territories specified in sub-
clauses (a) to (f) shall be considered to be
a separate Union territory;
(115) “Union territory tax” means the
Union territory goods and services tax
levied under the Union Territory Goods
and Services Tax Act;
(116) “Union Territory Goods and
Services Tax Act” means the Union
Territory Goods and Services Tax Act, 2017;
(117) “valid return” means a return
furnished under sub-section (1) of section
39 on which self-assessed tax has been
paid in full;
(118) “voucher” means an instrument
where there is an obligation to accept it
as consideration or part consideration for
a supply of goods or services or both and
where the goods or services or both to be
supplied or the identities of their potential
suppliers
are
either
indicated
on
the instrument itself or in related
documentation, including the terms and
conditions of use of such instrument;
(119) “works contract” means a contract
for building, construction, fabrication,
completion, erection, installation, fitting
out, improvement, modification, repair,
maintenance, renovation, alteration or
commissioning of any immovable property
wherein transfer of property in goods
(whether as goods or in some other form)
is involved in the execution of such
contract;
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
697
(120) words and expressions used and
not defined in this Act but defined in the
Integrated Goods and Services Tax Act, the
Union Territory Goods and Services Tax
Act and the Goods and Services Tax
(Compensation to States) Act shall have
the same meaning as assigned to them in
those Acts;
(121) any reference in this Act to a law
which is not in force in the State of Jammu
and Kashmir, shall, in relation to that State
be construed as a reference to the
corresponding law, if any, in force in that
State.
CHAPTER II
Administration
3. Officers under this Act.— The
Government shall, by notification, appoint the
following classes of officers for the purposes
of this Act, namely:-—
(a) Principal Chief Commissioners of
Central Tax or Principal Directors General
of Central Tax,
(b) Chief Commissioners of Central Tax
or Directors General of Central Tax,
(c) Principal Commissioners of Central
Tax or Principal Additional Directors
General of Central Tax,
(d) Commissioners of Central Tax or
Additional Directors General of Central Tax,
Officers under this Act.
(e) Additional Commissioners of Central
Tax or Additional Directors of Central Tax,
(j) Joint Commissioners of Central Tax
or Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax
or Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central
Tax or Assistant Directors of Central Tax,
and
(i) any other class of officers as it may
deem fit:
Provided
that
the
officers
appointed under the Central Excise
Act, 1944 shall be deemed to be the
officers appointed under the
provisions of this Act.
4. Appointment of officers.— (1) The Board
may, in addition to the officers as may be
notified by the Government under section 3,
appoint such persons as it may think fit to be
the officers under this Act.
(2) Without prejudice to the provisions of
sub-section (1), the Board may, by order,
authorise any officer referred to in clauses
(a) to (h) of section 3 to appoint officers of
central tax below the rank of Assistant
Commissioner of central tax for the
administration of this Act.
5. Powers of officers.— (1) Subject to such
conditions and limitations as the Board may
impose, an officer of central tax may exercise
the powers and discharge the duties
conferred or imposed on him under this
Act.
(2) An officer of central tax may exercise
the powers and discharge the duties
conferred or imposed under this Act on any
other officer of central tax who is subordinate
to him.
(3) The Commissioner may, subject to such
conditions and limitations as may be specified
in this behalf by him, delegate his powers
to any other officer who is subordinate to
him.
(4) Notwithstanding anything contained in
this section, an Appellate Authority shall not
exercise the powers and discharge the duties
conferred or imposed on any other officer of
central tax.
6. Authorisation of officers of State tax or
Union territory tax as proper officer in certain
circumstances.— (1) Without prejudice to the
provisions of this Act, the officers appointed
under the State Goods and Services Tax Act
or the Union Territory Goods and Services
Tax Act are authorised to be the proper
officers for the purposes of this Act, subject
to such conditions as the Government shall,
on the recommendations of the Council, by
notification, specify.
1 of 1944.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
698
(2) Subject to the conditions specified in
the notification issued under sub-section
(1),—
(a) where any proper officer issues an
order under this Act, he shall also issue
an order under the State Goods and
Services Tax Act or the Union Territory
Goods and Services Tax Act, as authorised
by the State Goods and Services Tax Act
or the Union Territory Goods and Services
Tax Act, as the case may be, under
intimation to the jurisdictional officer of
State tax or Union territory tax;
(b) where a proper officer under the
State Goods and Services Tax Act or the
Union Territory Goods and Services Tax
Act has initiated any proceedings on a
subject matter, no proceedings shall be
initiated by the proper officer under this
Act on the same subject matter.
(3) Any proceedings for rectification,
appeal and revision, wherever applicable, of
any order passed by an officer appointed
under this Act shall not lie before an officer
appointed under the State Goods and
Services Tax Act or the Union Territory Goods
and Services Tax Act.
CHAPTER III
Levy and Collection of Tax
7. Scope of supply.— (1) For the purposes
of this Act, the expression “supply” includes-
(a) all forms of supply of goods or
services or both such as sale, transfer,
barter, exchange, licence, rental, lease or
disposal made or agreed to be made for a
consideration by a person in the course or
furtherance of business;
(b) import of services for a consideration
whether or not in the course or furtherance
of business;
(c) the activities specified in Schedule I,
made or agreed to be made without a
consideration; and
(d) the activities to be treated as supply
of goods or supply of services as referred
to in Schedule II.
(2) Notwithstanding anything contained in
sub-section (1),—
(a) activities or transactions specified in
Schedule III; or
(b) such activities or transactions
undertaken by the Central Government, a
State Government or any local authority
in which they are engaged as public
authorities, as may be notified by the
Government on the recommendations of
the Council,
shall be treated neither as a supply of
goods nor a supply of services.
(3) Subject to the provisions of sub-sections
(1) and (2), the Government may, on the
recommendations of the Council, specify, by
notification, the transactions that are to be
treated as—
(a) a supply of goods and not as a supply
of services; or
(b) a supply of services and not as a
supply of goods.
8. Tax liability on composite and mixed
supplies.— The tax liability on a composite
or a mixed supply shall be determined in the
following manner, namely:—
(a) a composite supply comprising two
or more supplies, one of which is a
principal supply, shall be treated as a
supply of such principal supply; and
(b) a mixed supply comprising two or
more supplies shall be treated as a supply
of that particular supply which attracts the
highest rate of tax.
9. Levy and collection.— (1) Subject to the
provisions of sub-section (2), there shall be
levied a tax called the central goods and
services tax on all intra-State supplies of
goods or services or both, except on the
supply of alcoholic liquor for human
consumption, on the value determined under
section 15 and at such rates, not exceeding
twenty per cent., as may be notified by the
Government on the recommendations of the
Council and collected in such manner as may
be prescribed and shall be paid by the
taxable person.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
699
(2) The central tax on the supply of
petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural
gas and aviation turbine fuel shall be levied
with effect from such date as may be notified
by the Government on the recommendations
of the Council.
(3) The Government may, on the
recommendations of the Council, by
notification, specify categories of supply of
goods or services or both, the tax on which
shall be paid on reverse charge basis by the
recipient of such goods or services or both
and all the provisions of this Act shall apply
to such recipient as if he is the person liable
for paying the tax in relation to the supply of
such goods or services or both.
(4) The central tax in respect of the supply
of taxable goods or services or both by a
supplier, who is not registered, to a registered
person shall be paid by such person on
reverse charge basis as the recipient and all
the provisions of this Act shall apply to such
recipient as if he is the person liable for
paying the tax in relation to the supply of
such goods or services or both.
(5) The Government may, on the
recommendations of the Council, by
notification, specify categories of services the
tax on intra-State supplies of which shall be
paid by the electronic commerce operator if
such services are supplied through it, and
all the provisions of this Act shall apply to
such electronic commerce operator as if he
is the supplier liable for paying the tax in
relation to the supply of such services:
Provided that where an electronic
commerce operator does not have a physical
presence in the taxable territory, any person
representing such electronic commerce
operator for any purpose in the taxable
territory shall be liable to pay tax:
Provided further that where an electronic
commerce operator does not have a physical
presence in the taxable territory and also he
does not have a representative in the said
territory, such electronic commerce operator
shall appoint a person in the taxable territory
for the purpose of paying tax and such person
shall be liable to pay tax.
10. Composition levy.— (1) Notwith-
standing anything to the contrary contained
in this Act but subject to the provisions of
sub-sections (3) and (4) of section 9, a
registered person, whose aggregate turnover
in the preceding financial year did not exceed
fifty lakh rupees, may opt to pay, in lieu of
the tax payable by him, an amount calculated
at such rate as may be prescribed, but not
exceeding,—
(a) one per cent. of the turnover in State
or turnover in Union territory in case of a
manufacturer,
(b) two and a half per cent. of the
turnover in State or turnover in Union
territory in case of persons engaged in
making supplies referred to in clause (b)
of paragraph 6 of Schedule 11, and
(c) half per cent, of the turnover in State
or turnover in Union territory in case of
other suppliers,
subject to such conditions and restrictions
as may be prescribed:
Provided that the Government may, by
notification, increase the said limit of fifty lakh
rupees to such higher amount, not exceeding
one crore rupees, as may be recommended
by the Council.
(2) The registered person shall be eligible
to opt under sub-section (1), if:—
(a) he is not engaged in the supply of
services other than supplies referred to in
clause (b) of paragraph 6 of Schedule II;
(b) he is not engaged in making any
supply of goods which are not leviable to
tax under this Act;
(c) he is not engaged in making any
inter-State outward supplies of goods;
(d) he is not engaged in making any
supply of goods through an electronic
commerce operator who is required to
collect tax at source under section 52; and
(e) he is not a manufacturer of such
goods as may be notified by the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
700
Government on the recommendations of
the Council:
Provided that where more than
one registered persons are having
the same Permanent Account
Number (issued under the Income-
tax Act, 1961), the registered person
shall not be eligible to opt for the
scheme under sub-section (1)
unless all such registered persons
opt to pay tax under that sub-
-section.
(3) The option availed of by a registered
person under sub-section (1) shall lapse with
effect from the day on which his aggregate
turnover during a financial year exceeds the
limit specified under sub-section (1).
(4) A taxable person to whom the
provisions of sub-section (1) apply shall not
collect any tax from the recipient on supplies
made by him nor shall he be entitled to any
credit of input tax.
(5) If the proper officer has reasons to
believe that a taxable person has paid tax
under sub-section (1) despite not being
eligible, such person shall, in addition to any
tax that may be payable by him under any
other provisions of this Act, be liable to a
penalty and the provisions of section 73 or
section 74 shall, mutatis mutandis, apply for
determination of tax and penalty.
11. Power to grant exemption from tax.—
(1) Where the Government is satisfied that it
is necessary in the public interest so to do,
it may, on the recommendations of the
Council, by notification, exempt generally,
either absolutely or subject to such conditions
as may be specified therein, goods or
services or both of any specified description
from the whole or any part of the tax leviable
thereon with effect from such date as may
be specified in such notification.
(2) Where the Government is satisfied that
it is necessary in the public interest so to do,
it may, on the recommendations of the
Council, by special order in each case, under
circumstances of an exceptional nature to be
stated in such order, exempt from payment
of tax any goods or services or both on which
tax is leviable.
(3) The Government may, if it considers
necessary or expedient so to do for the
purpose of clarifying the scope or
applicability of any notification issued under
sub-section (1) or order issued under sub-
-section (2), insert an explanation in such
notification or order, as the case may be, by
notification at any time within one year of
issue of the notification under sub-section (1)
or order under sub-section (2), and every
such explanation shall have effect as if it had
always been the part of the first such
notification or order, as the case may be.
Explanation.— For the purposes of this
section, where an exemption in respect of
any goods or services or both from the whole
or part of the tax liveable thereon has been
granted absolutely, the registered person
supplying such goods or services or both
shall not collect the tax, in excess of the
effective rate, on such supply of goods or
services or both.
CHAPTER IV
Time and Value of Supply
12. Time of supply of goods.— (1) The
liability to pay tax on goods shall arise at the
time of supply, as determined in accordance
with the provisions of this section.
(2) The time of supply of goods shall be
the earlier of the following dates, namely:—
(a) the date of issue of invoice by the
supplier or the last date on which he is
required, under sub-section (1) of section
31, to issue the invoice with respect to the
supply; or
(b) the date on which the supplier
receives the payment with respect to the
supply:
Provided that where the supplier of
taxable goods receives an amount up to
one thousand rupees in excess of the
amount indicated in the tax invoice, the
time of supply to the extent of such excess
amount shall, at the option of the said
supplier, be the date of issue of invoice in
respect of such excess amount.
43 of 1961.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
701
Explanation 1.— For the purposes of
clauses (a) and (b), “supply” shall be
deemed to have been made to the extent it
is covered by the invoice or, as the case may
be, the payment.
Explanation 2.— For the purposes of clause
(b), “the date on which the supplier receives
the payment” shall be the date on which the
payment is entered in his books of account
or the date on which the payment is credited
to his bank account, whichever is earlier.
(3) In case of supplies in respect of which
tax is paid or liable to be paid on reverse
charge basis, the time of supply shall be the
earliest of the following dates, namely:-
(a) the date of the receipt of goods; or
(b) the date of payment as entered in
the books of account of the recipient or the
date on which the payment is debited in
his bank account, whichever is earlier; or
(c) the date immediately following thirty
days from the date of issue of invoice or
any other document, by whatever name
called, in lieu thereof by the supplier:
Provided that where it is not possible to
determine the time of supply under clause
(a) or clause (b) or clause (c), the time
of supply shall be the date of entry in
the books of account of the recipient of
supply.
(4) In case of supply of vouchers by a
supplier, the time of supply shall be—
(a) the date of issue of voucher, if the
supply is identifiable at that point; or
(b) the date of redemption of voucher, in
all other cases.
(5) Where it is not possible to determine
the time of supply under the provisions of
sub-section (2) or sub-section (3) or sub-
-section (4), the time of supply shall—
(a) in a case where a periodical return
has to be filed, be the date on which such
return is to be filed; or
(b) in any other case, be the date on
which the tax is paid.
(6) The time of supply to the extent it
relates to an addition in the value of supply
by way of interest, late fee or penalty for
delayed payment of any consideration shall
be the date on which the supplier receives
such addition in value.
13. Time of supply of services.— (1) The
liability to pay tax on services shall arise at
the time of supply, as determined in
accordance with the provisions of this section.
(2) The time of supply of services shall be
the earliest of the following dates, namely:—
(a) the date of issue of invoice by the
supplier, if the invoice is issued within the
period prescribed under sub-section (2) of
section 31 or the date of receipt of
payment, whichever is earlier; or
(b) the date of provision of service, if the
invoice is not issued within the period
prescribed under sub-section (2) of section
31 or the date of receipt of payment,
whichever is earlier; or
(c) the date on which the recipient shows
the receipt of services in his books of
account, in a case where the provisions of
clause (a) or clause (b) do not apply:
Provided that where the supplier of
taxable service receives an amount up to
one thousand rupees in excess of the
amount indicated in the tax invoice, the
time of supply to the extent of such excess
amount shall, at the option of the said
supplier, be the date of issue of invoice
relating to such excess amount.
Explanation.— For the purposes of clauses
(a) and (b)—
(i) the supply shall be deemed to have
been made to the extent it is covered by
the invoice or, as the case may be, the
payment;
(ii) “the date of receipt of payment”
shall be the date on which the payment
is entered in the books of account of the
supplier or the date on which the
payment is credited to his bank account,
whichever is earlier.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
702
(3) In case of supplies in respect of which
tax is paid or liable to be paid on reverse
charge basis, the time of supply shall be the
earlier of the following dates, namely:—
(a) the date of payment as entered in
the books of account of the recipient or
the date on which the payment is debited
in his bank account, whichever is earlier;
or
(b) the date immediately following sixty
days from the date of issue of invoice or
any other document, by whatever name
called, in lieu thereof by the supplier:
Provided that where it is not possible to
determine the time of supply under clause
(a) or clause (b), the time of supply shall
be the date of entry in the books of account
of the recipient of supply:
Provided further that in case of supply
by associated enterprises, where the
supplier of service is located outside India,
the time of supply shall be the date of entry
in the books of account of the recipient of
supply or the date of payment, whichever
is earlier.
(4) In case of supply of vouchers by a
supplier, the time of supply shall be—
(a) the date of issue of voucher, if the
supply is identifiable at that point; or
(b) the date of redemption of voucher, in
all other cases.
(5) Where it is not possible to determine
the time of supply under the provisions of
sub-section (2) or sub-section (3) or sub-
section (4), the time of supply shall—
(a) in a case where a periodical return
has to be filed, be the date on which such
return is to be filed; or
(b) in any other case, be the date on
which the tax is paid.
(6) The time of supply to the extent it
relates to an addition in the value of supply
by way of interest, late fee or penalty for
delayed payment of any consideration shall
be the date on which the supplier receives
such addition in value.
14. Change in rate of tax in respect of
supply of goods or services.— Notwith-
standing anything contained in section 12 or
section 13, the time of supply, where there is
a change in the rate of tax in respect of goods
or services or both, shall be determined in
the following manner, namely:—
(a) in case the goods or services or both
have been supplied before the change in
rate of tax,—
(i) where the invoice for the same has
been issued and the payment is also
received after the change in rate of tax,
the time of supply shall be the date of
receipt of payment or the date of issue
of invoice, whichever is earlier; or
(ii) where the invoice has been issued
prior to the change in rate of tax but
payment is received after the change in
rate of tax, the time of supply shall be
the date of issue of invoice; or
(iii) where the payment has been
received before the change in rate of
tax, but the invoice for the same is issued
after the change in rate of tax, the time
of supply shall be the date of receipt of
payment;
(b) in case the goods or services or both
have been supplied after the change in
rate of tax,—
(i) where the payment is received
after the change in rate of tax but the
invoice has been issued prior to the
change in rate of tax, the time of supply
shall be the date of receipt of payment;
or
(ii) where the invoice has been issued
and payment is received before the
change in rate of tax, the time of supply
shall be the date of receipt of payment
or date of issue of invoice, whichever is
earlier; or
(iii) where the invoice has been issued
after the change in rate of tax but the
payment is received before the change
in rate of tax, the time of supply shall be
the date of issue of invoice:
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
703
Provided that the date of receipt of
payment shall be the date of credit in
the bank account if such credit in the
bank account is after four working days
from the date of change in the rate of
tax.
Explanation.— For the purposes of
this section, “the date of receipt of
payment” shall be the date on which
the payment is entered in the books of
account of the supplier or the date on
which the payment is credited to his
bank account, whichever is earlier.
15. Value of taxable supply.— (1) The value
of a supply of goods or services or both shall
be the transaction value, which is the price
actually paid or payable for the said supply
of goods or services or both where the
supplier and the recipient of the supply are
not related and the price is the sole
consideration for the supply.
(2) The value of supply shall include—
(a) any taxes, duties, cesses, fees and
charges levied under any law for the time
being in force other than this Act, the State
Goods and Services Tax Act, the Union
Territory Goods and Services Tax Act and
the Goods and Services Tax (Compensation
to States) Act, if charged separately by the
supplier;
(b) any amount that the supplier is liable
to pay in relation to such supply but which
has been incurred by the recipient of the
supply and not included in the price
actually paid or payable for the goods or
services or both;
(c) incidental expenses, including
commission and packing, charged by the
supplier to the recipient of a supply and
any amount charged for anything done by
the supplier in respect of the supply of
goods or services or both at the time of, or
before delivery of goods or supply of
services;
(d) interest or late fee or penalty for
delayed payment of any consideration for
any supply; and
(e) subsidies directly linked to the price
excluding subsidies provided by the
Central
Government
and
State
Governments.
Explanation.— For the purposes of this
sub-section, the amount of subsidy shall
be included in the value of supply of the
supplier who receives the subsidy.
(3) The value of the supply shall not include
any discount which is given—
(a) before or at the time of the supply if
such discount has been duly recorded in
the invoice issued in respect of such
supply; and
(b) after the supply has been effected,
if—
(i) such discount is established in
terms of an agreement entered into at
or before the time of such supply and
specifically linked to relevant invoices;
and
(ii) input tax credit as is attributable
to the discount on the basis of document
issued by the supplier has been reversed
by the recipient of the supply.
(4) Where the value of the supply of goods
or services or both cannot be determined
under sub-section (1), the same shall be
determined in such manner as may be
prescribed.
(5) Notwithstanding anything contained in
sub-section (1) or sub-section (4), the value
of such supplies as may be notified by the
Government on the recommendations of the
Council shall be determined in such manner
as may be prescribed.
Explanation.— For the purposes of this
Act,—
(a) persons shall be deemed to be
“related persons” if—
(i) such persons are officers or
directors of one another’s businesses;
(ii)
such
persons
are
legally
recognised partners in business;
(iii) such persons are employer and
employee;
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
704
(iv) any person directly or indirectly
owns, controls or holds twenty-five
percent. or more of the outstanding
voting stock or shares of both of them;
(v) one of them directly or indirectly
controls the other;
(vi) both of them are directly or
indirectly controlled by a third person;
(vii) together they directly or indirectly
control a third person; or
(viii) they are members of the same
family;
(b) the term “person” also includes legal
persons;
(c) persons who are associated in the
business of one another in that one is the
sole agent or sole distributor or sole
concessionaire, howsoever described, of
the other, shall be deemed to be related.
CHAPTER V
Input Tax Credit
16. Eligibility and conditions for taking
input tax credit.— (1) Every registered
person shall, subject to such conditions and
restrictions as may be prescribed and in the
manner specified in section 49, be entitled to
take credit of input tax charged on any
supply of goods or services or both to him
which are used or intended to be used in
the course or furtherance of his business and
the said amount shall be credited to the
electronic credit ledger of such person.
(2) Notwithstanding anything contained in
this section, no registered person shall be
entitled to the credit of any input tax in
respect of any supply of goods or services or
both to him unless,—
(a) he is in possession of a tax invoice or
debit note issued by a supplier registered
under this Act, or such other tax paying
documents as may be prescribed;
(b) he has received the goods or services
or-both.
Explanation.— For the purposes of this
clause, it shall be deemed that the
registered person has received the goods
where the goods are delivered by the
supplier to a recipient or any other person
on the direction of such registered person,
whether acting as an agent or otherwise,
before or during movement of goods, either
by way of transfer of documents of title to
goods or otherwise;
(c) subject to the provisions of section
41, the tax charged in respect of such
supply has been actually paid to the
Government, either in cash or through
utilisation of input tax credit admissible in
respect of the said supply; and
(d) he has furnished the return under
section 39:
Provided that where the goods against
an invoice are received in lots or
instalments, the registered person shall be
entitled to take credit upon receipt of the
last lot or instalment:
Provided further that where a recipient
fails to pay to the supplier of goods or
services or both, other than the supplies
on which tax is payable on reverse charge
basis, the amount towards the value of
supply along with tax payable thereon
within a period of one hundred and eighty
days from the date of issue of invoice by
the supplier, an amount equal to the input
tax credit availed by the recipient shall be
added to his output tax liability, along with
interest thereon, in such manner as may
be prescribed:
Provided also that the recipient shall be
entitled to avail of the credit of input tax
on payment made by him of the amount
towards the value of supply of goods or
services or both along with tax payable
thereon.
(3) Where the registered person
has claimed depreciation on the tax
component of the cost of capital
goods and plant and machinery
under the provisions of the Income-
tax Act, 1961, the input tax credit
on the said tax component shall not
be allowed.
43 of 1961.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
705
(4) A registered person shall not be entitled
to take input tax credit in respect of any
invoice or debit note for supply of goods or
services or both after the due date of
furnishing of the return under section 39 for
the month of September following the end of
financial year to which such invoice or
invoice relating to such debit note pertains
or furnishing of the relevant annual return,
whichever is earlier.
17. Apportionment of credit and blocked
credits.— (1) Where the goods or services or
both are used by the registered person partly
for the purpose of any business and partly
for other purposes, the amount of credit shall
be restricted to so much of the input tax as
is attributable to the purposes of his business.
(2) Where the goods or services or both
are used by the registered person partly for
effecting taxable supplies including zero-
rated supplies under this Act or under the
Integrated Goods and Services Tax Act and
partly for effecting exempt supplies under
the said Acts, the amount of credit shall be
restricted to so much of the input tax as is
attributable to the said taxable supplies
including zero-rated supplies.
(3) The value of exempt supply under sub-
-section (2) shall be such as may be
prescribed, and shall include supplies on
which the recipient is liable to pay tax on
reverse charge basis, transactions in
securities, sale of land and, subject to clause
(b) of paragraph 5 of Schedule 11, sale of
building.
(4) 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 shall have the option to either
comply with the provisions of sub-section (2),
or avail of, every month, an amount equal to
fifty per cent. of the eligible input tax credit
on inputs, capital goods and input services
in that month and the rest shall lapse:
Provided that the option once exercised
shall not be withdrawn during the remaining
part of the financial year:
Provided further that the restriction of fifty
per cent. shall not apply to the tax paid on
supplies made by one registered person to
another registered person having the same
Permanent Account Number.
(5) Notwithstanding anything contained in
sub-section (1) of section 16 and sub-section
(1) of section 18, input tax credit shall not be
available in respect of the following,
namely:—
(a)
motor
vehicles
and
other
conveyances except when they are used—
(i) for making the following taxable
supplies, namely:—
(A) further supply of such vehicles
or conveyances; or
(B) transportation of passengers; or
(C) imparting training on driving,
flying, navigating such vehicles or
conveyances;
(ii) for transportation of goods;
(b) the following supply of goods or
services or both—
(i) food and beverages, outdoor
catering, beauty treatment, health
services, cosmetic and plastic surgery
except where an inward supply of goods
or services or both of a particular
category is used by a registered person
for making an outward taxable supply
of the same category of goods or
services or both or as an element of a
taxable composite or mixed supply;
(ii) membership of a club, health and
fitness centre;
(iii) rent-a-cab, life insurance and
health insurance except where—
(A) the Government notifies the
services which are obligatory for an
employer to provide to its employees
under any law for the time being in
force; or
(B) such inward supply of goods or
services or both of a particular
category is used by a registered
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
706
person for making an outward taxable
supply of the same category of goods
or services or both or as part of a
taxable composite or mixed supply;
and
(iv) travel benefits extended to
employees on vacation such as leave or
home travel concession;
(c) works contract services when
supplied for construction of an immovable
property (other than plant and machinery)
except where it is an input service for
further supply of works contract service;
(d) goods or services or both received
by a taxable person for construction of an
immovable property (other than plant or
machinery) on his own account including
when such goods or services or both are
used in the course or furtherance of
business.
Explanation.— For the purposes of
clauses (c) and (d), the expression
“construction” includes re-construction,
renovation, additions or alterations or
repairs, to the extent of capitalisation, to
the said immovable property;
(e) goods or services or both on which
tax has been paid under section 10;
(f) goods or services or both received
by a non-resident taxable person except
on goods imported by him;
(g) goods or services or both used for
personal consumption;
(h) goods lost, stolen, destroyed, written
off or disposed of by way of gift or free
samples; and
(i) any tax paid in accordance with the
provisions of sections 74,129 and 130.
(6) The Government may prescribe the
manner in which the credit referred to in
sub-sections (1) and (2) may be attributed.
Explanation.— For the purposes of this
Chapter and Chapter VI, the expression
“plant and machinery” means apparatus,
equipment, and machinery fixed to earth by
foundation or structural support that are used
for making outward supply of goods or
services or both and includes such foundation
and structural supports but excludes—
(i) land, building or any other civil
structures;
(ii) telecommunication towers; and
(iii) pipelines laid outside the factory
premises.
18. Availability of credit in special
circumstances.— (1) Subject to such
conditions and restrictions as may be
Prescribed—
(a) a person who has applied for
registration under this Act within thirty
days from the date on which he becomes
liable to registration and has been granted
such registration shall be entitled to take
credit of input tax in respect of inputs held
in stock and inputs contained in semi-
finished or finished goods held in stock on
the day immediately preceding the date
from which he becomes liable to pay tax
under the provisions of this Act;
(b) a person who takes registration under
sub-section (3) of section 25 shall be
entitled to take credit of input tax in respect
of inputs held in stock and inputs
contained in semi-finished or finished
goods held in stock on the day immediately
preceding the date of grant of registration;
(c) where any registered person ceases
to pay tax under section 10, he shall be
entitled to take credit of input tax in respect
of inputs held in stock, inputs contained in
semi-finished or finished goods held in
stock and on capital goods on the day
immediately preceding the date from
which he becomes liable to pay tax under
section 9:
Provided that the credit on capital goods
shall be reduced by such percentage
points as may be prescribed;
(d) where an exempt supply of goods or
services or both by a registered person
becomes a taxable supply, such person
shall be entitled to take credit of input tax
in respect of inputs held in stock and inputs
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
707
contained in semi-finished or finished
goods held in stock relatable to such
exempt supply and on capital goods
exclusively used for such exempt supply
on the day immediately preceding the date
from which such supply becomes taxable:
Provided that the credit on capital goods
shall be reduced by such percentage
points as may be prescribed.
(2) A registered person shall not be entitled
to take input tax credit under sub-section (1)
in respect of any supply of goods or services
or both to him after the expiry of one year
from the date of issue of tax invoice relating
to such supply.
(3) Where there is a change in the
constitution of a registered person on account
of sale, merger, de merger, amalgamation,
lease or transfer of the business with the
specific provisions for transfer of liabilities,
the said registered person shall be allowed
to transfer the input tax credit which remains
unutilised in his electronic credit ledger to
such sold, merged, demerged, amalgamated,
leased or transferred business in such manner
as may be prescribed.
(4) Where any registered person who has
availed of input tax credit opts to pay tax
under section 10 or, where the goods or
services or both supplied by him become
wholly exempt, he shall pay an amount, by
way of debit in the electronic credit ledger
or electronic cash ledger, equivalent to the
credit of input tax in respect of inputs held
in stock and inputs contained in semi-
finished or finished goods held in stock and
on capital goods, reduced by such
percentage points as may be prescribed, on
the day immediately preceding the date of
exercising of such option or, as the case may
be, the date of such exemption:
Provided that after payment of such
amount, the balance of input tax credit, if
any, lying in his electronic credit ledger shall
lapse.
(5) The amount of credit under sub-section
(1) and the amount payable under sub-
-section (4) shall be calculated in such
manner as may be prescribed.
(6) In case of supply of capital goods or
plant and machinery, on which input tax
credit has been taken, the registered person
shall pay an amount equal to the input tax
credit taken on the said capital goods or plant
and machinery reduced by such percentage
points as may be prescribed or the tax on
the transaction value of such capital goods
or plant and machinery determined under
section 15, whichever is higher:
Provided that where refractory bricks,
moulds and dies, jigs and fixtures are
supplied as scrap, the taxable person may
pay tax on the transaction value of such
goods determined under section 15.
19. Taking input tax credit in respect of
inputs and capital goods sent for job work.—
(1) The principal shall, subject to such
conditions and restrictions as may be
prescribed, be allowed input tax credit on
inputs sent to a job worker for job work.
(2) Notwithstanding anything contained in
clause (b) of sub-section (2) of section 16,
the principal shall be entitled to take credit
of input tax on inputs even if the inputs are
directly sent to a job worker for job work
without being first brought to his place of
business.
(3) Where the inputs sent for job work are
not received back by the principal after
completion of job work or otherwise or are
not supplied from the place of business of
the job worker in accordance with clause (a)
or clause (b) of sub-section (1) of section 143
within one year of being sent out, it shall be
deemed that such inputs had been supplied
by the principal to the job worker on the day
when the said inputs were sent out:
Provided that where the inputs are sent
directly to a job worker, the period of one
year shall be counted from the date of receipt
of inputs by the job worker.
(4) The principal shall, subject to such
conditions and restrictions as may be
prescribed, be allowed input tax credit on
capital goods sent to a job worker for job
work.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
708
(5) Notwithstanding anything contained in
clause (b) of sub-section (2) of section 16,
the principal shall be entitled to take credit
of input tax on capital goods even if the
capital goods are directly sent to a job worker
for job work without being first brought to
his place of business.
(6) Where the capital goods sent for job
work are not received back by the principal
within a period of three years of being sent
out, it shall be deemed that such capital goods
had been supplied by the principal to the
job worker on the day when the said capital
goods were sent out:
Provided that where the capital goods are
sent directly to a job worker, the period of
three years shall be counted from the date of
receipt of capital goods by the job worker.
(7) Nothing contained in sub-section (3) or
sub-section (6) shall apply to moulds and dies,
jigs and fixtures, or tools sent out to a job
worker for job work.
Explanation.— For the purpose of this
section, “principal” means the person
referred to in section 143.
20. Manner of distribution of credit by
Input Service Distributor.— (1) The Input
Service Distributor shall distribute the credit
of central tax as central tax or integrated tax
and integrated tax as integrated tax or central
tax, by way of issue of a document containing
the amount of input tax credit being
distributed in such manner as may be
prescribed.
(2) The Input Service Distributor may
distribute the credit subject to the following
conditions, namely:—
(a) the credit can be distributed to the
recipients of credit against a document
containing such details as may be
prescribed;
(b) the amount of the credit distributed
shall not exceed the amount of credit
available for distribution;
(c) the credit of tax paid on input
services attributable to a recipient of credit
shall be distributed only to that recipient;
(d) the credit of tax paid on input services
attributable to more than one recipient of
credit shall be distributed amongst such
recipients to whom the input service is
attributable and such distribution shall be
pro rata on the basis of the turnover in a
State or turnover in a Union territory of such
recipient, during the relevant period, to the
aggregate of the turnover of all such
recipients to whom such input service is
attributable and which are operational in the
current year, during the said relevant period;
(e) the credit of tax paid on input services
attributable to all recipients of credit shall be
distributed amongst such recipients and such
distribution shall be pro rata on the basis of
the turnover in a State or turnover in a Union
territory of such recipient, during the relevant
period, to the aggregate of the turnover of all
recipients and which are operational in the
current year, during the said relevant period.
Explanation.— for the purposes of this
section,—
(a) the “relevant period” shall be—
(i) if the recipients of credit have
turnover in their States or Union
territories in the financial year preceding
the year during which credit is to be
distributed, the said financial year; or
(ii) if some or all recipients of the
credit do not have any turnover in their
States or Union territories in the financial
year preceding the year during which
the credit is to be distributed, the last
quarter for which details of such
turnover of all the recipients are
available, previous to the month during
which credit is to be distributed;
(b) the expression “recipient of credit”
means the supplier of goods or services or
both having the same Permanent Account
Number as that of the Input Service
Distributor;
(c) the term “turnover”, in relation to
any registered person engaged in the
supply of taxable goods as well as goods
not taxable under this Act, means the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
709
value of turnover, reduced by the amount
of any duty or tax levied under entry 84 of
List I of the Seventh Schedule to the
Constitution and entries 51 and 54 of List
11 of the said Schedule.
21. Manner of recovery of credit distributed
in excess.— Where the Input Service
Distributor distributes the credit in
contravention of the provisions contained in
section 20 resulting in excess distribution of
credit to one or more recipients of credit, the
excess credit so distributed shall be
recovered from such recipients along with
interest, and the provisions of section 73 or
section 74, as the case may be, shall, mutatis
mutandis, apply for determination of amount
to be recovered.
CHAPTER VI
Registration
22. Persons liable for registration.— (1)
Every supplier shall be liable to be registered
under this Act in the State or Union territory,
other than special category States, from
where he makes a taxable supply of goods
or services or both, if his aggregate turnover
in a financial year exceeds twenty lakh
rupees:
Provided that where such person makes
taxable supplies of goods or services or both
from any of the special category States, he
shall be liable to be registered if his aggregate
turnover in a financial year exceeds ten lakh
rupees.
(2) Every person who, on the day
immediately preceding the appointed day, is
registered or holds a licence under an
existing law, shall be liable to be registered
under this Act with effect from the appointed
day.
(3) Where a business carried on by a
taxable person registered under this Act is
transferred,
whether
on
account
of
succession or otherwise, to another person
as a going concern, the transferee or the
successor, as the case may be, shall be liable
to be registered with effect from the date of
such transfer or succession.
(4) Notwithstanding anything contained in
sub-sections (1) and (3), in a case of transfer
pursuant to sanction of a scheme or an
arrangement for amalgamation or, as the case
may be, demerger of two or more companies
pursuant to an order of a High Court, Tribunal
or otherwise, the transferee shall be liable to
be registered, with effect from the date on
which the Registrar of Companies issues a
certificate of incorporation giving effect to
such order of the High Court or Tribunal.
Explanation.— For the purposes of this
section,—
(i) the expression “aggregate turnover”
shall include all supplies made by the
taxable person, whether on his own
account or made on behalf of all his
principals;
(ii) the supply of goods, after completion
of job work, by a registered job worker
shall be treated as the supply of goods by
the principal referred to in section 143, and
the value of such goods shall not be
included in the aggregate turnover of the
registered job worker;
(iii) the expression “special category
States” shall mean the States as specified
in sub-clause (g) of clause (4) of article
279A of the Constitution.
23. Persons not liable for registration.— (1)
The following persons shall not be liable to
registration, namely:—
(a) any person engaged exclusively in
the business of supplying goods or services
or both that are not liable to tax or wholly
exempt from tax under this Act or under
the Integrated Goods and Services Tax Act;
(b) an agriculturist, to the extent of
supply of produce out of cultivation of land.
(2) The Government may, on the
recommendations of the Council, by
notification, specify the category of persons
who may be exempted from obtaining
registration under this Act.
24.Compulsory registration in certain
cases.— Notwithstanding anything contained
in sub-section (1) of section 22, the following
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
710
categories of persons shall be required to be
registered under this Act,—
(i) persons making any inter-State
taxable supply;
(ii) casual taxable persons making
taxable supply;
(iii) persons who are required to pay tax
under reverse charge;
(iv) person who are required to pay tax
under sub-section (5) of section 9;
(v) non-resident taxable persons making
taxable supply;
(vi) persons who are required to deduct
tax under section 51, whether or not
separately registered under this Act;
(vii) persons who make taxable supply
of goods or services or both on behalf of
other taxable persons whether as an agent
or otherwise;
(viii) Input Service Distributor, whether
or not separately registered under this Act;
(ix) persons who supply goods or
services or both, other than supplies
specified under sub-section (5) of section
9, through such electronic commerce
operator who is required to collect tax at
source under section 52;
(x) every electronic commerce operator;
(xi) every person supplying online
information and database access or
retrieval services from a place outside India
to a person in India, other than a
registered person; and.
(xii) such other person or class of
persons as may be notified by the
Government on the recommendations of
the Council.
25. Procedure for registration.— (1) Every
person who is liable to be registered under
section 22 or section 24 shall apply for
registration in every such State or Union
territory in which he is so liable within thirty
days from the date on which he becomes
liable to registration, in such manner and
subject to such conditions as may be
prescribed:
Provided that a casual taxable person or a
non-resident taxable person shall apply for
registration at least five days prior to the
commencement of business.
Explanation.— Every person who makes
a supply from the territorial waters of India
shall obtain registration in the coastal State
or Union territory where the nearest point of
the appropriate baseline is located.
(2) A person seeking registration under this
Act shall be granted a single registration in
a State or Union territory:
Provided that a person having multiple
business verticals in a State or Union territory
may be granted a separate registration for
each business vertical, subject to such
conditions as may be prescribed.
(3) A person, though not liable to be
registered under section 22 or section 24 may
get himself registered voluntarily, and all
provisions of this Act, as are applicable to a
registered person, shall apply to such person.
(4) A person who has obtained or is
required to obtain more than one registration,
whether in one State or Union territory or
more than one State or Union territory shall,
in respect of each such registration, be
treated as distinct persons for the purposes
of this Act.
(5) Where a person who has obtained or is
required to obtain registration in a State or
Union territory in respect of an establishment,
has an establishment in another State or
Union territory, then such establishments
shall be treated as establishments of distinct
persons for the purposes of this Act.
(6) Every person shall have a
Permanent Account Number issued
under the Income-Tax Act, 1961 in
order to be eligible for grant of
registration:
Provided that a person required to deduct
tax under section 51 may have, in lieu of a
Permanent Account Number, a Tax Deduction
and Collection Account Number issued under
the said Act in order to be eligible for grant
of registration.
43 of 1961.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
711
(7) Notwithstanding anything contained in
sub-section (6), a non-resident taxable person
may be granted registration under sub-
section (l) on the basis of such other
documents as may be prescribed.
(8) Where a person who is liable to be
registered under this Act fails to obtain
registration, the proper officer may, without
prejudice to any action which may be taken
under this Act or under any other law for
the time being in force, proceed to register
such person in such manner as may be
prescribed.
(9) Notwithstanding anything contained in
sub-section (1),—
(a) any specialised agency of
the United Nations Organisation
or any Multilateral Financial
Institution and Organisation
notified under the United Nations
(Privileges and Immunities) Act,
1947, Consulate or Embassy of
foreign Countries; and
(b) any other person or class of persons,
as may be notified by the Commissioner,
shall be granted a Unique Identity Number
in such manner and for such purposes,
including refund of taxes on the notified
supplies of goods or services or both
received by them, as may be prescribed.
(10) The registration or the Unique Identity
Number shall be granted or rejected after
due verification in such manner and within
such period as may be prescribed.
(11) A certificate of registration shall be
issued in such form and with effect from such
date as may be prescribed.
(12) A registration or a Unique Identity
Number shall be deemed to have been
granted after the expiry of the period
prescribed under sub-section (10), if no
deficiency has been communicated to the
applicant within that period.
26. Deemed registration.— (1) The grant of
registration or the Unique Identity Number
under the State Goods and Services Tax Act
or the Union Territory Goods and Services
Tax Act shall be deemed to be a grant of
registration or the Unique Identity Number
under this Act subject to the condition that
the application for registration or the Unique
Identity Number has not been rejected under
this Act within the time specified in sub-
-section (10) of section 25.
(2) Notwithstanding anything contained in
sub-section (10) of section 25, any rejection
of application for registration or the Unique
Identity Number under the State Goods and
Services Tax Act or the Union Territory Goods
and Services Tax Act shall be deemed to be
a rejection of application for registration
under this Act.
27. Special provisions relating to casual
taxable person and non-resident taxable
person.— (1) The certificate of registration
issued to a casual taxable person or a non-
resident taxable person shall be valid for the
period specified in the application for
registration or ninety days from the effective
date of registration, whichever is earlier and
such person shall make taxable supplies only
after the issuance of the certificate of
registration:
Provided that the proper officer may, on
sufficient cause being shown by the said
taxable person, extend the said period of
ninety days by a further period not exceeding
ninety days.
(2) A casual taxable person or a non-
resident taxable person shall, at the time of
submission of application for registration
under sub-section (1) of section 25, make an
advance deposit of tax in an amount
equivalent to the estimated tax liability of
such person for the period for which the
registration is sought:
Provided that where any extension of time
is sought under sub-section (1), such taxable
person shall deposit an additional amount of
tax equivalent to the estimated, tax liability
of such person for the period for which the
extension is sought.
(3) The amount deposited under sub-
-section (2) shall be credited to the electronic
46 of 1947.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
712
cash ledger of such person and shall be
utilised in the manner provided under section
49.
28. Amendment of registration.— (1) Every
registered person and a person to whom a
Unique Identity Number has been assigned
shall inform the proper officer of any changes
in the information furnished at the time of
registration or subsequent thereto, in such
form and manner and within such period as
may be prescribed.
(2) The proper officer may, on the basis of
information furnished under sub-section (1)
or as ascertained by him, approve or reject
amendments in the registration particulars
in such manner and within such period as
may be prescribed:
Provided that approval of the proper officer
shall not be required in respect of
amendment of such particulars as may be
prescribed:
Provided further that the proper officer
shall not reject the application for
amendment in the registration particulars
without giving the person an opportunity of
being heard.
(3)
Any
rejection
or
approval
of
amendments under the State Goods and
Services Tax Act or the Union Territory Goods
and Services Tax Act, as the case may be,
shall be deemed to be a rejection or approval
under this Act.
29. Cancellation of registration,— (1) The
proper officer may, either on his own motion
or on an application filed by the registered
person or by his legal heirs, in case of death
of such person, cancel the registration, in
such manner and within such period as may
be prescribed, having regard to the
circumstances where,—
(a) the business has been discontinued,
transferred fully for any reason including
death of the proprietor, amalgamated with
other legal entity, demerged or otherwise
disposed of; or
(b) there is any change in the
constitution of the business; or
(c) the taxable person, other than the
person registered under sub-section (3) of
section 25, is no longer liable to be
registered under section 22 or section 24.
(2) The proper officer may cancel the
registration of a person from such date,
including any retrospective date, as he may
deem fit, where,—
(a) a registered person has contravened
such provisions of the Act or the rules
made there under as may be prescribed;
or
(b) a person paying tax under section
10 has not furnished returns for three
consecutive tax periods; or
(c) any registered person, other than a
person specified in clause (b), has not
furnished returns for a continuous period
of six months; or
(d) any person who has taken voluntary
registration under sub-section (3) of section
25 has not commenced business within six
months from the date of registration; or
(e) registration has been obtained by
means of fraud, wilful misstatement or
suppression of facts:
Provided that the proper officer shall not
cancel the registration without giving the
person an opportunity of being heard.
(3) The cancellation of registration under
this section shall not affect the liability of the
person to pay tax and other dues under this
Act or to discharge any obligation under this
Act or the rules made thereunder for any
period prior to the date of cancellation
whether or not such tax and other dues are
determined before or after the date of
cancellation.
(4) The cancellation of registration under
the State Goods and Services Tax Act or the
Union Territory Goods and Services Tax Act,
as the case may be, shall be deemed to be a
cancellation of registration under this Act.
(5) Every registered person whose
registration is cancelled shall pay an amount,
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
713
by way of debit in the electronic credit ledger
or electronic cash ledger, equivalent to the
credit of input tax in respect of inputs held
in stock and inputs contained in semi-
finished or finished goods held in stock or
capital goods or plant and machinery on
the day immediately preceding the date of
such cancellation or the output tax payable
on such goods, whichever is higher,
calculated in such manner as may be
prescribed:
Provided that in case of capital goods or
plant and machinery, the taxable person shall
pay an amount equal to the input tax credit
taken on the said capital goods or plant and
machinery, reduced by such percentage
points as may be prescribed or the tax on
the transaction value of such capital goods
or plant and machinery under section 15,
whichever is higher.
(6) The amount payable under sub-section
(5) shall be calculated in such manner as
may be prescribed.
30.
Revocation
of
cancellation
of
registration.— (1) Subject to such conditions
as may be prescribed, any registered person,
whose registration is cancelled by the proper
officer on his own motion, may apply to such
officer for revocation of cancellation of the
registration in the prescribed manner within
thirty days from the date of service of the
cancellation order.
(2) The proper officer may, in such manner
and within such period as may be prescribed,
by order, either revoke cancellation of the
registration or reject the application:
Provided that the application for revocation
of cancellation of registration shall not be
rejected unless the applicant has been given
an opportunity of being heard.
(3) The revocation of cancellation of
registration under the State Goods and
Services Tax Act or the Union Territory Goods
and Services Tax Act, as the case may
be, shall be deemed to be a revocation
of cancellation of registration under this
Act.
CHAPTER VII
Tax Invoice, Credit and Debit Notes
31. Tax invoice.— (1) A registered person
supplying taxable goods shall, before or at
the time of,—
(a) removal of goods for supply to the
recipient, where the supply involves
movement of goods; or
(b) delivery of goods or making available
thereof to the recipient, in any other case,
issue a tax invoice showing the description,
quantity and value of goods, the tax charged
thereon and such other particulars as may
be prescribed:
Provided that the Government may, on the
recommendations of the Council, by
notification, specify the categories of goods
or supplies in respect of which a tax invoice
shall be issued, within such time and in such
manner as may be prescribed.
(2) A registered person supplying taxable
services shall, before or after the provision
of service but within a prescribed period,
issue a tax invoice, showing the description,
value, tax charged thereon and such other
particulars as may be prescribed:
Provided that the Government may, on the
recommendations of the Council, by
notification and subject to such conditions
as may be mentioned therein, specify the
categories of services in respect of which—
(a) any other document issued in relation
to the supply shall be deemed to be a tax
invoice; or
(b) tax invoice may not be issued.
(3) Notwithstanding anything contained in
sub-sections (1) and (2)—
(a) a registered person may, within one
month from the date of issuance of
certificate of registration and in such
manner as may be prescribed, issue a
revised invoice against the invoice already
issued during the period beginning with
the effective date of registration till the date
of issuance of certificate of registration to
him;
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
714
(b) a registered person may not issue a
tax invoice if the value of the goods or
services or both supplied is less than two
hundred rupees subject to such conditions
and in such manner as may be prescribed;
(c) a registered person supplying
exempted goods or services or both or
paying tax under the provisions of section
10 shall issue, instead of a tax invoice, a
bill of supply containing such particulars
and in such manner as may be prescribed:
Provided that the registered person may
not issue a bill of supply if the value of the
goods or services or both supplied is less
than two hundred rupees subject to such
conditions and in such manner as may be
prescribed;
(d) a registered person shall, on receipt
of advance payment with respect to any
supply of goods or services or both, issue
a receipt voucher or any other document,
containing such particulars as may be
prescribed, evidencing receipt of such
payment;
(e) where, on receipt of advance
payment with respect to any supply of
goods or services or both the registered
person issues a receipt voucher, but
subsequently no supply is made and no
tax invoice is issued in pursuance thereof,
the said registered person may issue to
the person who had made the payment, a
refund voucher against such payment;
(f) a registered person who is liable to
pay tax under sub-section (3) or sub-
section (4) of section 9 shall issue an
invoice in respect of goods or services or
both received by him from the supplier who
is not registered on the date of receipt of
goods or services or both;
(g) a registered person who is liable to
pay tax under sub-section (3) or sub-
section (4) of section 9 shall issue a
payment voucher at the time of making
payment to the supplier.
(4) In case of continuous supply of goods,
where successive statements of accounts or
successive payments are involved, the invoice
shall be issued before or at the time each
such statement is issued or, as the case may
be, each such payment is received.
(5) Subject to the provisions of clause (d)
of sub-section (3), in case of continuous
supply of services,—
(a) where the due date of payment is
ascertainable from the contract, the invoice
shall be issued on or before the due date
of payment;
(b) where the due date of payment is
not ascertainable from the contract, the
invoice shall be issued before or at the time
when the supplier of service receives the
payment;
(c) where the payment is linked to the
completion of an event, the invoice shall
be issued on or before the date of
completion of that event.
(6) In a case where the supply of services
ceases under a contract before the
completion of the supply, the invoice shall
be issued at the time when the supply ceases
and such invoice shall be issued to the extent
of the supply made before such cessation.
(7) Notwithstanding anything contained in
sub-section (1), where the goods being sent
or taken on approval for sale or return are
removed before the supply takes place, the
invoice shall be issued before or at the time
of supply or six months from the date of
removal, whichever is earlier.
Explanation.— For the purposes of this
section, the expression “tax invoice” shall
include any revised invoice issued by the
supplier in respect of a supply made earlier.
32. Prohibition of unauthorised collection
of tax.— (1) A person who is not a registered
person shall not collect in respect of any
supply of goods or services or both any
amount by way of tax under this Act.
(2) No registered person shall collect tax
except in accordance with the provisions of
this Act or the rules made thereunder.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
715
33. Amount of tax to be indicated in tax
invoice and other documents.— Notwith-
standing anything contained in this Act or
any other law for the time being in force,
where any supply is made for a consideration,
every person who is liable to pay tax for such
supply shall prominently indicate in all
documents relating to assessment, tax invoice
and other like documents, the amount of tax
which shall form part of the price at which
such supply is made.
34. Credit and debit notes.— (1) Where a
tax invoice has been issued for supply of any
goods or services or both and the taxable
value or tax charged in that tax invoice is
found to exceed the taxable value or tax
payable in respect of such supply, or where
the goods supplied are returned by the
recipient, or where goods or services or both
supplied are found to be deficient, the
registered person, who has supplied such
goods or services or both, may issue to the
recipient a credit note containing such
particulars as may be prescribed.
(2) Any registered person who issues a
credit note in relation to a supply of goods or
services or both shall declare the details of
such credit note in the return for the month
during which such credit note has been
issued but not later than September following
the end of the financial year in which such
supply was made, or the date of furnishing
of the relevant annual return, whichever is
earlier, and the tax liability shall be adjusted
in such manner as may be prescribed:
Provided that no reduction in output tax
liability of the supplier shall be permitted, if
the incidence of tax and interest on such
supply has been passed on to any other
person.
(3) Where a tax invoice has been issued
for supply of any goods or services or both
and the taxable value or tax charged in that
tax invoice is found to be less than the taxable
value or tax payable in respect of such supply,
the registered person, who has supplied such
goods or services or both, shall issue to the
recipient a debit note containing such
particulars as may be prescribed.
(4) Any registered person who issues a
debit note in relation to a supply of goods or
services or both shall declare the details of
such debit note in the return for the month
during which such debit note has been
issued and the tax liability shall be adjusted
in such manner as may be prescribed.
Explanation.— For the purposes of this
Act, the expression “debit note” shall include
a supplementary invoice.
CHAPTER VIII
Accounts and Records
35. Accounts and other records.— (1) Every
registered person shall keep and maintain,
at his principal place of business, as
mentioned in the certificate of registration, a
true and correct account of—
(a) production or manufacture of goods;
(b) inward and outward supply of goods
or services or both;
(c) stock of goods;
(d) input tax credit availed;
(e) output tax payable and paid; and
(f) such other particulars as may be
prescribed:
Provided that where more than one place
of business is specified in the certificate of
registration, the accounts relating to each
place of business shall be kept at such places
of business:
Provided further that the registered person
may keep and maintain such accounts and
other particulars in electronic form in such
manner as may be prescribed.
(2) Every owner or operator of warehouse
or godown or any other place used for
storage of goods and every transporter,
irrespective of whether he is a registered
person or not, shall maintain records of the
consigner, consignee and other relevant
details of the goods in such manner as may
be prescribed.
(3) The Commissioner may notify a class
of taxable persons to maintain additional
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
716
accounts or documents for such purpose as
may be specified therein.
(4) Where the Commissioner considers that
any class of taxable persons is not in a
position to keep and maintain accounts in
accordance with the provisions of this section,
he may, for reasons to be recorded in writing,
permit such class of taxable persons to
maintain accounts in such manner as may
be prescribed.
(5) Every registered person whose
turnover during a financial year exceeds the
prescribed limit shall get his accounts
audited by a chartered accountant or a cost
accountant and shall submit a copy of the
audited annual accounts, the reconciliation
statement under sub-section (2) of section 44
and such other documents in such form and
manner as may be prescribed.
(6) Subject to the provisions of clause (h)
of sub-section (5) of section 17, where the
registered person fails to account for the
goods or services or both in accordance with
the provisions of sub-section (1), the proper
officer shall determine the amount of tax
payable on the goods or services or both that
are not accounted for, as if such goods or
services or both had been supplied by such
person and the provisions of section 73 or
section 74, as the case may be, shall, mutatis
mutandis, apply for determination of such
tax.
36. Period of retention of accounts.— Every
registered person required to keep and
maintain books of account or other records
in accordance with the provisions of sub-
section (1) of section 35 shall retain them until
the expiry of seventy-two months from the
due date of furnishing of annual return for
the year pertaining to such accounts and
records:
Provided that a registered person, who is
a party to an appeal or revision or any other
proceedings before any Appellate Authority
or Revisional Authority or Appellate Tribunal
or court, whether filed by him or by the
Commissioner, or is under investigation for
an offence under Chapter XIX, shall retain
the books of account and other records
pertaining to the subject matter of such
appeal or revision or proceedings or
investigation for a period of one year after
final disposal of such appeal or revision or
proceedings or investigation, or for the period
specified above, whichever is later.
CHAPTER IX
Returns
37.
Furnishing details of outward
supplies.— (1) Every registered person, other
than an Input Service Distributor, a non-
resident taxable person and a person paying
tax under the provisions of section 10 or
section 51 or section 52, shall furnish,
electronically, in such form and manner as
may be prescribed, the details of outward
supplies of goods or services or both effected
during a tax period on or before the tenth
day of the month succeeding the said tax
period
and
such
details
shall
be
communicated to the recipient of the said
supplies within such time and in such
manner as may be prescribed:
Provided that the registered person shall
not be allowed to furnish the details of
outward supplies during the period from the
eleventh day to the fifteenth day of the month
succeeding the tax period:
Provided further that the Commissioner
may, for reasons to be recorded in writing,
by notification, extend the time limit for
furnishing such details for such class of
taxable persons as may be specified therein:
Provided also that any extension of time
limit notified by the Commissioner of State
tax or Commissioner of Union territory tax
shall be deemed to be notified by the
Commissioner.
(2) Every registered person who has been
communicated the details under sub-section
(3) of section 38 or the details pertaining to
inward supplies of Input Service Distributor
under sub-section (4) of section 38, shall
either accept or reject the details so
communicated, on or before the seventeenth
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
717
day, but not before the fifteenth day, of the
month succeeding the tax period and the
details furnished by him under sub-section
(1) shall stand amended accordingly.
(3) Any registered person, who has
furnished the details under sub-section (1)
for any tax period and which have remained
unmatched under section 42 or section 43,
shall, upon discovery of any error or omission
therein, rectify such error or omission in such
manner as may be prescribed, and shall pay
the tax and interest, if any, in case there is a
short payment of tax on account of such error
or omission, in the return to be furnished for
such tax period:
Provided that no rectification of error or
omission in respect of the details furnished
under sub-section (1) shall be allowed after
furnishing of the return under section 39 for
the month of September following the end of
the financial year to which such details
pertain, or furnishing of the relevant annual
return, whichever is earlier.
Explanation.— For the purposes of this
Chapter, the expression “details of outward
supplies” shall include details of invoices,
debit notes, credit notes and revised invoices,
issued in relation to outward supplies made
during any tax period.
38. Furnishing details of inward supplies.—
(1) Every registered person, other than an
Input Service Distributor or a non-resident
taxable person or a person paying tax under
the provisions of section 10 or section 51 or
section 52, shall verify, validate, modify or
delete, if required, the details relating to
outward supplies and credit or debit notes
communicated under sub-section (1) of
section 37 to prepare the details of his inward
supplies and credit or debit notes and may
include therein, the details of inward supplies
and credit or debit notes received by him in
respect of such supplies that have not been
declared by the supplier under sub-section
(1) of section 37.
(2) Every registered person, other
than an Input Service Distributor or
a non-resident taxable person or a
person paying tax under the
provisions of section 10 or section
51 or section 52 shall furnish,
electronically, the details of inward
supplies of taxable goods or services
or both, including inward supplies
of goods or services or both on
which the tax is payable on reverse
charge basis under this Act and
inward supplies of goods or
services or both taxable under the
Integrated Goods and Services Tax
Act or on which integrated goods
and services tax is payable under
section 3 of the Customs Tariff Act,
1975, and credit or debit notes
received in respect of such supplies
during a tax period after the tenth
day but on or before the fifteenth
day of the month succeeding the
tax period in such form and manner
as may be prescribed:
Provided that the Commissioner may, for
reasons to be recorded in writing, by
notification, extend the time limit for
furnishing such details for such class of
taxable persons as may be specified therein:
Provided further that any extension of time
limit notified by the Commissioner of State
tax or Commissioner of Union territory tax
shall be deemed to be notified by the
Commissioner.
(3) The details of supplies modified, deleted
or included by the recipient and furnished
under sub-section (2) shall be communicated
to the supplier concerned in such manner
and within such time as may be prescribed.
(4) The details of supplies modified, deleted
or included by the recipient in the return
furnished under sub-section (2) or sub-
section (4) of section 39 shall be
communicated to the supplier concerned in
such manner and within such time as may
be prescribed.
(5) Any registered person, who has
furnished the details under sub-section (2)
for any tax period and which have remained
unmatched under section 42 or section 43,
51 of 1975.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
718
shall, upon discovery of any error or omission
therein, rectify such error or omission in the
tax period during which such error or
omission is noticed in such manner as may
be prescribed, and shall pay the tax and
interest, if any, in case there is a short
payment of tax on account of such error or
omission, in the return to be furnished for
such tax period:
Provided that no rectification of error or
omission in respect of the details furnished
under sub-section (2) shall be allowed after
furnishing of the return under section 39 for
the month of September following the end of
the financial year to which such details
pertain, or furnishing of the relevant annual
return, whichever is earlier.
39. Furnishing for returns.— (1) Every
registered person, other than an Input
Service Distributor or a non-resident taxable
person or a person paying tax under the
provisions of section 10 or section 51 or
section 52 shall, for every calendar month or
part thereof, furnish, in such form and
manner as may be prescribed, a return,
electronically, of inward and outward
supplies of goods or services or both, input
tax credit availed, tax payable, tax paid and
such other particulars as may be prescribed,
on or before the twentieth day of the month
succeeding such calendar month or part
thereof.
(2) A registered person paying tax under
the provisions of section 10 shall, for each
quarter or part thereof, furnish, in such form
and manner as may be prescribed, a return,
electronically, of turnover in the State or
Union territory, inward supplies of goods or
services or both, tax payable and tax paid
within eighteen days after the end of such
quarter.
(3) Every registered person required to
deduct tax at source under the provisions of
section 51 shall furnish, in such form and
manner as may be prescribed, a return,
electronically, for the month in which such
deductions have been made within ten days
after the end of such month.
(4) Every taxable person registered as an
Input Service Distributor shall, for every
calendar month or part thereof, furnish, in
such form and manner as may be prescribed,
a return, electronically, within thirteen days
after the end of such month.
(5) Every registered non-resident taxable
person shall, for every calendar month or part
thereof, furnish, in such form and manner as
may be prescribed, a return, electronically,
within twenty days after the end of a calendar
month or within seven days after the last
day of the period of registration specified
under sub-section (1) of section 27,
whichever is earlier.
(6) The Commissioner may, for reasons to
be recorded in writing, by notification, extend
the time limit for furnishing the returns under
this section for such class of registered
persons as may be specified therein:
Provided that any extension of time limit
notified by the Commissioner of State tax or
Union territory tax shall be deemed to be
notified by the Commissioner.
(7) Every registered person, who is
required to furnish a return under sub-section
(1) or sub-section (2) or sub-section (3) or
sub-section (5), shall pay to the Government
the tax due as per such return not later than
the last date on which he is required to
furnish such return.
(8) Every registered person who is
required to furnish a return under sub-section
(1) or sub-section (2) shall furnish a return
for every tax period whether or not any
supplies of goods or services or both have
been made during such tax period.
(9) Subject to the provisions of sections 37
and 38, if any registered person after
furnishing a return under sub-section (1) or
sub-section (2) or sub-section (3) or sub-
section (4) or sub-section (5) discovers any
omission or incorrect particulars therein,
other than as a result of scrutiny, audit,
inspection or enforcement activity by the tax
authorities, he shall rectify such omission or
incorrect particulars in the return to be
furnished for the month or quarter during
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
719
which such omission or incorrect particulars
are noticed, subject to payment of interest
under this Act:
Provided that no such rectification of any
omission or incorrect particulars shall be
allowed after the due date for furnishing of
return for the month of September or second
quarter following the end of the financial
year, or the actual date of furnishing of
relevant annual return, whichever is earlier.
(10) A registered person shall not be
allowed to furnish a return for a tax period if
the return for any of the previous tax periods
has not been furnished by him.
40. First return.— Every registered person
who has made outward supplies in the
period between the date on which he became
liable to registration till the date on which
registration has been granted shall declare
the same in the first return furnished by him
after grant of registration.
41. Claim of input tax credit and provisional
acceptance thereof.— (1) Every registered
person shall, subject to such conditions and
restrictions as may be prescribed, be entitled
to take the credit of eligible input tax, as self-
assessed, in his return and such amount shall
be credited on a provisional basis to his
electronic credit ledger.
(2) The credit referred to in sub-section (1)
shall be utilised only for payment of self-
assessed output tax as per the return referred
to in the said sub-section.
42. Matching, reversal and reclaim of input
tax credit.— (1) The details of every inward
supply furnished by a registered person
(hereafter in this section referred to as the
“recipient”) for a tax period shall, in such
manner and within such time as may be
prescribed, be matched—
(a) with the corresponding details of
outward
supply
furnished
by
the
corresponding registered person (hereafter
in this section referred to as the
“supplier”) in his valid return for the same
tax period or any preceding tax period;
(b) with the integrated goods
and services tax paid under
section 3 of the Customs Tariff
Act, 1975 in respect of goods
imported by him; and
(c) for duplication of claims of input tax
credit.
(2) The claim of input tax credit
in respect of invoices or debit notes
relating to inward supply that match
with the details of corresponding
outward supply or with the
integrated goods and services tax
paid under section 3 of the Customs
Tariff Act, 1975 in respect of goods
imported by him shall be finally
accepted and such acceptance shall
be communicated, in such manner
as may be prescribed, to the
recipient.
(3) Where the input tax credit claimed by
a recipient in respect of an inward supply is
in excess of the tax declared by the supplier
for the same supply or the outward supply
is not declared by the supplier in his
valid returns, the discrepancy shall be
communicated to both such persons in such
manner as may be prescribed.
(4) The duplication of claims of input tax
credit shall be communicated to the recipient
in such manner as may be prescribed.
(5) The amount in respect of which any
discrepancy is communicated under sub-
section (3) and which is not rectified by the
supplier in his valid return for the month in
which discrepancy is communicated shall be
added to the output tax liability of the
recipient, in such manner as may be
prescribed, in his return for the month
succeeding the month in which the
discrepancy is communicated.
(6) The amount claimed as input tax credit
that is found to be in excess on account of
duplication of claims shall be added to the
output tax liability of the recipient in his
return for the month in which the duplication
is communicated.
(7) The recipient shall be eligible to reduce,
from his output tax liability, the amount added
under sub-section (5), if the supplier declares
51 of 1975.
51 of 1975.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
720
the details of the invoice or debit note in his
valid return within the time specified in
sub-section (9) of section 39.
(8) A recipient in whose output tax liability
any amount has been added under sub-
-section (5) or sub-section (6), shall be liable
to pay interest at the rate specified under
sub-section (1) of section 50 on the amount
so added from the date of availing of credit
till the corresponding additions are made
under the said sub-sections.
(9) Where any reduction in output tax
liability is accepted under sub-section (7), the
interest paid under sub-section (8) shall be
refunded to the recipient by crediting the
amount in the corresponding head of his
electronic cash ledger in such manner as
may be prescribed:
Provided that the amount of interest to be
credited in any case shall not exceed the
amount of interest paid by the supplier.
(10) The amount reduced from the output
tax liability in contravention of the provisions
of sub-section (7) shall be added to the output
tax liability of the recipient in his return for
the month in which such contravention takes
place and such recipient shall be liable to
pay interest on the amount so added at the
rate specified in sub-section (3) of section 50.
43. Matching, reversal and reclaim of
reduction in output tax liability.— (1) The
details of every credit note relating to
outward supply furnished by a registered
person (hereafter in this section referred to
as the “supplier”) for a tax period shall, in
such manner and within such time as may
be prescribed, be matched—
(a) with the corresponding reduction in
the claim for input tax credit by the
corresponding registered person (hereafter
in this section referred to as the
“recipient”) in his valid return for the same
tax period or any subsequent tax period;
and
(b) for duplication of claims for reduction
in output tax liability.
(2) The claim for reduction in output tax
liability by the supplier that matches with
the corresponding reduction in the claim for
input tax credit by the recipient shall be
finally accepted and communicated, in
such manner as may be prescribed, to the
supplier.
(3) Where the reduction of output tax
liability in respect of outward supplies
exceeds the corresponding reduction in the
claim for input tax credit or the corresponding
credit note is not declared by the recipient
in his valid returns, the discrepancy shall be
communicated to both such persons in such
manner as may be prescribed.
(4) The duplication of claims for reduction
in output tax liability shall be communicated
to the supplier in such manner as may be
prescribed.
(5) The amount in respect of which any
discrepancy is communicated under sub-
-section (3) and which is not rectified by the
recipient in his valid return for the month in
which discrepancy is communicated shall be
added to the output tax liability of the
supplier, in such manner as may be
prescribed, in his return for the month
succeeding the month in which the
discrepancy is communicated.
(6) The amount in respect of any reduction
in output tax liability that is found to be on
account of duplication of claims shall be
added to the output tax liability of the supplier
in his return for the month in which such
duplication is communicated.
(7) The supplier shall be eligible to reduce,
from his output tax liability, the amount added
under sub-section (5) if the recipient declares
the details of the credit note in his valid return
within the time specified in sub-section (9)
of section 39.
(8) A supplier in whose output tax liability
any amount has been added under sub-
-section (5) or sub-section (6), shall be liable
to pay interest, at the rate specified under
sub-section (1) of section 50 in respect of the
amount so added from the date of such claim
for reduction in the output tax liability till the
corresponding additions are made under the
said sub-sections.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
721
(9) Where any reduction in output tax
liability is accepted under sub-section (7), the
interest paid under sub-section (8) shall be
refunded to the supplier by crediting the
amount in the corresponding head of his
electronic cash ledger in such manner as
may be prescribed:
Provided that the amount of interest to be
credited in any case shall not exceed the
amount of interest paid by the recipient.
(10) The amount reduced from output tax
liability in contravention of the provisions of
sub-section (7) shall be added to the output
tax liability of the supplier in his return for
the month in which such contravention takes
place and such supplier shall be liable to
pay interest on the amount so added at
the rate specified in sub-section (3) of section
50.
44. Annual return.— (1) Every registered
person, other than an Input Service
Distributor, a person paying tax under section
51 or section 52, a casual taxable person and
a non-resident taxable person, shall furnish
an annual return for-every financial year
electronically in such form and manner as
may be prescribed on or before the thirty-
first day of December following the end of
such financial year.
(2) Every registered person who is
required to get his accounts audited in
accordance with the provisions of sub-section
(5) of section 35 shall furnish, electronically,
the annual return under sub-section (1) along
with a copy of the audited annual accounts
and a reconciliation statement, reconciling
the value of supplies declared in the return
furnished for the financial year with the
audited annual financial statement, and such
other particulars as may be prescribed.
45. Final return.— Every registered person
who is required to furnish a return under
sub-section (1) of section 39 and whose
registration has been cancelled shall furnish
a final return within three months of the date
of cancellation or date of order of cancellation,
whichever is later, in such form and manner
as may be prescribed.
46. Notice to return defaulters.— Where a
registered person fails to furnish a return
under section 39 or section 44 or section 45,
a notice shall be issued requiring him to
furnish such return within fifteen days in
such form and manner as may be prescribed.
47. Levy of late fee.— (1) Any registered
person who fails to furnish the details of
outward or inward supplies required under
section 37 or section 38 or returns required
under section 39 or section 45 by the due
date shall pay a late fee of one hundred
rupees for every day during which such
failure continues subject to a maximum
amount of five thousand rupees.
(2) Any registered person who fails to
furnish the return required under section 44
by the due date shall be liable to pay a late
fee of one hundred rupees for every day
during which such failure continues subject
to a maximum of an amount calculated at a
quarter per cent. of his turnover in the State
or Union territory.
48. Goods and services tax practitioners.—
(1) The manner of approval of goods and
services tax practitioners, their eligibility
conditions, duties and obligations, manner
of removal and other conditions relevant for
their functioning shall be such as may be
prescribed.
(2) A registered person may authorise an
approved goods and services tax practitioner
to furnish the details of outward supplies
under section 37, the details of inward
supplies under section 38 and the return
under section 39 or section 44 or section 45
in such manner as may be prescribed.
(3) Notwithstanding anything contained in
sub-section (2), the responsibility for
correctness of any particulars furnished in
the return or other details filed by the goods
and services tax practitioners shall continue
to rest with the registered person on whose
behalf such return and details are furnished.
CHAPTER X
Payment of Tax
49. Payment of tax, interest, penalty and
other amounts.— (1) Every deposit made
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
722
towards tax, interest, penalty, fee or any
other amount by a person by internet
banking or by using credit or debit cards or
National Electronic Fund Transfer or Real
Time Gross Settlement or by such other mode
and subject to such conditions and
restrictions as may be prescribed, shall be
credited to the electronic cash ledger of such
person to be maintained in such manner as
may be prescribed.
(2) The input tax credit as self-assessed in
the return of a registered person shall be
credited to his electronic credit ledger, in
accordance with section 41, to be maintained
in such manner as may be prescribed.
(3) The amount available in the electronic
cash ledger may be used for making any
payment towards tax, interest, penalty, fees
or any other amount payable under the
provisions of this Act or the rules made
thereunder in such manner and subject to
such conditions and within such time as may
be prescribed.
(4) The amount available in the electronic
credit ledger may be used for making any
payment towards output tax under this Act
or under the Integrated Goods and Services
Tax Act in such manner and subject to such
conditions and within such time as may be
prescribed.
(5) The amount of input tax credit available
in the electronic credit ledger of the
registered person on account of—
(a) integrated tax shall first be utilised
towards payment of integrated tax and the
amount remaining, if any, may be utilised
towards the payment of central tax and
State tax, or as the case may be, Union
territory tax, in that order;
(b) the central tax shall first be utilised
towards payment of central tax and the
amount remaining, if any, may be utilised
towards the payment of integrated tax;
(c) the State tax shall first be utilised
towards payment of State tax and the
amount remaining, if any, may be utilised
towards payment of integrated tax;
(d) the Union territory tax shall first be
utilised towards payment of Union territory
tax and the amount remaining, if any, may
be utilised towards payment of integrated
tax;
(e) the central tax shall not be utilised
towards payment of State tax or Union
territory tax; and
(f) the State tax or Union territory tax
shall not be utilised towards payment of
central tax.
(6) The balance in the electronic cash
ledger or electronic credit ledger after
payment of tax, interest, penalty, fee or any
other amount payable under this Act or the
rules made thereunder may be refunded in
accordance with the provisions of section 54.
(7) All liabilities of a taxable person under
this Act shall be recorded and maintained in
an electronic liability register in such manner
as may be prescribed.
(8) Every taxable person shall discharge
his tax and other dues under this Act or the
rules made thereunder in the following order,
namely:—
(a) self-assessed tax, and other dues
related to returns of previous tax periods;
(b) self-assessed tax, and other dues
related to the return of the current tax
period;
(c) any other amount payable under this
Act or the rules made thereunder including
the demand determined under section 73
or section 74.
(9) Every person who has paid the tax on
goods or services or both under this Act shall,
unless the contrary is proved by him, be
deemed to have passed on the full incidence
of such tax to the recipient of such goods or
services or both.
‘
Explanation.— For the purposes of this
section,—
(a) the date of credit to the account of
the Government in the authorised bank
shall be deemed to be the date of deposit
in the electronic cash ledger;
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
723
(b) the expression,—
(i) “tax dues” means the tax payable
under this Act and does not include
interest, fee and penalty; and
(ii) “other dues” means interest,
penalty, fee or any other amount payable
under this Act or the rules made
thereunder.
50. Interest on delayed payment of tax.—
(1) Every person who is liable to pay tax in
accordance with the provisions of this Act or
the rules made thereunder, but fails to pay
the tax or any part thereof to the Government
within the period prescribed, shall for the
period for which the tax or any part thereof
remains unpaid, pay, on his own, interest at
such rate, not exceeding eighteen per cent.,
as may be notified by the Government on
the recommendations of the Council.
(2) The interest under sub-section (1) shall
be calculated, in such manner as may be
prescribed, from the day succeeding the day
on which such tax was due to be paid.
(3) A taxable person who makes an undue
or excess claim of input tax credit under sub-
section (10) of section 42 or undue or excess
reduction in output tax liability under sub-
section (10) of section 43, shall pay interest
on such undue or excess claim or on such
undue or excess reduction, as the case may
be, at such rate not exceeding twenty-four
per cent., as may be notified by the
Government on the recommendations of the
Council.
51. Tax deduction at source.— (1)
Notwithstanding anything to the contrary
contained in this Act, the Government Tax
deduction may mandate—
(a) a department or establishment of the
Central Government or State Government;
or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons
as may be notified by the Government on
the recommendations of the Council,
(hereafter in this section referred to as “the
deductor”), to deduct tax at the rate of one
per cent. from the payment made or credited
to the supplier (hereafter in this section
referred to as “the deductee”) of taxable
goods or services or both, where the total
value of such supply, under a contract,
exceeds two lakh and fifty thousand rupees:
Provided that no deduction shall be made
if the location of the supplier and the place
of supply is in a State or Union territory
which is different from the State or as the
case may be, Union territory of registration
of the recipient.
Explanation.— For the purpose of
deduction of tax specified above, the value
of supply shall be taken as the amount
excluding the central tax, State tax, Union
territory tax, integrated tax and cess indicated
in the invoice.
(2) The amount deducted as tax under this
section shall be paid to the Government by
the deductor within ten days after the end of
the month in which such deduction is made,
in such manner as may be prescribed.
(3) The deductor shall furnish to the
deductee a certificate mentioning therein the
contract value, rate of deduction, amount
deducted, amount paid to the Government
and such other particulars in such manner
as may be prescribed.
(4) If any deductor fails to furnish to the
deductee the certificate, after deducting the
tax at source, within five days of crediting
the amount so deducted to the Government,
the deductor shall pay, by way of a late fee,
a sum of one hundred rupees per day from
the day after the expiry of such five days
period until the failure is rectified, subject to
a maximum amount of five thousand rupees.
(5) The deductee shall claim credit, in his
electronic cash ledger, of the tax deducted
and reflected in the return of the deductor
furnished under sub-section (3) of section 39,
in such manner as may be prescribed.
(6) If any deductor fails to pay to the
Government the amount deducted as tax
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
724
under sub-section (1), he shall pay interest
in accordance with the provisions of sub-
-section (1) of section 50, in addition to the
amount of tax deducted.
(7) The determination of the amount in
default under this section shall be made in
the manner specified in section 73 or section
74.
(8) The refund to the deductor or the
deductee arising on account of excess or
erroneous deduction shall be dealt with in
accordance with the provisions of section 54:
Provided that no refund to the deductor
shall be granted, if the amount deducted has
been credited to the electronic cash ledger
of the deductee.
52. Collection of tax at source.— (1)
Notwithstanding anything to the contrary
contained in this Act, every electronic
commerce operator (hereafter in this section
referred to as the “operator”), not being an
agent, shall collect an amount calculated at
such rate not exceeding one per cent., as
may be notified by the Government on the
recommendations of the Council, of the net
value of taxable supplies made through it by
other suppliers where the consideration with
respect to such supplies is to be collected by
the operator.
Explanation.— For the purposes of this
sub-section, the expression “net value of
taxable supplies” shall mean the aggregate
value of taxable supplies of goods or services
or both, other than services notified under
sub-section (5) of section 9, made during any
month by all registered persons through the
operator reduced by the aggregate value of
taxable supplies returned to the suppliers
during the said month.
(2) The power to collect the amount
specified in sub-section (1) shall be without
prejudice to any other mode of recovery from
the operator.
(3) The amount collected under sub-
section (1) shall be paid to the Government
by the operator within ten days after the end
of the month in which such collection is
made, in such manner as may be prescribed.
(4) Every operator who collects the amount
specified in sub-section (1) shall furnish a
statement, electronically, containing the
details of outward supplies of goods or
services or both effected through it, including
the supplies of goods or services or both
returned through it, and the amount collected
under sub-section (1) during a month, in such
form and manner as may be prescribed,
within ten days after the end of such
month.
(5) Every operator who collects the amount
specified in sub-section (1) shall furnish an
annual statement, electronically, containing
the details of outward supplies of goods or
services or both effected through it, including
the supplies of goods or services or both
returned through it, and the amount collected
under the said sub-section during the
financial year, in such form and manner as
may be prescribed, before the thirty first day
of December following the end of such
financial year.
(6) If any operator after furnishing a
statement under sub-section (4) discovers
any omission or incorrect particulars therein,
other than as a result of scrutiny, audit,
inspection or enforcement activity by the tax
authorities, he shall rectify such omission or
incorrect particulars in the statement to be
furnished for the month during which such
omission or incorrect particulars are noticed,
subject to payment of interest, as specified
in sub-section (1) of section 50:
Provided that no such rectification of any
omission or incorrect particulars shall be
allowed after the due date for furnishing of
statement for the month of September
following the end of the financial year or the
actual date of furnishing of the relevant
annual statement, whichever is earlier.
(7) The supplier who has supplied the
goods or services or both through the
operator shall claim credit, in his electronic
cash ledger, of the amount collected and
reflected in the statement of the operator
furnished under sub-section (4), in such
manner as may be prescribed.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
725
(8) The details of supplies furnished by
every operator under sub-section (4) shall
be matched with the corresponding details
of outward supplies furnished by the
concerned supplier registered under this Act
in such manner and within such time as may
be prescribed.
(9) Where the details of outward supplies
furnished by the operator under sub-section
(4) do not match with the corresponding
details furnished by the supplier under
section 37, the discrepancy shall be
communicated to both persons in such
manner and within such time as may be
prescribed.
(10) The amount in respect of which any
discrepancy is communicated under sub-
section (9) and which is not rectified by the
supplier in his valid return or the operator in
his statement for the month in which
discrepancy is communicated, shall be added
to the output tax liability of the said supplier,
where the value of outward supplies
furnished by the operator is more than the
value of outward supplies furnished by the
supplier, in his return for the month
succeeding the month in which the
discrepancy is communicated in such
manner as may be prescribed.
(11) The concerned supplier, in whose
output tax liability any amount has been
added under sub-section (10), shall pay the
tax payable in respect of such supply along
with interest, at the rate specified under sub-
-section (1) of section 50 on the amount so
added from the date such tax was due till
the date of its payment.
(12) Any authority not below the rank of
Deputy Commissioner may serve a notice,
either before or during the course of any
proceedings under this Act, requiring the
operator to furnish such details relating to—
(a) supplies of goods or services or both
effected through such operator during any
period; or
(b) stock of goods held by the suppliers
making supplies through such operator in
the godowns or warehouses, by whatever
name called, managed by such operator
and declared as additional places of
business by such suppliers,
as may be specified in the notice.
(13) Every operator on whom a notice has
been served under sub-section (12) shall
furnish the required information within
fifteen working days of the date of service of
such notice.
(14) Any person who fails to furnish the
information required by the notice served
under sub-section (12) shall, without
prejudice to any action that may be taken
under section 122, be liable to a penalty which
may extend to twenty-five thousand rupees.
Explanation.— For the purposes of this
section, the expression “concerned supplier”
shall mean the supplier of goods or services
or both making supplies through the
operator.
53. Transfer of input tax credit.— On
utilisation of input tax credit availed under
this Act for payment of tax dues under the
Integrated Goods and Services Tax Act in
accordance with the provisions of sub-section
(5) of section 49, as reflected in the valid
return furnished under sub-section (1) of
section 39, the amount collected as central
tax shall stand reduced by an amount equal
to such credit so utilised and the Central
Government shall transfer an amount equal
to the amount so reduced from the central
tax account to the integrated tax account in
such manner and within such time as may
be prescribed.
CHAPTER XI
Refunds
54. Refund of tax.— (1) Any person
claiming refund of any tax and interest, if
any, paid on such tax or any other amount
paid by him, may make an application before
the expiry of two years from the relevant date
in such form and manner as may be
prescribed:
Provided that a registered person, claiming
refund of any balance in the electronic cash
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
726
ledger in accordance with the provisions of
sub-section (6) of section 49, may claim such
refund in the return furnished under section
39 in such manner as may be prescribed.
(2) A specialised agency of the
United Nations Organisation or any
Multilateral Financial Institution
and Organisation notified under the
United Nations (Privileges and
Immunities) Act, 1947, Consulate or
Embassy of foreign countries or any
other person or class of persons, as
notified under section 55, entitled
to a refund of tax paid by it on
inward supplies of goods or
services or both, may make an
application for such refund, in such
form and manner as may be
prescribed, before the expiry of six
months from the last day of the
quarter in which such supply was
received.
(3) Subject to the provisions of sub-section
(10), a registered person may claim refund of
any unutilised input tax credit at the end of
any tax period:
Provided that no refund of unutilised input
tax credit shall be allowed in cases other
than—
(i) zero rated supplies made without
payment of tax;
(ii) where the credit has accumulated
on account of rate of tax on inputs being
higher than the rate of tax on output
supplies (other than nil rated or fully
exempt supplies), except supplies of goods
or services or both as may be notified by
the Government on the recommendations
of the Council:
Provided further that no refund of un-
utilised input tax credit shall be allowed
in cases where the goods exported out of
India are subjected to export duty:
Provided also that no refund of input tax
credit shall be allowed, if the supplier of
goods or services or both avails of
drawback in respect of central tax or
claims refund of the integrated tax paid on
such supplies.
(4) The application shall be accompanied
by—
(a) such documentary evidence as may
be prescribed to establish that a refund is
due to the applicant; and
(b) such documentary or other evidence
(including the documents referred to in
section 33) as the applicant may furnish to
establish that the amount of tax and
interest, if any, paid on such tax or any
other amount paid in relation to which
such refund is claimed was collected from,
or paid by, him and the incidence of such
tax and interest had not been passed on
to any other person:
Provided that where the amount claimed
as refund is less than two lakh rupees, it
shall not be necessary for the applicant to
furnish any documentary and other
evidences but he may file a declaration,
based on the documentary or other
evidences available with him, certifying
that the incidence of such tax and interest
had not been passed on to any other
person.
(5) If, on receipt of any such application,
the proper officer is satisfied that the whole
or part of the amount claimed as refund is
refundable, he may make an order
accordingly and the amount so determined
shall be credited to the Fund referred to in
section 57.
(6) Notwithstanding anything contained in
sub-section (5), the proper officer may, in the
case of any claim for refund on account of
zero-rated supply of goods or services or both
made by registered persons, other than such
category of registered persons as may be
notified by the Government on the
recommendations of the Council, refund on
a provisional basis, ninety per cent. of the
total amount so claimed, excluding the
amount of input tax credit provisionally
accepted, in such manner and subject to
such conditions, limitations and safeguards
as may be prescribed and thereafter make
46 of 1947.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
727
an order under sub-section (5) for final
settlement of the refund claim after due
verification of documents furnished by the
applicant.
(7) The proper officer shall issue the order
under sub-section (5) with in sixty days from
the date of receipt of application complete in
all respects.
(8) Notwithstanding anything contained in
sub-section (5), the refundable amount shall,
instead of being credited to the Fund, be paid
to the applicant, if such amount is relatable
to—
(a) refund of tax paid on zero-rated
supplies of goods or services or both or on
inputs or input services used in making
such zero-rated supplies;
(b) refund of unutilised input tax credit
under sub-section (3);
(c) refund of tax paid on a supply which
is not provided, either wholly or partially,
and for which invoice has not been issued,
or where a refund voucher has been
issued;
(d) refund of tax in pursuance of section
77;
(e) the tax and interest, if any, or any
other amount paid by the applicant, if he
had not passed on the incidence of such
tax and interest to any other person; or
(f) the tax or interest borne by such
other class of applicants as the Government
may, on the recommendations of the
Council, by notification, specify.
(9) Notwithstanding anything to the
contrary contained in any judgment, decree,
order or direction of the Appellate Tribunal
or any court or in any other provisions of
this Act or the rules made thereunder or in
any other law for the time being in force, no
refund shall be made except in accordance
with the provisions of sub-section (8).
(10) Where any refund is due under sub-
section (3) to a registered person who has
defaulted in furnishing any return or who is
required to pay any tax, interest or penalty,
which has not been stayed by any court,
Tribunal or Appellate Authority by the
specified date, the proper officer may—
(a) with hold payment of refund due until
the said person has furnished the return
or paid the tax, interest or penalty, as the
case may be;
(b) deduct from the refund due, any tax,
interest, penalty, fee or any other amount
which the taxable person is liable to pay
but which remains unpaid under this Act
or under the existing law.
Explanation.— For the purposes of this
sub-section, the expression “specified date”
shall mean the last date for filing an appeal
under this Act.
(11) Where an order giving rise to a refund
is the subject matter of an appeal or further
proceedings or where any other proceedings
under this Act is pending and the
Commissioner is of the opinion that grant of
such refund is likely to adversely affect the
revenue in the said appeal or other
proceedings on account of malfeasance or
fraud committed, he may, after giving the
taxable person an opportunity of being
heard, withhold the refund till such time as
he may determine.
(12) Where a refund is withheld under sub-
section (11), the taxable person shall,
notwithstanding anything contained in
section 56, be entitled to interest at such rate
not exceeding six per cent, as may be notified
on the recommendations of the Council, if as
a result of the appeal or further proceedings
he becomes entitled to refund.
(13) Notwithstanding anything to the
contrary contained in this section, the amount
of advance tax deposited by a casual taxable
person or a non-resident taxable person
under sub-section (2) of section 27, shall not
be refunded unless such person has, in
respect of the entire period for which the
certificate of registration granted to him had
remained in force, furnished all the returns
required under section 39.
(14) Notwithstanding anything contained
in this section, no refund under sub-section
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
728
(5) or sub-section (6) shall be paid to an
applicant, if the amount is less than one
thousand rupees.
Explanation.— For the purposes of this
section,—
(1) “refund” includes refund of tax paid
on zero-rated supplies of goods or services
or both or on inputs or input services used
in making such zero-rated supplies, or
refund of tax on the supply of goods
regarded as deemed exports, or refund of
unutilised input tax credit as provided
under sub-section (3).
(2) “relevant date” means—
(a) in the case of goods exported out
of India where a refund of tax paid is
available in respect of goods themselves
or, as the case may be, the inputs or
input services used in such goods,—
(i) if the goods are exported by sea
or air, the date on which the ship or
the aircraft in which such goods are
loaded, leaves India; or
(ii) if the goods are exported by
land, the date on which such goods
pass the frontier; or
(iii) if the goods are exported by
post, the date of despatch of goods by
the Post Office concerned to a place
outside India;
(b) in the case of supply of goods
regarded as deemed exports where a
refund of tax paid is available in respect
of the goods, the date on which the
return relating to such deemed exports
is furnished;
(c) in the case of services exported
out of India where a refund of tax paid
is available in respect of services
themselves or, as the case may be, the
inputs or input services used in such
services, the date of—
(i) receipt of payment in convertible
foreign exchange, where the supply
of services had been completed prior
to the receipt of such payment; or
(ii) issue of invoice, where payment
for the services had been received in
advance prior to the date of issue of
the invoice;
(d) in case where the tax becomes
refundable as a consequence of
judgment, decree, order or direction of
the Appellate Authority, Appellate
Tribunal or any court, the date of
communication of such judgment,
decree, order or direction;
(e) in the case of refund of unutilised
input tax credit under sub-section (3),
the end of the financial year in which
such claim for refund arises;
(f) in the case where tax is paid
provisionally under this Act or the rules
made thereunder, the date of adjustment
of tax after the final assessment thereof;
(g) in the case of a person, other than
the supplier, the date of receipt of goods
or services or both by such person; and
(h) in any other case, the date of
payment of tax.
55. Refund in certain cases.— The
Government
may,
on
the
recommendations of the Council, by
notification, specify any specialised
agency of the United Nations
Organisation or any Multilateral
Financial
Institution
and
Organisation notified under the
United Nations (Privileges and
Immunities) Act, 1947, Consulate or
Embassy of foreign countries and
any other person or class of persons
as may be specified in this behalf,
who
shall,
subject
to
such
conditions and restrictions as may
be prescribed, be entitled to claim
a refund of taxes paid on the notified
supplies of goods or services or
both received by them.
56. Interest on delayed refunds.— If any
tax ordered to be refunded under sub-section
(5) of section 54 to any applicant is not
refunded within sixty days from the date of
46 of 1947.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
729
receipt of application under sub-section (1)
of that section, interest at such rate not
exceeding six per cent. as may be specified
in the notification issued by the Government
on the recommendations of the Council shall
be payable in respect of such refund from
the date immediately after the expiry of sixty
days from the date of receipt of application
under the said sub-section till the date of
refund of such tax:
Provided that where any claim of refund
arises from an order passed by an
adjudicating authority or Appellate Authority
or Appellate Tribunal or court which has
attained finality and the same is not refunded
within sixty days from the date of receipt of
application filed consequent to such order,
interest at such rate not exceeding nine per
cent. as may be notified by the Government
on the recommendations of the Council shall
be payable in respect of such refund from
the date immediately after the expiry of sixty
days from the date of receipt of application
till the date of refund.
Explanation.— For the purposes of this
section, where any order of refund is made
by an Appellate Authority, Appellate Tribunal
or any court against an order of the proper
officer under sub-section (5) of section 54,
the order passed by the Appellate Authority,
Appellate Tribunal or by the court shall be
deemed to be an order passed under the said
sub-section (5).
57. Consumer Welfare Fund.— The
Government shall constitute a Fund, to be
called the Consumer Welfare Fund and there
shall be credited to the Fund,—
(a) the amount referred to in sub-section
(5) of section 54;
(b) any income from investment of the
amount credited to the Fund; and
(c) such other monies received by it,
in such manner as may be prescribed.
58. Utilisation of Fund.— (1) All sums
credited to the Fund shall be utilised by the
Government for the welfare of the consumers
in such manner as may be prescribed.
(2) The Government or the authority
specified by it shall maintain proper and
separate account and other relevant records
in relation to the Fund and prepare an annual
statement of accounts in such form as may
be prescribed in consultation with the
Comptroller and Auditor-General of India.
CHAPTER XII
Assessment
59. Self-assessment.— Every registered
person shall self-assess the taxes payable
under this Act and furnish a return for each
tax period as specified under section 39.
60. Provisional assessment.— (1) Subject
to the provisions of sub-section (2), where
the taxable person is unable to determine
the value of goods or services or both or
determine the rate of tax applicable thereto,
he may request the proper officer in writing
giving reasons for payment of tax on a
provisional basis and the proper officer shall
pass an order, within a period not later than
ninety days from the date of receipt of such
request, allowing payment of tax on
provisional basis at such rate or on such
value as may be specified by him.
(2) The payment of tax on provisional basis
may be allowed, if the taxable person
executes a bond in such form as may be
prescribed, and with such surety or security
as the proper officer may deem fit, binding
the taxable person for payment of the
difference between the amount of tax as may
be finally assessed and the amount of tax
provisionally assessed.
(3) The proper officer shall, within a period
not exceeding six months from the date of
the communication of the order issued under
sub-section (1), pass the final assessment
order after taking into account such
information as may be required for finalizing
the assessment:
Provided that the period specified in this
sub-section may, on sufficient cause being
shown and for reasons to be recorded
in writing, be extended by the Joint
Commissioner or Additional Commissioner for
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
730
a further period not exceeding six months
and by the Commissioner for such further
period not exceeding four years.
(4) The registered person shall be liable to
pay interest on any tax, payable on the
supply of goods or services or both under
provisional assessment but not paid on the
due date specified under sub-section (7) of
section 39 or the rules made thereunder, at
the rate specified under sub-section (1) of
section 50, from the first day after the due
date of payment of tax in respect of the said
supply of goods or services or both till the
date of actual payment, whether such amount
is paid before or after the issuance of order
for final assessment.
(5) Where the registered person is entitled
to a refund consequent to the order of final
assessment under sub-section (3), subject to
the provisions of sub-section (8) of section
54, interest shall be paid on such refund as
provided in section 56.
61. Scrutiny of returns.— (1) The proper
officer may scrutinize the return and related
particulars furnished by the registered person
to verify the correctness of the return and
inform him of the discrepancies noticed, if
any, in such manner as may be prescribed
and seek his explanation thereto.
(2) In case the explanation is found
acceptable, the registered person shall be
informed accordingly and no further action
shall be taken in this regard.
(3) In case no satisfactory explanation is
furnished within a period of thirty days of
being informed by the proper officer or such
further period as may be permitted by him
or where the registered person, after
accepting the discrepancies, fails to take the
corrective measure in his return for the
month in which the discrepancy is accepted,
the proper officer may initiate appropriate
action including those under section 65 or
section 66 or section 67, or proceed to
determine the tax and other dues under
section 73 or section 74.
62. Assessment of non-filers of returns.—
(1) Notwithstanding anything to the contrary
contained in section 73 or section 74, where
a registered person fails to furnish the return
under section 39 or section 45, even after
the service of a notice under section 46, the
proper officer may proceed to assess the tax
liability of the said person to the best of his
judgement taking into account all the
relevant material which is available or which
he has gathered and issue an assessment
order within a period of five years from the
date specified under section 44 for furnishing
of the annual return for the financial year to
which the tax not paid relates.
(2) Where the registered person furnishes
a valid return within thirty days of the service
of the assessment order under sub-section
(1), the said assessment order shall be
deemed to have been withdrawn but the
liability for payment of interest under sub-
-section (1) of section 50 or for payment of
late fee under section 47 shall continue.
63. Assessment of unregistered persons.—
Notwithstanding anything to the contrary
contained in section 73 or section 74, where
a taxable person fails to obtain registration
even though liable to do so or whose
registration has been cancelled under sub-
-section (2) of section 29 but who was liable
to pay tax, the proper officer may proceed to
assess the tax liability of such taxable person
to the best of his judgment for the relevant
tax periods and issue an assessment order
within a period of five years from the date
specified under section 44 for furnishing of
the annual return for the financial year to
which the tax not paid relates:
Provided that no such assessment order
shall be passed without giving the person
an opportunity of being heard.
64. Summary assessment in certain special
cases.— (1) The proper officer may, on any
evidence showing a tax liability of a person
coming to his notice, with the previous
permission of Additional Commissioner or
Joint Commissioner, proceed to assess the
tax liability of such person to protect the
interest of revenue and issue an assessment
order, if he has sufficient grounds to believe
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
731
that any delay in doing so may adversely
affect the interest of revenue:
Provided that where the taxable person to
whom
the
liability
pertains
is
not
ascertainable and such liability pertains to
supply of goods, the person in charge of such
goods shall be deemed to be the taxable
person liable to be assessed and liable to
pay tax and any other amount due under
this section.
(2) On an application made by the taxable
person within thirty days from the date of
receipt of order passed under sub-section (1)
or on his own motion, if the Additional
Commissioner or Joint Commissioner
considers that such order is erroneous, he
may withdraw such order and follow the
procedure laid down in section 73 or section
74.
CHAPTER XIII
Audit
65. Audit by tax authorities.— (1) The
Commissioner or any officer authorised by
him, by way of a general or a specific order,
may undertake audit of any registered person
for such period, at such frequency and in
such manner as may be prescribed.
(2) The officers referred to in sub-section
(1) may conduct audit at the place of business
of the registered person or in their office.
(3) The registered person shall be informed
by way of a notice not less than fifteen
working days prior to the conduct of audit in
such manner as may be prescribed.
(4) The audit under sub-section (1) shall
be completed within a period of three months
from the date of commencement of the audit:
Provided that where the Commissioner is
satisfied that audit in respect of such
registered person cannot be completed
within three months, he may, for the reasons
to be recorded in writing, extend the period
by a further period not exceeding six months.
Explanation.— For the purposes of this sub-
-section, the expression “commencement of
audit” shall mean the date on which the
records and other documents, called for by
the tax authorities, are made available by the
registered person or the actual institution of
audit at the place of business, whichever is
later.
(5) During the course of audit, the
authorised officer may require the registered
person,—
(i) to afford him the necessary facility to
verify the books of account or other
documents as he may require;
(ii) to furnish such information as he may
require and render assistance for timely
completion of the audit.
(6) On conclusion of audit, the proper
officer shall, within thirty days, inform the
registered person, whose records are
audited, about the findings, his rights and
obligations and the reasons for such findings.
(7) Where the audit conducted under sub-
section (1) results in detection of tax not paid
or short paid or erroneously refunded, or
input tax credit wrongly availed or utilised,
the proper officer may initiate action under
section 73 or section 74.
66. Special audit.— (1) If at any stage of
scrutiny, inquiry, investigation or any other
proceedings before him, any officer not below
the rank of Assistant Commissioner, having
regard to the nature and complexity of the
case and the interest of revenue, is of the
opinion that the value has not been correctly
declared or the credit availed is not within
the normal limits, he may, with the prior
approval of the Commissioner, direct such
registered person by a communication in
writing to get his records including books of
account examined and audited by a
chartered accountant or a cost accountant
as may be nominated by the Commissioner.
(2) The chartered accountant or cost
accountant so nominated shall, within the
period of ninety days, submit a report of such
audit duly signed and certified by him to the
said Assistant Commissioner mentioning
therein such other particulars as may be
specified:
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
732
Provided that the Assistant Commissioner
may, on an application made to him in this
behalf by the registered person or the
chartered accountant or cost accountant or
for any material and sufficient reason, extend
the said period by a further period of ninety
days.
(3) The provisions of sub-section (1) shall
have effect notwithstanding that the
accounts of the registered person have been
audited under any other provisions of this
Act or any other law for the time being in
force.
(4) The registered person shall be given
an opportunity of being heard in respect of
any material gathered on the basis of special
audit under sub-section (1) which is proposed
to be used in any proceedings against him
under this Act or the rules made thereunder.
(5) The expenses of the examination and
audit of records under sub-section (1),
including the remuneration of such chartered
accountant or cost accountant, shall be
determined and paid by the Commissioner
and such determination shall be final.
(6) Where the special audit conducted
under sub-section (1) results in detection of
tax not paid or short paid or erroneously
refunded, or input tax credit wrongly availed
or utilised, the proper officer may initiate
action under section 73 or section 74.
CHAPTER XIV
Inspection, Search, Seizure and Arrest
67. Power of inspection, search and
seizure.— (1) Where the proper officer, not
below the rank of Joint Commissioner, has
reasons to believe that—
(a) a taxable person has suppressed any
transaction relating to supply of goods or
services or both or the stock of goods in
hand, or has claimed input tax credit in
excess of his entitlement under this Act or
has indulged in contravention of any of
the provisions of this Act or the rules
made thereunder to evade tax under this
Act; or
(b) any person engaged in the business
of transporting goods or an owner or
operator of a warehouse or a godown or
any other place is keeping goods which
have escaped payment of tax or has kept
his accounts or goods in such a manner
as is likely to cause evasion of tax payable
under this Act,
he may authorised in writing any other officer
of central tax to inspect any places of
business of the taxable person or the persons
engaged in the business of transporting
goods or the owner or the operator of
warehouse or godown or any other place.
(2) Where the proper officer, not below the
rank of Joint Commissioner, either pursuant
to an inspection carried out under sub-
section (1) or otherwise, has reasons to
believe that any goods liable to confiscation
or any documents or books or things, which
in his opinion shall be useful for or relevant
to any proceedings under this Act, are
secreted in any place, he may authorise in
writing any other officer of central tax to
search and seize or may himself search and
seize such goods, documents or books or
things:
Provided that where it is not practicable
to seize any such goods, the proper officer,
or any officer authorised by him, may serve
on the owner or the custodian of the goods
an order that he shall not remove, part with,
or otherwise deal with the goods except
with the previous permission of such officer:
Provided further that the documents or
books or things so seized shall be retained
by such officer only for so long as may be
necessary for their examination and for any
inquiry or proceedings under this Act.
(3) The documents, books or things
referred to in sub-section (2) or any other
documents, books or things produced by a
taxable person or any other person, which
have not been relied upon for the issue of
notice under this Act or the rules made
thereunder, shall be returned to such person
within a period not exceeding thirty days of
the issue of the said notice.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
733
(4) The officer authorised under sub-section
(2) shall have the power to seal or break open
the door of any premises or to break open
any almirah, electronic devices, box,
receptacle in which any goods, accounts,
registers or documents of the person are
suspected to be concealed, where access to
such premises, almirah, devices, box or
receptacle is denied.
(5) The person from whose custody any
documents are seized under sub-section (2)
shall be entitled to make copies thereof or
take extracts therefrom in the presence of an
authorised officer at such place and time as
such officer may indicate in this behalf except
where making such copies or taking such
extracts may, in the opinion of the proper
officer, prejudicially affect the investigation.
(6) The goods so seized under sub-section
(2) shall be released, on a provisional basis,
upon execution of a bond and furnishing of
a security, in such manner and of such
quantum, respectively, as may be prescribed
or on payment of applicable tax, interest and
penalty payable, as the case may be.
(7) Where any goods are seized under sub-
section (2) and no notice in respect thereof
is given within six months of the seizure of
the goods, the goods shall be returned to the
person from whose possession they were
seized:
Provided that the period of six months may,
on sufficient cause being shown, be extended
by the proper officer for a further period not
exceeding six months.
(8) The Government may, having regard
to the perishable or hazardous nature of any
goods, depreciation in the value of the goods
with the passage of time, constraints of
storage space for the goods or any other
relevant considerations, by notification,
specify the goods or class of goods which
shall, as soon as may be after its seizure
under sub-section (2), be disposed of by the
proper officer in such manner as may be
prescribed.
(9) Where any goods, being goods
specified under sub-section (8), have been
seized by a proper officer, or any officer
authorised by him under sub-section (2), he
shall prepare an inventory of such goods in
such manner as may be prescribed.
(10) The provisions of the Code of
Criminal Procedure, 1973, relating
to search and seizure, shall, so far
as may be, apply to search and
seizure under this section subject
to the modification that sub-section
(5) of section 165 of the said Code
shall have effect as if for the word
“Magistrate”, wherever it occurs,
the word “Commissioner” were
substituted.
(11) Where the proper officer has reasons
to believe that any person has evaded or is
attempting to evade the payment of any tax,
he may, for reasons to be recorded in writing,
seize the accounts, registers or documents
of such person produced before him and shall
grant a receipt for the same, and shall retain
the same for so long as may be necessary in
connection with any proceedings under this
Act or the rules made thereunder for
prosecution.
(12) The Commissioner or an officer
authorised by him may cause purchase of
any goods or services or both by any person
authorised by him from the business
premises of any taxable person, to check the
issue of tax invoices or bills of supply by such
taxable person, and on return of goods so
purchased by such officer, such taxable
person or any person in charge of the
business premises shall refund the amount
so paid towards the goods after cancelling
any tax invoice or bill of supply issued earlier.
68. Inspection of goods in movement.— (1)
The Government may require the person in
charge of a conveyance carrying any
consignment of goods of value exceeding
such amount as may be specified to carry
with him such documents and such devices
as may be prescribed.
(2) The details of documents required to
be carried under sub-section (1) shall be
validated in such manner as may be
prescribed.
2 of 1974.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
734
(3) Where any conveyance referred to in
sub-section (1) is intercepted by the proper
officer at any place, he may require the
person in charge of the said conveyance to
produce the documents prescribed under the
said sub-section and devices for verification,
and the said person shall be liable to produce
the documents and devices and also allow
the inspection of goods.
69. Power to arrest.— (1) Where the
Commissioner has reasons to believe that a
person has committed any offence specified
in clause (a) or clause (b) or clause (c) or
clause (d) of sub-section (1) of section 132
which is punishable under clause (i) or (ii) of
sub-section (1), or sub-section (2) of the said
section, he may, by order, authorise any
officer of central tax to arrest such person.
(2) Where a person is arrested under sub-
-section (1) for an offence specified under
sub-section (5) of section 132, the officer
authorised to arrest the person shall inform
such person of the grounds of arrest and
produce him before a Magistrate within
twenty-four hours.
(3) Subject to the provisions of the
Code of Criminal Procedure, 1973,—
(a) where a person is arrested under
sub-section (1) for any offence specified
under sub-section (4) of section 132, he
shall be admitted to bail or in default of
bail, forwarded to the custody of the
Magistrate;
(b) in the case of a non-cognizable and
bailable offence, the Deputy Commissioner
or the Assistant Commissioner shall, for the
purpose of releasing an arrested person
on bail or otherwise, have the same
powers and be subject to the same
provisions as an officer-in-charge of a
police station.
70. Power to summon persons to
give
evidence
and
produce
documents.— (1) The proper officer
under this Act shall have power to
summon
any
person
whose
attendance he considers necessary
either to give evidence or to
produce a document or any other
thing in any inquiry in the same
manner, as provided in the case of
a civil court under the provisions of
the Code of Civil Procedure, 1908.
(2) Every such inquiry referred
to in sub-section (1) shall be
deemed
to
be
a
“judicial
proceedings” within the meaning of
section 193 and section 228 of the
Indian Penal Code.
71. Access to business premises.— (1) Any
officer under this Act, authorised by the
proper officer not below the rank of Joint
Commissioner, shall have access to any place
of business of a registered person to inspect
books of account, documents, computers,
computer programs, computer software
whether installed in a computer or otherwise
and such other things as he may require and
which may be available at such place, for
the purposes of carrying out any audit,
scrutiny, verification and checks as may be
necessary to safeguard the interest of
revenue.
(2) Every person in charge of place
referred to in sub-section (1) shall, on
demand, make available to the officer
authorised under sub-section (1) or the audit
party deputed by the proper officer or a cost
accountant
or
chartered
accountant
nominated under section 66—
(i) such records as prepared or
maintained by the registered person and
declared to the proper officer in such
manner as may be prescribed;
(ii) trial balance or its equivalent;
(iii) statements of annual financial
accounts, duly audited, wherever required;
(iv) cost audit report, if any,
under
section
148
of
the
Companies Act, 2013.
(v) the income-tax audit report,
if any, under section 44AB of the
Income-tax Act, 1961; and
2 of 1974.
5 of 1908.
45 of 1860.
18 of 2013.
42 of 1961.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
735
(vi) any other relevant record,
for the scrutiny by the officer or audit party
or the chartered accountant or cost
accountant within a period not exceeding
fifteen working days from the day when such
demand is made, or such further period as
may be allowed by the said officer or the
audit party or the chartered accountant or
cost accountant.
72. Officers to assist proper officers.— (1)
All officers of Police, Railways, Customs, and
those officers engaged in the collection of
land revenue, including village officers,
officers of State tax and officers of Union
territory tax shall assist the proper officers in
the implementation of this Act.
(2) The Government may, by notification,
empower and require any other class of
officers to assist the proper officers in the
implementation of this Act when called upon
to do so by the Commissioner.
CHAPTER XV
Demands and Recovery
73. Determination of tax not paid or short
paid or erroneously refunded or Input tax
credit wrongly availed or utilised for
any reason other than fraud or any wilful-
-misstatement or suppression of facts.— (1)
Where it appears to the proper officer that
any tax has not been paid or short paid or
erroneously refunded, or where input tax
credit has been wrongly availed or utilised
for any reason, other than the reason of fraud
or any wilful-misstatement or suppression of
facts to evade tax, he shall serve notice on
the person chargeable with tax which has
not been so paid or which has been so short
paid or to whom the refund has erroneously
been made, or who has wrongly availed or
utilised input tax credit, requiring him to show
cause as to why he should not pay the
amount specified in the notice along with
interest payable thereon under section 50 and
a penalty leviable under the provisions of this
Act or the rules made thereunder.
(2) The proper officer shall issue the notice
under sub-section (1) at least three months
prior to the time limit specified in sub-section
(10) for issuance of order.
(3) Where a notice has been issued for any
period under sub-section (1), the proper
officer may serve a statement, containing the
details of tax not paid or short paid or
erroneously refunded or input tax credit
wrongly availed or utilised for such periods
other than those covered under sub-section
(1), on the person chargeable with tax.
(4) The service of such statement shall be
deemed to be service of notice on such
person under sub-section (1), subject to the
condition that the grounds relied upon for
such tax periods other than those covered
under sub-section (1) are the same as are
mentioned in the earlier notice.
(5) The person chargeable with tax may,
before service of notice under sub-section
(1) or, as the case may be, the statement
under sub-section (3), pay the amount of tax
along with interest payable thereon under
section 50 on the basis of his own
ascertainment of such tax or the tax as
ascertained by the proper officer and inform
the proper officer in writing of such payment.
(6) The proper officer, on receipt of such
information, shall not serve any notice under
sub-section (1) or, as the case may be, the
statement under sub-section (3), in respect
of the tax so paid or any penalty payable
under the provisions of this Act or the rules
made thereunder.
(7) Where the proper officer is of the
opinion that the amount paid under sub-
section (5) falls short of the amount actually
payable, he shall proceed to issue the notice
as provided for in sub-section (1) in respect
of such amount which falls short of the
amount actually payable.
(8) Where any person chargeable with tax
under sub-section (1) or sub-section (3) pays
the said tax along with interest payable under
section 50 within thirty days of issue of show
cause notice, no penalty shall be payable and
all proceedings in respect of the said notice
shall be deemed to be concluded.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
736
(9) The proper officer shall, after
considering the representation, if any, made
by person chargeable with tax, determine
the amount of tax, interest and a penalty
equivalent to ten per cent. of tax or ten
thousand rupees, whichever is higher, due
from such person and issue an order.
(10) The proper officer shall issue the order
under sub-section (9) within three years from
the due date for furnishing of annual return
for the financial year to which the tax
not paid or short paid or input tax credit
wrongly availed or utilised relates to or
within three years from the date of erroneous
refund.
(11) Notwithstanding anything contained
in sub-section (6) or sub-section (8), penalty
under sub-section (9) shall be payable where
any amount of self-assessed tax or any
amount collected as tax has not been paid
within a period of thirty days from the due
date of payment of such tax.
74. Determination of tax not paid or short
paid or erroneously refunded or input tax
credit wrongly availed or utilised by reason
of fraud or any wilful-misstatement or
suppression of facts.— (1) Where it appears
to the proper officer that any tax has not been
paid or short paid or erroneously refunded
or where input tax credit has been wrongly
availed or utilised by reason of fraud, or any
wilful-misstatement or suppression of facts
to evade tax, he shall serve notice on the
person chargeable with tax which has not
been so paid or which has been so short
paid or to whom the refund has erroneously
been made, or who has wrongly availed or
utilised input tax credit, requiring him to show
cause as to why he should not pay the
amount specified in the notice along with
interest payable thereon under section 50 and
a penalty equivalent to the tax specified in
the notice.
(2) The proper officer shall issue the notice
under sub-section (1) at least six months prior
to the time limit specified in sub-section (10)
for issuance of order.
(3) Where a notice has been issued for any
period under sub-section (1), the proper
officer may serve a statement, containing the
details of tax not paid or short paid or
erroneously refunded or input tax credit
wrongly availed or utilised for such periods
other than those covered under sub-section
(1), on the person chargeable with tax.
(4) The service of statement under sub-
-section (3) shall be deemed to be service of
notice under sub-section (1) of section 73,
subject to the condition that the grounds
relied upon in the said statement, except the
ground of fraud, or any wilful-misstatement
or suppression of facts to evade tax, for
periods other than those covered under sub-
section (1) are the same as are mentioned in
the earlier notice.
(5) The person chargeable with tax may,
before service of notice under sub-section
(1), pay the amount of tax along with interest
payable under section 50 and a penalty
equivalent to fifteen per cent. of such tax on
the basis of his own ascertainment of such
tax or the tax as ascertained by the proper
officer and inform the proper officer in writing
of such payment.
(6) The proper officer, on receipt of such
information, shall not serve any notice under
sub-section (1), in respect of the tax so paid
or any penalty payable under the provisions
of this Act or the rules made thereunder.
(7) Where the proper officer is of the
opinion that the amount paid under sub-
section (5) falls short of the amount actually
payable, he shall proceed to issue the notice
as provided for in sub-section (1) in respect
of such amount which falls short of the
amount actually payable.
(8) Where any person chargeable with tax
under sub-section (1) pays the said tax along
with interest payable under section 50 and a
penalty equivalent to twenty-five per cent.
of such tax within thirty days of issue of
the notice, all proceedings in respect of the
said notice shall be deemed to be concluded.
(9) The proper officer shall, after
considering the representation, if any, made
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
737
by the person chargeable with tax, determine
the amount of tax, interest and penalty due
from such person and issue an order.
(10) The proper officer shall issue the order
under sub-section (9) within a period of five
years from the due date for furnishing of
annual return for the financial year to which
the tax not paid or short paid or input tax
credit wrongly availed or utilised relates to
or within five years from the date of
erroneous refund.
(11) Where any person served with an
order issued under sub-section (9) pays the
tax along with interest payable thereon under
section 50 and a penalty equivalent to fifty
per cent. of such tax within thirty days of
communication of the order, all proceedings
in respect of the said notice shall be deemed
to be concluded.
Explanation 1.— For the purposes of
section 73 and this section,—
(i) the expression “all proceedings in
respect of the said notice” shall not include
proceedings under section 132;
(ii) where the notice under the same
proceedings is issued to the main person
liable to pay tax and some other persons,
and such proceedings against the main
person have been concluded under section
73 or section 74, the proceedings against
all the persons liable to pay penalty under
sections 122, 125, 129 and 130 are deemed
to be concluded.
Explanation 2.— For the purposes of this
Act, the expression “suppression” shall
mean
non-declaration
off
acts
or
information which a taxable person is
required to declare in the return,
statement, report or any other document
furnished under this Act or the rules made
thereunder, or failure to furnish any
information on being asked for, in writing,
by the proper officer.
75. General provisions relating to
determination of tax.— (1) Where the service
of notice or issuance of order is stayed by an
order of a court or Appellate Tribunal, the
period of such stay shall be excluded in
computing the period specified in sub-
-sections (2) and (10) of section 73 or
sub-sections (2) and (10) of section 74, as the
case may be.
(2) Where any Appellate Authority or
Appellate Tribunal or court concludes that
the notice issued under sub-section (1) of
section 74 is not sustainable for the reason
that the charges of fraud or any wilful-
misstatement or suppression of facts to evade
tax has not been established against the
person to whom the notice was issued, the
proper officer shall determine the tax payable
by such person, deeming as if the notice were
issued under sub-section (1) of section 73.
(3) Where any order is required to be
issued in pursuance of the direction of the
Appellate Authority or Appellate Tribunal or
a court, such order shall be issued within
two years from the date of communication of
the said direction.
(4) An opportunity of hearing shall be
granted where a request is received in
writing from the person chargeable with tax
or penalty, or where any adverse decision is
contemplated against such person.
(5) The proper officer shall, if sufficient
cause is shown by the person chargeable
with tax, grant time to the said person and
adjourn the hearing for reasons to be
recorded in writing:
Provided that no such adjournment shall
be granted for more than three times to a
person during the proceedings.
(6) The proper officer, in his order, shall
set out the relevant facts and the basis of his
decision.
(7) The amount of tax, interest and penalty
demanded in the order shall not be in excess
of the amount specified in the notice and no
demand shall be confirmed on the grounds
other than the grounds specified in the
notice.
(8) Where the Appellate Authority or
Appellate Tribunal or court modifies the
amount of tax determined by the proper
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
738
officer, the amount of interest and penalty
shall stand modified accordingly, taking into
account the amount of tax so modified.
(9) The interest on the tax short paid or
not paid shall be payable whether or not
specified in the order determining the tax
liability.
(10) The adjudication proceedings shall be
deemed to be concluded, if the order is not
issued within three years as provided for in
sub-section (10) of section 73 or within five
years as provided for in sub-section (10) of
section 74.
(11) An issue on which the Appellate
Authority or the Appellate Tribunal or the
High Court has given its decision which is
prejudicial to the interest of revenue in some
other proceedings and an appeal to the
Appellate Tribunal or the High Court or the
Supreme Court against such decision of the
Appellate Authority or the Appellate Tribunal
or the High Court is pending, the period
spent between the date of the decision of
the Appellate Authority and that of the
Appellate Tribunal or the date of decision of
the Appellate Tribunal and that of the High
Court or the date of the decision of the High
Court and that of the Supreme Court shall
be excluded in computing the period referred
to in sub-section (10) of section 73 or sub-
section (10) of section 74 where proceedings
are initiated by way of issue of a show cause
notice under the said sections.
(12) Notwithstanding anything contained
in section 73 or section 74, where any amount
of self-assessed tax in accordance with a
return furnished under section 39 remains
unpaid, either wholly or partly, or any
amount of interest payable on such tax
remains unpaid, the same shall be recovered
under the provisions of section 79.
(13) Where any penalty is imposed under
section 73 or section 74, no penalty for the
same act or omission shall be imposed on
the same person under any other provision
of this Act.
76. Tax collected but not paid to
Government.— (1) Notwithstanding anything
to the contrary contained in any order or
direction of any Appellate Authority or
Appellate Tribunal or court or in any other
provisions of this Act or the rules made
thereunder or any other law for the time
being in force, every person who has
collected from any other person any amount
as representing the tax under this Act, and
has not paid the said amount to the
Government, shall forthwith pay the said
amount to the Government, irrespective of
whether the supplies in respect of which
such amount was collected are taxable or
not.
(2) Where any amount is required to be
paid to the Government under sub-section
(1), and which has not been so paid, the
proper officer may serve on the person liable
to pay such amount a notice requiring him
to show cause as to why the said amount as
specified in the notice, should not be paid by
him to the Government and why a penalty
equivalent to the amount specified in the
notice should not be imposed on him under
the provisions of this Act.
(3) The proper officer shall, after
considering the representation, if any, made
by the person on whom the notice is served
under sub-section (2), determine the amount
due from such person and thereupon such
person shall pay the amount so determined.
(4) The person referred to in sub-section
(1) shall in addition to paying the amount
referred to in sub-section (1) or sub-section
(3) also be liable to pay interest thereon at
the rate specified under section 50 from the
date such amount was collected by him to
the date such amount is paid by him to the
Government.
(5) An opportunity of hearing shall be
granted where a request is received in
writing from the person to whom the notice
was issued to show cause.
(6) The proper officer shall issue an order
within one year from the date of issue of the
notice.
(7) Where the issuance of order is stayed
by an order of the court or Appellate
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
739
Tribunal, the period of such stay shall be
excluded in computing the period of one year.
(8) The proper officer, in his order, shall
set out the relevant facts and the basis of his
decision.
(9) The amount paid to the Government
under sub-section (1) or sub-section (3) shall
be adjusted against the tax payable, if any,
by the person in relation to the supplies
referred to in sub-section (1).
(10) Where any surplus is left after the
adjustment under sub-section (9), the amount
of such surplus shall either be credited to
the Fund or refunded to the person who has
borne the incidence of such amount.
(11) The person who has borne the
incidence of the amount, may apply for the
refund of the same in accordance with the
provisions of section 54.
77. Tax wrongfully collected and paid to
Central Government or State Government.—
(1) A registered person who has paid the
Central tax and State tax or, as the case may
be, the Central tax and the Union territory
tax on a transaction considered by him to be
an intra-State supply, but which is
subsequently held to be an inter-State supply,
shall be refunded the amount of taxes so paid
in such manner and subject to such
conditions as may be prescribed.
(2) A registered person who has paid
integrated tax on a transaction considered
by him to be an inter-State supply, but which
is subsequently held to be an intra-State
supply, shall not be required to pay any
interest on the amount of central tax and
State tax or, as the case may be, the Central
tax and the Union territory tax payable.
78. Initiation of recovery proceedings.—
Any amount payable by a taxable person in
pursuance of an order passed under this Act
shall be paid by such person within a period
of three months from the date of service
of such order failing which recovery
proceedings shall be initiated:
Provided that where the proper officer
considers it expedient in the interest of
revenue, he may, for reasons to be recorded
in writing, require the said taxable person to
make such payment within such period less
than a period of three months as may be
specified by him.
79. Recovery of tax.— (1) Where any
amount payable by a person to the
Government under any of the provisions of
this Act or the rules made thereunder is not
paid, the proper officer shall proceed to
recover the amount by one or more of the
following modes, namely:—
(a) the proper officer may deduct or may
require any other specified officer to
deduct the amount so payable from any
money owing to such person which may
be under the control of the proper officer
or such other specified officer;
(b) the proper officer may recover or
may require any other specified officer to
recover the amount so payable by
detaining and selling any goods belonging
to such person which are under the
control of the proper officer or such other
specified officer;
(c) (i) the proper officer may, by a notice
in writing, require any other person from
whom money is due or may become due
to such person or who holds or may
subsequently hold money for or on account
of such person, to pay to the Government
either forthwith upon the money becoming
due or being held, or within the time
specified in the notice not being before the
money becomes due or is held, so much of
the money as is sufficient to pay the
amount due from such person or the whole
of the money when it is equal to or less
than that amount;
(ii) every person to whom the notice is
issued under sub-clause (i) shall be bound
to comply with such notice, and in
particular, where any such notice is issued
to a post office, banking company or an
insurer, it shall not be necessary to
produce any pass book, deposit receipt,
policy or any other document for the
purpose of any entry, endorsement or the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
740
like being made before payment is made,
notwithstanding any rule, practice or
requirement to the contrary;
(iii) in case the person to whom a notice
under sub-clause (i) has been issued, fails
to make the payment in pursuance thereof
to the Government, he shall be deemed to
be a defaulter in respect of the amount
specified in the notice and all the
consequences of this Act or the rules made
thereunder shall follow;
(iv) the officer issuing a notice under sub-
clause (i) may, at any time, amend or revoke
such notice or extend the time for making
any payment in pursuance of the notice;
(v) any person making any payment in
compliance with a notice issued under
sub-clause (i) shall be deemed to have
made the payment under the authority of
the person in default and such payment
being credited to the Government shall be
deemed to constitute a good and sufficient
discharge of the liability of such person to
the person in default to the extent of the
amount specified in the receipt;
(vi) any person discharging any liability
to the person in default after service on
him of the notice issued under sub-clause
(i) shall be personally liable to the
Government to the extent of the liability
discharged or to the extent of the liability
of the person in default for tax, interest
and penalty, whichever is less;
(vii) where a person on whom a notice
is served under sub-clause (i) proves to
the satisfaction of the officer issuing the
notice that the money demanded or any
part thereof was not due to the person in
default or that he did not hold any money
for or on account of the person in default,
at the time the notice was served on him,
nor is the money demanded or any part
thereof, likely to become due to the said
person or be held for or on account of such
person, nothing contained in this section
shall be deemed to require the person on
whom the notice has been served to pay
to the Government any such money or part
thereof;
(d) the proper officer may, in accordance
with the rules to be made in this behalf,
distrain any movable or immovable
property belonging to or under the control
of such person, and detain the same until
the amount payable is paid; and in case,
any part of the said amount payable or of
the cost of the distress or keeping of the
property, remains unpaid for a period of
thirty days next after any such distress,
may cause the said property to be sold
and with the proceeds of such sale, may
satisfy the amount payable and the costs
including cost of sale remaining unpaid
and shall render the surplus amount, if any,
to such person;
(e) the proper officer may prepare a
certificate signed by him specifying the
amount due from such person and send it
to the Collector of the district in which
such person owns any property or resides
or carries on his business or to any officer
authorised by the Government and the said
Collector or the said officer, on receipt of
such certificate, shall proceed to recover
from such person the amount specified
thereunder as if it were an arrear of land
revenue;
(f) Notwithstanding anything
contained in the Code of Criminal
Procedure, 1973, the proper
officer may file an application to
the appropriate Magistrate and
such Magistrate shall proceed to
recover from such person the
amount specified thereunder as
if it were a fine imposed by him.
(2) Where the terms of any bond or other
instrument executed under this Act or any
rules or regulations made thereunder provide
that any amount due under such instrument
may be recovered in the manner laid down
in sub-section (1), the amount may, without
prejudice to any other mode of recovery, be
recovered in accordance with the provisions
of that sub-section.
(3) Where any amount of tax, interest or
penalty is payable by a person to the
2 of 1974.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
741
Government under any of the provisions of
this Act or the rules made thereunder and
which remains unpaid, the proper officer of
State tax or Union territory tax, during the
course of recovery of said tax arrears, may
recover the amount from the said person as
if it were an arrear of State tax or Union
territory tax and credit the amount so
recovered to the account of the Government.
(4) Where the amount recovered under
sub-section (3) is less than the amount due
to the Central Government and State
Government, the amount to be credited to
the account of the respective Governments
shall be in proportion to the amount due to
each such Government.
80. Payment of tax and other amount in
instalments.— On an application filed by a
taxable person, the Commissioner may, for
reasons to be recorded in writing, extend
the time for payment or allow payment of
any amount due under this Act, other than
the amount due as per the liability self-
assessed in any return, by such person in
monthly instalments not exceeding twenty
four, subject to payment of interest under
section 50 and subject to such conditions and
limitations as may be prescribed:
Provided that where there is default in
payment of any one instalment on its due
date, the whole outstanding balance payable
on such date shall become due and payable
forthwith and shall, without any further
notice being served on the person, be liable
for recovery.
81. Transfer of property to be void in certain
cases.— Where a person, after any amount
has become due from him, creates a charge
on or parts with the property belonging to
him or in his possession by way of sale,
mortgage, exchange, or any other mode of
transfer whatsoever of any of his properties
in favour of any other person with the
intention of defrauding the Government
revenue, such charge or transfer shall be
void as against any claim in respect of any
tax or any other sum payable by the said
person:
Provided that, such charge or transfer shall
not be void if it is made for adequate
consideration, in good faith and without
notice of the pendency of such proceedings
under this Act or without notice of such tax
or other sum payable by the said person, or
with the previous permission of the proper
officer.
82. Tax to be first charge on
property.—
Notwithstanding
anything to the contrary contained
in any law for the time being in
force, save as otherwise provided
in the Insolvency and Bankruptcy
Code, 2016, any amount payable by
a taxable person or any other
person on account of tax, interest
or penalty which he is liable to pay
to the Government shall be a first
charge on the property of such
taxable person or such person.
83. Provisional attachment to protect
revenue in certain cases.— (1) Where during
the pendency of any proceedings under
section 62 or section 63 or section 64 or
section 67 or section 73 or section 74, the
Commissioner is of the opinion that for the
purpose of protecting the interest of the
Government revenue, it is necessary so to
do, he may, by order in writing attach
provisionally any property, including bank
account, belonging to the taxable person in
such manner as may be prescribed.
(2) Every such provisional attachment
shall cease to have effect after the expiry of
a period of one year from the date of the
order made under sub-section (1).
84. Continuation and validation of certain
recovery proceedings.— Where any notice of
demand in respect of any tax, penalty,
interest or any other amount payable under
this Act, (hereafter in this section referred to
as “Government dues”), is served upon any
taxable person or any other person and any
appeal or revision application is filed or any
other proceedings is initiated in respect of
such Government dues, then—
31 of 2016.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
742
(a) where such Government dues are
enhanced in such appeal, revision or other
proceedings, the Commissioner shall serve
upon the taxable person or any other
person another notice of demand in respect
of the amount by which such Government
dues are enhanced and any recovery
proceedings
in
relation
to
such
Government dues as are covered by the
notice of demand served upon him before
the disposal of such appeal, revision or
other proceedings may, without the
service of any fresh notice of demand, be
continued from the stage at which such
proceedings stood immediately before
such disposal;
(b) where such Government dues are
reduced in such appeal, revision or in other
proceedings—
(i) it shall not be necessary for the
Commissioner to serve upon the taxable
person a fresh notice of demand;
(ii) the Commissioner shall give
intimation of such reduction to him and
to the appropriate authority with whom
recovery proceedings is pending;
(iii) any recovery proceedings initiated
on the basis of the demand served upon
him prior to the disposal of such appeal,
revision or other proceedings may be
continued in relation to the amount so
reduced from the stage at which such
proceedings stood immediately before
such disposal.
CHAPTER XVI
Liability to Pay in Certain Cases
85. Liability in case of transfer of
business.— (1) Where a taxable person, liable
to pay tax under this Act, transfers his
business in whole or in part, by sale, gift,
lease, leave and license, hire or in any other
manner whatsoever, the taxable person and
the person to whom the business is so
transferred shall, jointly and severally, be
liable wholly or to the extent of such transfer,
to pay the tax, interest or any penalty due
from the taxable person upto the time of such
transfer, whether such tax, interest or
penalty has been determined before such
transfer, but has remained unpaid or is
determined thereafter.
(2) Where the transferee of a business
referred to in sub-section (1) carries on such
business either in his own name or in some
other name, he shall be liable to pay tax on
the supply of goods or services or both
effected by him with effect from the date of
such transfer and shall, if he is a registered
person under this Act, apply within the
prescribed time for amendment of his
certificate of registration.
86. Liability of agent and principal.—
Where an agent supplies or receives any
taxable goods on behalf of his principal, such
agent and his principal shall, jointly and
severally, be liable to pay the tax payable on
such goods under this Act.
87. Liability in case of amalgamation or
merger of companies.— (1) When two or more
companies are amalgamated or merged in
pursuance of an order of court or of Tribunal
or otherwise and the order is to take effect
from a date earlier to the date of the order
and any two or more of such companies have
supplied or received any goods or services
or both to or from each other during the
period commencing on the date from which
the order takes effect till the date of the order,
then such transactions of supply and receipt
shall be included in the turnover of supply
or receipt of the respective companies and
they shall be liable to pay tax accordingly.
(2) Notwithstanding anything contained in
the said order, for the purposes of this Act,
the said two or more companies shall be
treated as distinct companies for the period
up to the date of the said order and the
registration certificates of the said companies
shall be cancelled with effect from the date
of the said order.
88. Liability in case of company in
liquidation.— (1) When any company is being
wound up whether under the orders of a
court or Tribunal or otherwise, every person
appointed as receiver of any assets of a
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
743
company (hereafter in this section referred
to as the “liquidator”), shall, within thirty
days after his appointment, give intimation
of his appointment to the Commissioner.
(2) The Commissioner shall, after making
such inquiry or calling for such information
as he may deem fit, notify the liquidator
within three months from the date on which
he receives intimation of the appointment of
the liquidator, the amount which in the
opinion of the Commissioner would be
sufficient to provide for any tax, interest or
penalty which is then, or is likely thereafter
to become, payable by the company.
(3) When any private company is wound
up and any tax, interest or penalty
determined under this Act on the company
for any period, whether before or in the
course of or after its liquidation, cannot be
recovered, then every person who was a
director of such company at any time during
the period for which the tax was due shall,
jointly and severally, be liable for the
payment of such tax, interest or penalty,
unless he proves to the satisfaction of the
Commissioner that such non-recovery
cannot be attributed to any gross neglect,
misfeasance or breach of duty on his part in
relation to the affairs of the company.
89. Liability of directors of private
company.— (1) Notwithstanding
anything
contained
in
the
Companies Act, 2013, where any
tax, interest or penalty due from a
private company in respect of any
supply of goods or services or both
for any period cannot be recovered,
then, every person who was a
director of the private company
during such period shall, jointly and
severally, be liable for the payment
of such tax, interest or penalty
unless he proves that the non-
recovery cannot be attributed to
any gross neglect, misfeasance
or breach of duty on his part in
relation to the affairs of the company.
(2) Where a private company is converted
into a public company and the tax, interest
or penalty in respect of any supply of goods
or services or both for any period during
which such company was a private company
cannot be recovered before such conversion,
then, nothing contained in sub-section (1)
shall apply to any person who was a director
of such private company in relation to any
tax, interest or penalty in respect of such
supply of goods or services or both of such
private company:
Provided that nothing contained in this sub-
section shall apply to any personal penalty
imposed on such director.
90. Liability of partners of firm to pay
tax.— Notwithstanding any contract to the
contrary and any other law for the time being
in force, where any firm is liable to pay any
tax, interest or penalty under this Act, the
firm and each of the partners of the firm shall,
jointly and severally, be liable for such
payment:
Provided that where any partner retires
from the firm, he or the firm, shall intimate
the date of retirement of the said partner to
the Commissioner by a notice in that behalf
in writing and such partner shall be liable to
pay tax, interest or penalty due up to the
date of his retirement whether determined
or not, on that date:
Provided further that if no such intimation
is given within one month from the date of
retirement, the liability of such partner under
the first proviso shall continue until the date
on which such intimation is received by the
Commissioner.
91. Liability of guardians, trustees, etc.—
Where the business in respect of which any
tax, interest or penalty is payable under this
Act is carried on by any guardian, trustee or
agent of a minor or other incapacitated
person on behalf of and for the benefit of
such minor or other incapacitated person,
the tax, interest or penalty shall be levied
upon and recoverable from such guardian,
trustee or agent in like manner and to the
same extent as it would be determined and
18 of 2013.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
744
recoverable from any such minor or other
incapacitated person, as if he were a major
or capacitated person and as if he were
conducting the business himself, and all the
provisions of this Act or the rules made
thereunder shall apply accordingly.
92. Liability of Court of Wards, etc.— Where
the estate or any portion of the estate of a
taxable person owning a business in respect
of which any tax, interest or penalty is
payable under this Act is under the control
of the Court of Wards, the Administrator
General, the Official Trustee or any receiver
or manager (including any person, whatever
be his designation, who in fact manages the
business) appointed by or under any order
of a court, the tax, interest or penalty shall
be levied upon and be recoverable from such
Court of Wards, Administrator General,
Official Trustee, receiver or manager in like
manner and to the same extent as it would
be determined and be recoverable from the
taxable person as if he were conducting the
business himself, and all the provisions of
this Act or the rules made thereunder shall
apply accordingly.
93. Special provisions regarding
liability to pay tax, interest or
penalty in certain cases.— (1) Save
as otherwise provided in the
Insolvency and Bankruptcy Code,
2016, where a person, liable to pay
tax, interest or penalty under this
Act, dies, then—
(a) if a business carried on by the person
is continued after his death by his legal
representative or any other person, such
legal representative or other person, shall
be liable to pay tax, interest or penalty due
from such person under this Act; and
(b) if the business carried on by the
person is discontinued, whether before or
after his death, his legal representative
shall be liable to pay, out of the estate of
the deceased, to the extent to which the
estate is capable of meeting the charge,
the tax, interest or penalty due from such
person under this Act,
whether such tax, interest or penalty has
been determined before his death but has
remained unpaid or is determined after his
death.
(2) Save as otherwise provided in
the Insolvency and Bankruptcy
Code, 2016, where a taxable
person, liable to pay tax, interest or
penalty under this Act, is a Hindu
Undivided Family or an association
of persons and the property of the
Hindu Undivided Family or the
association of persons is partitioned
amongst the various members or
groups of members, then, each
member or group of members shall,
jointly and severally, be liable to
pay the tax, interest or penalty due
from the taxable person under this
Act up to the time of the partition
whether such tax, penalty or
interest has been determined before
partition but has remained unpaid
or is determined after the partition.
(3) Save as otherwise provided in
the Insolvency and Bankruptcy
Code, 2016, where a taxable
person, liable to pay tax, interest or
penalty under this Act, is a firm, and
the firm is dissolved, then, every
person who was a partner shall,
jointly and severally, be liable to
pay the tax, interest or penalty due
from the firm under this Act up to
the time of dissolution whether such
tax, interest or penalty has been
determined before the dissolution,
but has remained unpaid or is
determined after dissolution.
(4) Save as otherwise provided in
the Insolvency and Bankruptcy
Code, 2016, where a taxable person
liable to pay tax, interest or penalty
under this Act,—
(a) is the guardian of a ward on whose
behalf the business is carried on by the
guardian; or
(b) is a trustee who carries on the
business under a trust for a beneficiary,
31 of 2016.
31 of 2016.
31 of 2016.
31 of 2016.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
745
then, if the guardianship or trust is
terminated, the ward or the beneficiary shall
be liable to pay the tax, interest or penalty
due from the taxable person upto the time of
the termination of the guardianship or trust,
whether such tax, interest or penalty has
been determined before the termination of
guardianship or trust but has remained
unpaid or is determined thereafter.
94. Liability other cases.— (1) Where a
taxable person is a firm or an association of
persons or a Hindu Undivided Family and
such firm, association or family has
discontinued business—
(a) the tax, interest or penalty payable
under this Act by such firm, association
or family up to the date of such
discontinuance may be determined as if
no such discontinuance had taken place;
and
(b) every person who, at the time of
such discontinuance, was a partner of
such firm, or a member of such association
or family, shall, notwithstanding such
discontinuance, jointly and severally, be
liable for the payment of tax and interest
determined and penalty imposed and
payable by such firm, association or family,
whether such tax and interest has been
determined or penalty imposed prior to or
after such discontinuance and subject as
aforesaid, the provisions of this Act shall,
so far as may be, apply as if every such
person or partner or member were himself
a taxable person.
(2) Where a change has occurred in the
constitution of a firm or an association of
persons, the partners of the firm or members
of association, as it existed before and as it
exists after the reconstitution, shall, without
prejudice to the provisions of section 90,
jointly and severally, be liable to pay tax,
interest or penalty due from such firm or
association for any period before its
reconstitution.
(3) The provisions of sub-section (1) shall,
so far as may be, apply where the taxable
person, being a firm or association of persons
is dissolved or where the taxable person,
being a Hindu Undivided Family, has effected
partition with respect to the business carried
on by it and accordingly references in that
sub-section to discontinuance shall be
construed as reference to dissolution or to
partition.
Explanation.— For the purposes of this
Chapter,—
(i)
a
“Limited
Liability
Partnership”
formed
and
registered under the provisions of
the Limited Liability Partnership
Act, 2008 shall also be considered
as a firm;
(ii) “court” means the District Court,
High Court or Supreme Court.
CHAPTER XVII
Advance Ruling
95. Definitions.— In this Chapter, unless
the context otherwise requires,—
(a) “advance ruling” means a decision
provided by the Authority or the Appellate
Authority to an applicant on matters or on
questions specified in sub-section (2) of
section 97 or sub-section (1) of section 100,
in relation to the supply of goods or
services or both being undertaken or
proposed to be undertaken by the
applicant;
(b) “Appellate Authority” means the
Appellate Authority for Advance Ruling
referred to in section 99;
(c) “applicant” means any person
registered or desirous of obtaining
registration under this Act;
(d) “application” means an application
made to the Authority under sub-section
(1) of section 97;
(e) “Authority” means the Authority for
Advance Ruling referred to in section 96.
96. Authority for advance ruling.— Subject
to the provisions of this Chapter, for the
purposes of this Act, the Authority for
advance ruling constituted under the
provisions of a State Goods and Services Tax
6 of 2009.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
746
Act or Union Territory Goods and Services
Tax Act shall be deemed to be the Authority
for advance ruling in respect of that State or
Union territory.
97. Application for advance ruling.— (1)
An applicant desirous of obtaining an
advance ruling under this Chapter may make
an application in such form and manner and
accompanied by such fee as may be
prescribed, stating the question on which the
advance ruling is sought.
(2) The question on which the advance
ruling is sought under this Act, shall be in
respect of,—
(a) classification of any goods or services
or both;
(b) applicability of a notification issued
under the provisions of this Act;
(c) determination of time and value of
supply of goods or services or both;
(d) admissibility of input tax credit of tax
paid or deemed to have been paid;
(e) determination of the liability to pay
tax on any goods or services or both;
(f) whether applicant is required to be
registered;
(g) whether any particular thing done
by the applicant with respect to any goods
or services or both amounts to or results
in a supply of goods or services or both,
within the meaning of that term.
98. Procedure on receipt of application.—
(1) On receipt of an application, the Authority
shall cause a copy thereof to be forwarded
to the concerned officer and, if necessary,
call upon him to furnish the relevant records:
Provided that where any records have been
called for by the Authority in any case, such
records shall, as soon as possible, be
returned to the said concerned officer.
(2) The Authority may, after examining the
application and the records called for and
after hearing the applicant or his authorised
representative and the concerned officer or
his authorised representative, by order, either
admit or reject the application:
Provided that the Authority shall not admit
the application where the question raised in
the application is already pending or decided
in any proceedings in the case of an applicant
under any of the provisions of this Act:
Provided further that no application shall
be rejected under this sub-section unless an
opportunity of hearing has been given to the
applicant:
Provided also that where the application
is rejected, the reasons for such rejection shall
be specified in the order.
(3) A copy of every order made under sub-
section (2) shall be sent to the applicant and
to the concerned officer.
(4) Where an application is admitted under
sub-section (2), the Authority shall, after
examining such further material as may be
placed before it by the applicant or obtained
by the Authority and after providing an
opportunity of being heard to the applicant
or his authorised representative as well as to
the concerned officer or his authorised
representative, pronounce its advance ruling
on the question specified in the application.
(5) Where the members of the Authority
differ on any question on which the advance
ruling is sought, they shall state the point or
points on which they differ and make a
reference to the Appellate Authority for
hearing and decision on such question.
(6) The Authority shall pronounce its
advance ruling in writing within ninety days
from the date of receipt of application.
(7) A copy of the advance ruling
pronounced by the Authority duly signed by
the members and certified in such manner
as may be prescribed shall be sent to the
applicant, the concerned officer and the
jurisdictional
officer
after
such
pronouncement.
99. Appellate Authority for Advance
Ruling.— Subject to the provisions of this
Chapter, for the purposes of this Act, the
Appellate Authority for Advance Ruling
constituted under the provisions of a State
Goods and Services Tax Act or a Union
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
747
Territory Goods and Services Tax Act shall
be deemed to be the Appellate Authority in
respect of that State or Union territory.
100. Appeal to Appellate Authority.— (1)
The concerned officer, the jurisdictional
officer or an applicant aggrieved by any
advance ruling pronounced under sub-
-section (4) of section 98, may appeal to the
Appellate Authority.
(2) Every appeal under this section shall
be filed within a period of thirty days from
the date on which the ruling sought to be
appealed against is communicated to the
concerned officer, the jurisdictional officer
and the applicant:
Provided that the Appellate Authority may,
if it is satisfied that the appellant was
prevented by a sufficient cause from
presenting the appeal within the said period
of thirty days, allow it to be presented within
a further period not exceeding thirty days.
(3) Every appeal under this section shall
be in such form, accompanied by such fee
and verified in such manner as may be
prescribed.
101. Orders of Appellate Authority.— (1)
The Appellate Authority may, after giving the
parties to the appeal or reference an
opportunity of being heard, pass such order
as it thinks fit, confirming or modifying the
ruling appealed against or referred to.
(2) The order referred to in sub-section
(1) shall be passed within a period of ninety
days from the date of filing of the appeal
under section 100 or a reference under sub-
-section (5) of section 98.
(3) Where the members of the Appellate
Authority differ on any point or points referred
to in appeal or reference, it shall be deemed
that no advance ruling can be issued in
respect of the question under the appeal or
reference.
(4) A copy of the advance ruling
pronounced by the Appellate Authority duly
signed by the Members and certified in such
manner as may be prescribed shall be sent
to the applicant, the concerned officer, the
jurisdictional officer and to the Authority after
such pronouncement.
102. Rectification of advance ruling— The
Authority or the Appellate Authority may
amend any order passed by it under section
98 or section 101, so as to rectify any error
apparent on the face of the record, if such
error is noticed by the Authority or the
Appellate Authority on its own accord, or is
brought to its notice by the concerned officer,
the jurisdictional officer, the applicant or the
appellant within a period of six months from
the date of the order:
Provided that no rectification which has
the effect of enhancing the tax liability or
reducing the amount of admissible input tax
credit shall be made unless the applicant or
the appellant has been given an opportunity
of being heard.
103. Applicability of advance ruling.— (1)
The advance ruling pronounced by the
Authority or the Appellate Authority under
this Chapter shall be binding only—
(a) on the applicant who had sought it
in respect of any matter referred to in sub-
-section (2) of section 97 for advance ruling;
(b) on the concerned officer or the
jurisdictional officer in respect of the
applicant.
(2) The advance ruling referred to in sub-
section (1) shall be binding unless the law,
facts or circumstances supporting the
original advance ruling have changed.
104. Advance ruling to be void in certain
circumstances.— (1) Where the Authority or
the Appellate Authority finds that advance
ruling pronounced by it under sub-section
(4) of section 98 or under sub-section (1) of
section 101 has been obtained by the
applicant or the appellant by fraud or
suppression
of
material
facts
or
misrepresentation of facts, it may, by order,
declare such ruling to be void ab-initio and
thereupon all the provisions of this Act or
the rules made thereunder shall apply to the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
748
applicant or the appellant as if such advance
ruling had never been made:
Provided that no order shall be passed
under this sub-section unless an opportunity
of being heard has been given to the
applicant or the appellant.
Explanation.— The period beginning with
the date of such advance ruling and ending
with the date of order under this sub-section
shall be excluded while computing the period
specified in sub-sections (2) and (10) of
section 73 or sub-sections (2) and (10) of
section 74.
(2) A copy of the order made under sub-
section (1) shall be sent to the applicant, the
concerned officer and the jurisdictional
officer.
105. Powers of Authority and Appellate
Authority.— (1) The Authority or the
Appellate Authority shall, for the purpose of
exercising its powers regarding—
(a) discovery and inspection;
(b) enforcing the attendance of any
person and examining him on oath;
(c) issuing commissions and compelling
production of books of account and other
records,
have all the powers of a civil
court under the Code of Civil
Procedure, 1908.
(2) The Authority or the Appellate
Authority shall be deemed to be a
civil court for the purposes of
section 195, but not for the
purposes of Chapter XXVI of the
Code of Criminal Procedure, 1973,
and every proceeding before the
Authority or the Appellate Authority
shall be deemed to be a judicial
proceedings within the meaning of
sections 193 and 228, and for the
purpose of section 196 of the Indian
Penal Code.
106. Procedure of Authority and Appellate
Authority.— The Authority or the Appellate
Authority shall, subject to the provisions of
this Chapter, have power to regulate its own
procedure.
CHAPTER XVIII
Appeals and Revision
107. Appeals to Appellate Authority.— (1)
Any person aggrieved by any decision or
order passed under this Act or the State
Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act by an
adjudicating authority may appeal to such
Appellate Authority as may be prescribed
within three months from the date on which
the said decision or order is communicated
to such person.
(2) The Commissioner may, on his own
motion,
or
upon
request
from
the
Commissioner
of
State
tax
or
the
Commissioner of Union territory tax, call for
and examine the record of any proceedings
in which an adjudicating authority has
passed any decision or order under this Act
or the State Goods and Services Tax Act or
the Union Territory Goods and Services Tax
Act, for the purpose of satisfying himself as
to the legality or propriety of the said decision
or order and may, by order, direct any officer
subordinate to him to apply to the Appellate
Authority within six months from the date of
communication of the said decision or order
for the determination of such points arising
out of the said decision or order as may be
specified by the Commissioner in his order.
(3) Where, in pursuance of an order under
sub-section (2), the authorised officer makes
an application to the Appellate Authority,
such application shall be dealt with by the
Appellate Authority as if it were an appeal
made against the decision or order of the
adjudicating authority and such authorised
officer were an appellant and the provisions
of this Act relating to appeals shall apply to
such application.
(4) The Appellate Authority may, if he is
satisfied that the appellant was prevented
by sufficient cause from presenting the
appeal within the aforesaid period of three
months or six months, as the case may be,
allow it to be presented within a further
period of one month.
5 of 1908.
2 of 1974.
45 of 1860.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
749
(5) Every appeal under this section shall
be in such form and shall be verified in such
manner as may be prescribed.
(6) No appeal shall be filed under sub-
section (1), unless the appellant has paid—
(a) in full, such part of the amount of
tax, interest, fine, fee and penalty arising
from the impugned order, as is admitted
by him; and
(b) a sum equal to ten per cent. of the
remaining amount of tax in dispute arising
from the said order, in relation to which
the appeal has been filed.
(7) Where the appellant has paid the
amount under sub-section (6), the recovery
proceedings for the balance amount shall be
deemed to be stayed.
(8) The Appellate Authority shall give an
opportunity to the appellant of being heard.
(9) The Appellate Authority may, if
sufficient cause is shown at any stage of
hearing of an appeal, grant time to the
parties or any of them and adjourn the
hearing of the appeal for reasons to be
recorded in writing:
Provided that no such adjournment shall
be granted more than three times to a party
during hearing of the appeal.
(10) The Appellate Authority may, at the
time of hearing of an appeal, allow an
appellant to add any ground of appeal not
specified in the grounds of appeal, if it is
satisfied that the omission of that ground from
the grounds of appeal was not wilful or
unreasonable.
(11) The Appellate Authority shall, after
making such further inquiry as may be
necessary, pass such order, as it thinks just
and proper, confirming, modifying or
annulling the decision or order appealed
against but shall not refer the case back to
the adjudicating authority that passed the
said decision or order:
Provided that an order enhancing any fee
or penalty or fine in lieu of confiscation or
confiscating goods of greater value or
reducing the amount of refund or input tax
credit shall not be passed unless the
appellant has been given a reasonable
opportunity of showing cause against the
proposed order:
Provided further that where the Appellate
Authority is of the opinion that any tax has
not been paid or short-paid or erroneously
refunded, or where input tax credit has been
wrongly availed or utilised, no order
requiring the appellant to pay such tax or
input tax credit shall be passed unless the
appellant is given notice to show cause
against the proposed order and the order is
passed within the time limit specified under
section 73 or section 74.
(12) The order of the Appellate Authority
disposing of the appeal shall be in writing
and shall state the points for determination,
the decision thereon and the reasons for such
decision.
(13) The Appellate Authority shall, where
it is possible to do so, hear and decide every
appeal within a period of one year from the
date on which it is filed:
Provided that where the issuance of order
is stayed by an order of a court or Tribunal,
the period of such stay shall be excluded in
computing the period of one year.
(14) On disposal of the appeal, the
Appellate Authority shall communicate the
order passed by it to the appellant,
respondent and to the adjudicating authority.
(15) A copy of the order passed by the
Appellate Authority shall also be sent to the
jurisdictional Commissioner or the authority
designated by him in this behalf and the
jurisdictional Commissioner of State tax or
Commissioner of Union Territory Tax or an
authority designated by him in this behalf.
(16) Every order passed under this section
shall, subject to the provisions of section 108
or section 113 or section 117 or section 118
be final and binding on the parties.
108. Powers of Revisional Authority.— (1)
Subject to the provisions of section 121 and
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
750
any rules made thereunder, the Revisional
Authority may, on his own motion, or upon
information received by him or on request
from the Commissioner of State tax, or the
Commissioner of Union territory tax, call for
and examine the record of any proceedings,
and if he considers that any decision or order
passed under this Act or under the State
Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act by any
officer subordinate to him is erroneous in so
far as it is prejudicial to the interest of
revenue and is illegal or improper or has not
taken into account certain material facts,
whether available at the time of issuance of
the said order or not or in consequence of an
observation by the Comptroller and Auditor
General of India, he may, if necessary, stay
the operation of such decision or order for
such period as he deems fit and after giving
the person concerned an opportunity of being
heard and after making such further inquiry
as may be necessary, pass such order, as he
thinks just and proper, including enhancing
or modifying or annulling the said decision
or order.
(2) The Revisional Authority shall not
exercise any power under sub-section (1),
if—
(a) the order has been subject to an
appeal under section 107 or section 112 or
section 117 or section 118; or
(b) the period specified under sub-
section (2) of section 107 has not yet
expired or more than three years have
expired after the passing of the decision
or order sought to be revised; or
(c) the order has already been taken for
revision under this section at an earlier
stage; or
(d) the order has been passed in exercise
of the powers under sub-section (1):
Provided that the Revisional Authority may
pass an order under sub-section (1) on any
point which has not been raised and decided
in an appeal referred to in clause (a) of sub-
-section (2), before the expiry of a period of
one year from the date of the order in such
appeal or before the expiry of a period of
three years referred to in clause (b) of that
sub-section, whichever is later.
(3) Every order passed in revision under
sub-section (1) shall, subject to the provisions
of section 113 or section 117 or section 118,
be final and binding on the parties.
(4) If the said decision or order involves an
issue on which the Appellate Tribunal or the
High Court has given its decision in some
other proceedings and an appeal to the High
Court or the Supreme Court against such
decision of the Appellate Tribunal or the High
Court is pending, the period spent between
the date of the decision of the Appellate
Tribunal and the date of the decision of the
High Court or the date of the decision of the
High Court and the date of the decision of
the Supreme Court shall be excluded in
computing the period of limitation referred
to in clause (b) of sub-section (2) where
proceedings for revision have been initiated
by way of issue of a notice under this section.
(5) Where the issuance of an order under
sub-section (1) is stayed by the order of a
court or Appellate Tribunal, the period of
such stay shall be excluded in computing
the period of limitation referred to in clause
(b) of sub-section (2).
(6) For the purposes of this section, the
term,-
(i) “record” shall include all records
relating to any proceedings under this Act
available at the time of examination by the
Revisional Authority;
(ii) “decision” shall include intimation
given by any officer lower in rank than the
Revisional Authority.
109. Constitution of Appellate Tribunal and
Benches thereof.— (1) The Government shall,
on the recommendations of the Council, by
notification, constitute with effect from such
date as may be specified therein, an
Appellate Tribunal known as the Goods and
Services Tax Appellate Tribunal for hearing
appeals against the orders passed by the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
751
Appellate Authority or the Revisional
Authority.
(2) The powers of the Appellate Tribunal
shall be exercisable by the National Bench
and Benches thereof (hereinafter in this
Chapter referred to as “Regional Benches”),
State Bench and Benches thereof (hereafter
in this Chapter referred to as “Area
Benches”).
(3) The National Bench of the Appellate
Tribunal shall be situated at New Delhi which
shall be presided over by the President and
shall consist of one Technical Member
(Centre) and one Technical Member (State).
(4) The Government shall, on the
recommendations of the Council, by
notification, constitute such number of
Regional Benches as may be required and
such Regional Benches shall consist of a
Judicial Member, one Technical Member
(Centre) and one Technical Member (State).
(5) The National Bench or Regional
Benches of the Appellate Tribunal shall have
jurisdiction to hear appeals against the orders
passed by the Appellate Authority or the
Revisional Authority in the cases where one
of the issues involved relates to the place of
supply.
(6) The Government shall, by notification,
specify for each State or Union territory, a
Bench of the Appellate Tribunal (hereafter in
this Chapter, referred to as “State Bench”)
for exercising the powers of the Appellate
Tribunal within the concerned State or Union
territory:
Provided that the Government shall, on
receipt of a request from any State
Government, constitute such number of Area
Benches in that State, as may be
recommended by the Council:
Provided further that the Government may,
on receipt of a request from any State, or on
its own motion for a Union territory, notify
the Appellate Tribunal in a State to act as
the Appellate Tribunal for any other State or
Union territory, as may be recommended by
the Council, subject to such terms and
conditions as may be prescribed.
(7) The State Bench or Area Benches shall
have jurisdiction to hear appeals against the
orders passed by the Appellate Authority or
the Revisional Authority in the cases
involving matters other than those referred
to in sub-section (5).
(8) The President and the State President
shall, by general or special order, distribute
the business or transfer cases among
Regional Benches or, as the case may be,
Area Benches in a State.
(9) Each State Bench and Area Benches of
the Appellate Tribunal shall consist of a
Judicial Member, one Technical Member
(Centre) and one Technical Member (State)
and the State Government may designate the
senior most Judicial Member in a State as
the State President.
(10) In the absence of a Member in any
Bench due to vacancy or otherwise, any
appeal may, with the approval of the
President or, as the case may be, the State
President, be heard by a Bench of two
Members:
Provided that any appeal where the tax or
input tax credit involved or the difference in
tax or input tax credit involved or the amount
of fine, fee or penalty determined in any order
appealed against, does not exceed five lakh
rupees and which does not involve any
question of law may, with the approval of
the President and subject to such
conditions as may be prescribed on the
recommendations of the Council, be heard
by a bench consisting of a single member.
(11) If the Members of the National Bench,
Regional Benches, State Bench or Area
Benches differ in opinion on any point or
points, it shall be decided according to the
opinion of the majority, if there is a majority,
but if the Members are equally divided, they
shall state the point or points on which they
differ, and the case shall be referred by the
President or as the case may be, State
President for hearing on such point or points
to one or more of the other Members of the
National Bench, Regional Benches, State
Bench or Area Benches and such point or
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
752
points shall be decided according to the
opinion of the majority of Members who have
heard the case, including those who first
heard it.
(12) The Government, in consultation with
the President may, for the administrative
convenience, transfer—
(a) any Judicial Member or a Member
Technical (State) from one Bench to
another Bench, whether National or
Regional; or
(b) any Member Technical (Centre) from
one Bench to another Bench, whether
National, Regional, State or Area.
(13) The State Government, in consultation
with the State President may, for the
administrative convenience, transfer a
Judicial Member or a Member Technical
(State) from one Bench to another Bench
within the State.
(14) No act or proceedings of the Appellate
Tribunal shall be questioned or shall be
invalid merely on the ground of the existence
of any vacancy or defect in the constitution
of the Appellate Tribunal.
110. President and Members of Appellate
Tribunal, their qualification, appointment,
conditions of service, etc.— (1) A person shall
not be qualified for appointment as—
(a) the President, unless he has been a
Judge of the Supreme Court or is or has
been the Chief Justice of a High Court, or
is or has been a Judge of a High Court for
a period not less than five years;
(b) a Judicial Member, unless he—
(i) has been a Judge of the High Court;
or
(ii) is or has been a District Judge
qualified to be appointed as a Judge of
a High Court; or
(iii) is or has been a Member of Indian
Legal Service and has held a post not
less than Additional Secretary for three
years;
(c) a Technical Member (Centre)
unless he is or has been a member of
Indian Revenue (Customs and Central
Excise) Service, Group A, and has
completed at least fifteen years of
service in Group A;
(d) a Technical Member (State) unless
he is or has been an officer of the State
Government not below the rank of
Additional Commissioner of Value Added
Tax or the State Goods and Services Tax
or such rank as may be notified by the
concerned State Government on the
recommendations of the Council with at
least three years of experience in the
administration of an existing law or the
State Goods and Services Tax Act or in
the field of finance and taxation.
(2) The President and the Judicial
Members of the National Bench and the
Regional Benches shall be appointed by the
Government after consultation with the Chief
Justice of India or his nominee:
Provided that in the event of the occurrence
of any vacancy in the office of the President
by reason of his death, resignation or
otherwise, the senior most Member of the
National Bench shall act as the President until
the date on which a new President, appointed
in accordance with the provisions of this
Act to fill such vacancy, enters upon his
office:
Provided further that where the President
is unable to discharge his functions owing to
absence, illness or any other cause, the senior
most Member of the National Bench shall
discharge the functions of the President until
the date on which the President resumes his
duties.
(3) The Technical Member (Centre) and
Technical Member (State) of the National
Bench and Regional Benches shall be
appointed by the Government on the
recommendations of a Selection Committee
consisting of such persons and in such
manner as may be prescribed.
(4) The Judicial Member of the State Bench
or Area Benches shall be appointed by the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
753
State Government after consultation with the
Chief Justice of the High Court of the State
or his nominee.
(5) The Technical Member (Centre) of the
State Bench or Area Benches shall be
appointed by the Central Government and
Technical Member (State) of the State Bench
or Area Benches shall be appointed by the
State Government in such manner as may
be prescribed.
(6) No appointment of the Members of the
Appellate Tribunal shall be invalid merely by
the reason of any vacancy or defect in the
constitution of the Selection Committee.
(7) Before appointing any person as the
President or Members of the Appellate
Tribunal, the Central Government or, as the
case may be, the State Government, shall
satisfy itself that such person does not have
any financial or other interests which are
likely to prejudicially affect his functions as
such President or Member.
(8) The salary, allowances and other terms
and conditions of service of the President,
State President and the Members of the
Appellate Tribunal shall be such as may be
prescribed:
Provided
that
neither
salary
and
allowances nor other terms and conditions
of service of the President, State President or
Members of the Appellate Tribunal shall be
varied to their disadvantage after their
appointment.
(9) The President of the Appellate Tribunal
shall hold office for a term of three years from
the date on which he enters upon his office,
or until he attains the age of seventy years,
whichever is earlier and shall be eligible for
reappointment.
(10) The Judicial Member of the Appellate
Tribunal and the State President shall hold
office for a term of three years from the date
on which he enters upon his office, or until
he attains the age of sixty-five years,
whichever is earlier and shall be eligible for
reappointment.
(11) The Technical Member (Centre) or
Technical Member (State) of the Appellate
Tribunal shall hold office for a term of five
years from the date on which he enters upon
his office, or until he attains the age of sixty-
five years, whichever is earlier and shall be
eligible for reappointment.
(12) The President, State President or any
Member may, by notice in writing under his
hand addressed to the Central Government
or, as the case may be, the State Government
resign from his office:
‘
Provided that the President, State President
or Member shall continue to hold office until
the expiry of three months from the date of
receipt of such notice by the Central
Government, or, as the case may be, the State
Government or until a person duly appointed
as his successor enters upon his office or
until the expiry of his term of office, whichever
is the earliest.
(13) The Central Government may, after
consultation with the Chief Justice of India,
in case of the President, Judicial Members
and Technical Members of the National
Bench, Regional Benches or Technical
Members (Centre) of the State Bench or Area
Benches, and the State Government may,
after consultation with the Chief Justice of
High Court, in case of the State President,
Judicial Members, Technical Members (State)
of the State Bench or Area Benches, may
remove from the office such President or
Member, who—
(a) has been adjudged an insolvent; or
(b) has been convicted of an offence
which, in the opinion of such Government
involves moral turpitude; or
(c) has become physically or mentally
incapable of acting as such President, State
President or Member; or
(d) has acquired such financial or other
interest as is likely to affect prejudicially
his functions as such President, State
President or Member; or
(e) has so abused his position as to
render his continuance in office prejudicial
to the public interest:
Provided that the President, State President
or the Member shall not be removed on any
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
754
of the grounds specified in clauses (d) and
(e), unless he has been informed of the
charges against him and has been given an
opportunity of being heard.
(14) Without prejudice to the provisions of
sub-section (13),—
(a) the President or a Judicial and
Technical Member of the National Bench
or Regional Benches, Technical Member
(Centre) of the State Bench or Area
Benches shall not be removed from their
office except by an order made by the
Central Government on the ground of
proved misbehaviour or incapacity after an
inquiry made by a Judge of the Supreme
Court nominated by the Chief Justice of
India on a reference made to him by the
Central Government and of which the
President or the said Member had been
given an opportunity of being heard;
(b) the Judicial Member or Technical
Member (State) of the State Bench or Area
Benches shall not be removed from their
office except by an order made by the State
Government on the ground of proved
misbehaviour or incapacity after an inquiry
made by a Judge of the concerned High
Court nominated by the Chief Justice of
the concerned High Court on a reference
made to him by the State Government and
of which the said Member had been given
an opportunity of being heard.
(15) The Central Government, with the
concurrence of the Chief Justice of India, may
suspend from office, the President or a
Judicial or Technical Members of the National
Bench or the Regional Benches or the
Technical Member (Centre) of the State Bench
or Area Benches in respect of whom a
reference has been made to the Judge of the
Supreme Court under sub-section (14).
(16) The State Government, with the
concurrence of the Chief Justice of the High
Court, may suspend from office, a Judicial
Member or Technical Member (State) of the
State Bench or Area Benches in respect of
whom a reference has been made to the
Judge of the High Court under sub-section
(14).
(17) Subject to the provisions of article 220
of the Constitution, the President, State
President or other Members, on ceasing to
hold their office, shall not be eligible to appear,
act or plead before the National Bench and
the Regional Benches or the State Bench and
the Area Benches thereof where he was
the President or, as the case may be, a
Member.
111. Procedure before Appellate
Tribunal.— (1) The Appellate
Tribunal shall not, while disposing
of any proceedings before it or an
appeal before it, be bound by the
procedure laid down in the Code of
Civil Procedure, 1908, but shall be
guided by the principles of natural
justice and subject to the other
provisions of this Act and the rules
made thereunder, the Appellate
Tribunal shall have power to
regulate its own procedure.
(2) The Appellate Tribunal shall,
for the purposes of discharging its
functions under this Act, have the
same powers as are vested in a civil
court under the Code of Civil
Procedure, 1908 while trying a suit
in respect of the following matters,
namely:—
(a) summoning and enforcing the
attendance of any person and examining
him on oath;
(b) requiring the discovery and
production of documents;
(c) receiving evidence on affidavits;
(d) subject to the provisions of
sections 123 and 124 of the Indian
Evidence Act, 1872, requisitioning
any public record or document
or a copy of such record or
document from any office;
(e) issuing commissions for the
examination of witnesses or documents;
(f) dismissing a representation for
default or deciding it ex parte;
(g) setting aside any order of dismissal
of any representation for default or any
order passed by it ex parte; and
5 of 1908.
5 of 1908.
1 of 1872.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
755
(h) any other matter which may be
prescribed.
(3) Any order made by the Appellate
Tribunal may be enforced by it in the same
manner as if it were a decree made by a
court in a suit pending therein, and it shall
be lawful for the Appellate Tribunal to send
for execution of its orders to the court within
the local limits of whose jurisdiction,—
(a) in the case of an order against a
company, the registered office of the
company is situated; or
(b) in the case of an order against any
other person, the person concerned
voluntarily resides or carries on business
or personally works for gain.
(4) All proceedings before the
Appellate Tribunal shall be deemed
to be judicial proceedings within
the meaning of sections 193 and
228, and for the purposes of section
196 of the Indian Penal Code, and
the Appellate Tribunal shall be
deemed to be civil court for the
purposes of section 195 and Chapter
XXVI of the Code of Criminal
Procedure, 1973.
112. Appeals to Appellate Tribunal.— (1)
Any person aggrieved by an order passed
against him under section 107 or section 108
of this Act or the State Goods and Services
Tax Act or the Union Territory Goods and
Services Tax Act may appeal to the Appellate
Tribunal against such order within three
months from the date on which the order
sought
to
be
appealed
against
is
communicated to the person preferring the
appeal.
(2) The Appellate Tribunal may, in its
discretion, refuse to admit any such appeal
where the tax or input tax credit involved or
the difference in tax or input tax credit
involved or the amount of fine, fee or penalty
determined by such order, does not exceed
fifty thousand rupees.
(3) The Commissioner may, on his own
motion,
or
upon
request
from
the
Commissioner of State tax or Commissioner
of Union territory tax, call for and examine
the record of any order passed by the
Appellate Authority or the Revisional
Authority under this Act or the State Goods
and Services Tax Act or the Union Territory
Goods and Services Tax Act for the purpose
of satisfying himself as to the legality or
propriety of the said order and may, by order,
direct any officer subordinate to him to apply
to the Appellate Tribunal within six months
from the date on which the said order has
been passed for determination of such points
arising out of the said order as may be
specified by the Commissioner in his order.
(4) Where in pursuance of an order under
sub-section (3) the authorised officer makes
an application to the Appellate Tribunal, such
application shall be dealt with by the
Appellate Tribunal as if it were an appeal
made against the order under sub-section
(11) of section 107 or under sub-section (1)
of section 108 and the provisions of this Act
shall apply to such application, as they apply
in relation to appeals filed under sub-section
(1).
(5) On receipt of notice that an appeal has
been preferred under this section, the party
against whom the appeal has been preferred
may, notwithstanding that he may not have
appealed against such order or any part
thereof, file, within forty-five days of the
receipt of notice, a memorandum of cross-
objections, verified in the prescribed manner,
against any part of the order appealed against
and such memorandum shall be disposed of
by the Appellate Tribunal, as if it were an
appeal presented within the time specified
in sub-section (1).
(6) The Appellate Tribunal may admit an
appeal within three months after the expiry
of the period referred to in sub-section (1), or
permit the filing of a memorandum of cross-
objections within forty-five days after the
expiry of the period referred to in sub-section
(5) if it is satisfied that there was sufficient
cause for not presenting it within that period.
(7) An appeal to the Appellate Tribunal
shall be in such form, verified in such manner
and shall be accompanied by such fee, as
may be prescribed.
(8) No appeal shall be filed under sub-
-section (1), unless the appellant has paid—
2 of 1974.
45 of 1860.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
756
(a) in full, such part of the amount of
tax, interest, fine, fee and penalty arising
from the impugned order, as is admitted
by him, and
(b) a sum equal to twenty per cent. of
the remaining amount of tax in dispute, in
addition to the amount paid under sub-
section (6) of section 107, arising from the
said order, in relation to which the appeal
has been filed.
(9) Where the appellant has paid the
amount as per sub-section (8), the recovery
proceedings for the balance amount shall be
deemed to be stayed till the disposal of the
appeal.
(10) Every application made before the
Appellate Tribunal,—
(a) in an appeal for rectification of error
or for any other purpose; or
(b) for restoration of an appeal or an
application,
shall be accompanied by such fees as
may be prescribed.
113. Orders of Appellate Tribunal.— (1) The
Appellate Tribunal may, after giving the
parties to the appeal an opportunity of being
heard, pass such orders thereon as it thinks
fit, confirming, modifying or annulling the
decision or order appealed against or may
refer the case back to the Appellate
Authority, or the Revisional Authority or to
the original adjudicating authority, with such
directions as it may think fit, for a fresh
adjudication or decision after taking
additional evidence, if necessary.
(2) The Appellate Tribunal may, if sufficient
cause is shown, at any stage of hearing of an
appeal, grant time to the parties or any of
them and adjourn the hearing of the appeal
for reasons to be recorded in writing:
Provided that no such adjournment shall
be granted more than three times to a party
during hearing of the appeal.
(3) The Appellate Tribunal may amend any
order passed by it under sub-section (1) so
as to rectify any error apparent on the face
of the record, if such error is noticed by it on
its own accord, or is brought to its notice by
the Commissioner or the Commissioner of
State tax or the Commissioner of the Union
territory tax or the other party to the appeal
within a period of three months from the date
of the order:
Provided that no amendment which has
the effect of enhancing an assessment or
reducing a refund or input tax credit or
otherwise increasing the liability of the other
party, shall be made under this sub-section,
unless the party has been given an
opportunity of being heard.
(4) The Appellate Tribunal shall, as far as
possible, hear and decide every appeal within
a period of one year from the date on which
it is filed.
(5) The Appellate Tribunal shall send a
copy of every order passed under this section
to the Appellate Authority or the Revisional
Authority, or the original adjudicating
authority, as the case may be, the appellant
and the jurisdictional Commissioner or the
Commissioner of State tax or the Union
territory tax.
(6) Save as provided in section 117 or
section 118, orders passed by the Appellate
Tribunal on an appeal shall be final and
binding on the parties.
114. Financial and administrative powers
of President.— The President shall exercise
such financial and administrative powers over
the National Bench and Regional Benches of
the Appellate Tribunal as may be prescribed:
Provided that the President shall have the
authority to delegate such of his financial and
administrative powers as he may think fit to
any other Member or any officer of the
National Bench and Regional Benches,
subject to the condition that such Member
or officer shall, while exercising such
delegated powers, continue to act under the
direction, control and supervision of the
President.
115. Interest on refund of amount paid for
admission of appeal.— Where an amount
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
757
paid by the appellant under sub-section (6)
of section 107 or sub-section (8) of section
112 is required to be refunded consequent
to any order of the Appellate Authority or of
the Appellate Tribunal, interest at the rate
specified under section 56 shall be payable
in respect of such refund from the date of
payment of the amount till the date of refund
of such amount.
116.
Appearance
by
authorised
representative.— (1) Any person who is
entitled or required to appear before an officer
appointed under this Act, or the Appellate
Authority or the Appellate Tribunal in
connection with any proceedings under this
Act, may, otherwise than when required
under this Act to appear personally for
examination on oath or affirmation, subject
to the other provisions of this section, appear
by an authorised representative.
(2) For the purposes of this Act, the
expression “authorised representative” shall
mean a person authorised by the person
referred to in sub-section (1) to appear on
his behalf, being—
(a) his relative or regular employee; or
(b) an advocate who is entitled to
practice in any court in India, and who
has not been debarred from practicing
before any court in India; or
(c) any chartered accountant, a cost
accountant or a company secretary, who
holds a certificate of practice and who has
not been debarred from practice; or
(d) a retired officer of the Commercial
Tax Department of any State Government
or Union territory or of the Board who,
during his service under the Government,
had worked in a post not below the rank
than that of a Group-B Gazetted officer for
a period of not less than two years:
Provided that such officer shall not be
entitled to appear before any proceedings
under this Act for a period of one year
from the date of his retirement or
resignation; or
(e) any person who has been authorised
to act as a goods and services tax
practitioner on behalf of the concerned
registered person.
(3) No person,—
(a) who has been dismissed or removed
from Government service; or
(b) who is convicted of an offence
connected with any proceedings under this
Act, the State Goods and Services Tax Act,
the Integrated Goods and Services Tax Act
or the Union Territory Goods and Services
Tax Act, or under the existing law or under
any of the Acts passed by a State
Legislature dealing with the imposition of
taxes on sale of goods or supply of goods
or services or both; or
(c) who is found guilty of misconduct by
the prescribed authority;
(d) who has been adjudged as an
insolvent,
shall be qualified to represent any person
under sub-section (1)—
(i) for all times in case of persons
referred to in clauses (a), (b) and (c);
and
(ii) for the period during which the
insolvency continues in the case of a
person referred to in clause (d).
(4) Any person who has been disqualified
under the provisions of the State Goods and
Services Tax Act or the Union Territory Goods
and Services Tax Act shall be deemed to be
disqualified under this Act.
117. Appeal to High Court.— (1) Any
person aggrieved by any order passed by
the State Bench or Area Benches of the
Appellate Tribunal may file an appeal to the
High Court and the High Court may admit
such appeal, if it is satisfied that the case
involves a substantial question of law.
(2) An appeal under sub-section (1) shall
be filed within a period of one hundred and
eighty days from the date on which the order
appealed against is received by the aggrieved
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
758
person and it shall be in such form, verified
in such manner as may be prescribed:
Provided that the High Court may entertain
an appeal after the expiry of the said period
if it is satisfied that there was sufficient cause
for not filing it within such period.
(3) Where the High Court is satisfied that
a substantial question of law is involved in
any case, it shall formulate that question and
the appeal shall be heard only on the question
so formulated, and the respondents shall,
at the hearing of the appeal, be allowed to
argue that the case does not involve such
question:
Provided that nothing in this sub-section
shall be deemed to take away or abridge the
power of the court to hear, for reasons to be
recorded, the appeal on any other substantial
question of law not formulated by it, if it is
satisfied that the case involves such question.
(4) The High Court shall decide the
question of law so formulated and deliver
such judgment thereon containing the
grounds on which such decision is founded
and may award such cost as it deems fit.
(5) The High Court may determine any
issue which—
(a) has not been determined by the State
Bench or Area Benches; or
(b) has been wrongly determined by the
State Bench or Area Benches, by reason of
a decision on such question of law as
herein referred to in sub-section (3).
(6) Where an appeal has been filed before
the High Court, it shall be heard by a Bench
of not less than two Judges of the High Court,
and shall be decided in accordance with the
opinion of such Judges or of the majority, if
any, of such Judges.
(7) Where there is no such majority, the
Judges shall state the point of law upon
which they differ and the case shall, then,
be heard upon that point only, by one or more
of the other Judges of the High Court and
such point shall be decided according to the
opinion of the majority of the Judges who
have heard the case including those who first
heard it.
(8) Where the High Court delivers a
judgment in an appeal filed before it under
this section, effect shall be given to such
judgment by either side on the basis of a
certified copy of the judgment.
(9) Save as otherwise provided in
this Act, the provisions of the Code
of Civil Procedure, 1908, relating to
appeals to the High Court shall, as
far as may be, apply in the case of
appeals under this section.
118. Appeal to Supreme Court.— (1) An
appeal shall lie to the Supreme Court—
(a) from any order passed by the National
Bench or Regional Benches of the
Appellate Tribunal; or
(b) from any judgment or order passed
by the High Court in an appeal made
under section 117 in any case which, on
its own motion or on an application made
by or on behalf of the party aggrieved,
immediately after passing of the judgment
or order, the High Court certifies to be a fit
one for appeal to the Supreme Court.
(2) The provisions of the Code of
Civil Procedure, 1908, relating to
appeals to the Supreme Court shall,
so far as may be, apply in the case
of appeals under this section as
they apply in the case of appeals
from decrees of a High Court.
(3) Where the judgment of the High Court
is varied or reversed in the appeal, effect shall
be given to the order of the Supreme Court
in the manner provided in section 117 in the
case of a judgment of the High Court.
119. Sums due to be paid notwithstanding
appeal, etc.— Notwithstanding that an appeal
has been preferred to the High Court or the
Supreme Court, sums due to the Government
as a result of an order passed by the National
or Regional Benches of the Appellate Tribunal
under sub-section (1) of section 113 or an
5 of 1908.
5 of 1908.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
759
order passed by the State Bench or Area
Benches of the Appellate Tribunal under
sub-section (1) of section 113 or an order
passed by the High Court under section 117,
as the case may be, shall be payable in
accordance with the order so passed.
120. Appeal not to be filed in certain
cases.— (1) The Board may, on the
recommendations of the Council, from time
to time, issue orders or instructions or
directions fixing such monetary limits, as it
may deem fit, for the purposes of regulating
the filing of appeal or application by the officer
of the central tax under the provisions of this
Chapter.
(2) Where, in pursuance of the orders or
instructions or directions issued under sub-
-section (1), the officer of the central tax has
not filed an appeal or application against any
decision or order passed under the provisions
of this Act, it shall not preclude such officer
of the central tax from filing appeal or
application in any other case involving the
same or similar issues or questions of law.
(3) Notwithstanding the fact that no appeal
or application has been filed by the officer of
the central tax pursuant to the orders or
instructions or directions issued under sub-
section (1), no person, being a party in appeal
or application shall contend that the officer
of the central tax has acquiesced in the
decision on the disputed issue by not filing
an appeal or application.
(4) The Appellate Tribunal or court hearing
such appeal or application shall have regard
to the circumstances under which appeal or
application was not filed by the officer of the
central tax in pursuance of the orders or
instructions or directions issued under sub-
section (1).
121.
Non-appealable
decisions
and
orders.— Notwithstanding anything to the
contrary in any provisions of this Act, no
appeal shall lie against any decision taken or
order passed by an officer of central tax if
such decision taken or order passed relates
to anyone or more of the following matters,
namely:—
(a) an order of the Commissioner or other
authority empowered to direct transfer of
proceedings from one officer to another
officer; or
(b) an order pertaining to the seizure or
retention of books of account, register and
other documents; or
(c) an order sanctioning prosecution
under this Act; or
(d) an order passed under section 80.
CHAPTER XIX
Offences and Penalties
122. Penalty for certain offences.— (1)
Where a taxable person who—
(i) supplies any goods or services or both
without issue of any invoice or issues an
incorrect or false invoice with regard to
any such supply;
(ii) issues any invoice or bill without
supply of goods or services or both in
violation of the provisions of this Act or
the rules made thereunder;
(iii) collects any amount as tax but fails
to pay the same to the Government beyond
a period of three months from the date on
which such payment becomes due;
(iv) collects any tax in contravention of
the provisions of this Act but fails to pay
the same to the Government beyond a
period of three months from the date on
which such payment becomes due;
(v) fails to deduct the tax in accordance
with the provisions of sub-section (1) of
section 51, or deducts an amount which is
less than the amount required to be
deducted under the said sub-section, or
where he fails to pay to the Government
under sub-section (2) thereof, the amount
deducted as tax;
(vi) fails to collect tax in accordance with
the provisions of sub-section (1) of section
52, or collects an amount which is less
than the amount required to be collected
under the said sub-section or where he
fails to pay to the Government the amount
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
760
collected as tax under sub-section (3) of
section 52;
(vii) takes or utilises input tax credit
without actual receipt of goods or services
or both either fully or partially, in
contravention of the provisions of this Act
or the rules made thereunder;
(viii) fraudulently obtains refund of tax
under this Act;
(ix) takes or distributes input tax credit
in contravention of section 20, or the rules
made thereunder;
(x) falsifies or substitutes financial
records or produces fake accounts or
documents or furnishes any false
information or return with an intention to
evade payment of tax due under this Act;
(xi) is liable to be registered under this
Act but fails to obtain registration;
(xii) furnishes any false information with
regard to registration particulars, either at
the time of applying for registration, or
subsequently;
(xiii) obstructs or prevents any officer in
discharge of his duties under this Act;
(xiv) transports any taxable goods
without the cover of documents as may be
specified in this behalf;
(xv) suppresses his turnover leading to
evasion of tax under this Act;
(xvi) fails to keep, maintain or retain
books of account and other documents in
accordance with the provisions of this Act
or the rules made thereunder;
(xvii) fails to furnish information or
documents called for by an officer in
accordance with the provisions of this Act
or the rules made thereunder or furnishes
false information or documents during any
proceedings under this Act;
(xviii) supplies, transports or stores any
goods which he has reasons to believe are
liable to confiscation under this Act;
(xix) issues any invoice or document by
using the registration number of another
registered person;
(xx) tampers with, or destroys any
material evidence or document;
(xxi) disposes off or tampers with any
goods that have been detained, seized, or
attached under this Act,
he shall be liable to pay a penalty of ten
thousand rupees or an amount equivalent
to the tax evaded or the tax not deducted
under section 51 or short deducted or
deducted but not paid to the Government
or tax not collected under section 52 or
short collected or collected but not paid to
the Government or input tax credit availed
of or passed on or distributed irregularly,
or the refund claimed fraudulently,
whichever is higher.
(2) Any registered person who supplies
any goods or services or both on which any
tax has not been paid or short-paid or
erroneously refunded, or where the input tax
credit has been wrongly availed or utilised,—
(a) for any reason, other than the reason
of fraud or any wilful misstatement or
suppression of facts to evade tax, shall be
liable to a penalty often thousand rupees
or ten per cent. of the tax due from such
person, whichever is higher;
(b) for reason of fraud or any wilful
misstatement or suppression of facts to
evade tax, shall be liable to a penalty equal
to ten thousand rupees or the tax due from
such person, whichever is higher.
(3) Any person who—
(a) aids or abets any of the offences
specified in clauses (i) to (xxi) of sub-
-section (1);
(b) acquires possession of, or in any way
concerns himself in transporting, removing,
depositing, keeping, concealing, supplying,
or purchasing or in any other manner deals
with any goods which he knows or has
reasons to believe are liable to confiscation
under this Act or the rules made
thereunder;
(c) receives or is in any way concerned
with the supply of, or in any other manner
deals with any supply of services which
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
761
he knows or has reasons to believe are in
contravention of any provisions of this Act
or the rules made thereunder;
(d) fails to appear before the officer of
central tax, when issued with a summon
for appearance to give evidence or
produce a document in an inquiry;
(e) fails to issue invoice in accordance
with the provisions of this Act or the rules
made thereunder or fails to account for an
invoice in his books of account,
shall be liable to a penalty which may
extend to twenty-five thousand rupees.
123. Penalty for failure to furnish
information return.— If a person who is
required to furnish an information return
under section 150 fails to do so within the
period specified in the notice issued under
sub-section (3) thereof, the proper officer may
direct that such person shall be liable to pay
a penalty of one hundred rupees for each
day of the period during which the failure to
furnish such return continues:
Provided that the penalty imposed under
this section shall not exceed five thousand
rupees.
124. Fine for failure to furnish statistics.—
If any person required to furnish any
information or return under section 151,—
(a) without reasonable cause fails to
furnish such information or return as may
be required under that section, or
(b) wilfully furnishes or causes to furnish
any information or return which he knows
to be false,
he shall be punishable with a fine which
may extend to ten thousand rupees and in
case of a continuing offence to a further
fine which may extend to one hundred
rupees for each day after the first day
during which the offence continues subject
to a maximum limit of twenty-five thousand
rupees.
125. General penalty.— Any person, who
contravenes any of the provisions of this Act
or any rules made thereunder for which no
penalty is separately provided for in this Act,
shall be liable to a penalty which may extend
to twenty-five thousand rupees.
126. General disciplines related to penalty.—
(1) No officer under this Act shall impose any
penalty for minor breaches of tax regulations
or procedural requirements and in particular,
any omission or mistake in documentation
which is easily rectifiable and made without
fraudulent intent or gross negligence.
Explanation.—For the purpose of this sub-
section,—
(a) a breach shall be considered a ‘minor
breach’ if the amount of tax involved is
less than five thousand rupees;
(b)
an
omission
or
mistake
in
documentation shall be considered to be
easily rectifiable if the same is an error
apparent on the face of record.
(2) The penalty imposed under this Act
shall depend on the facts and circumstances
of each case and shall be commensurate with
the degree and severity of the breach.
(3) No penalty shall be imposed on any
person without giving him an opportunity of
being heard.
(4) The officer under this Act shall while
imposing penalty in an order for a breach
of any law, regulation or procedural
requirement, specify the nature of the breach
and the applicable law, regulation or
procedure under which the amount of
penalty for the breach has been specified.
(5) When a person voluntarily discloses to
an officer under this Act the circumstances
of a breach of the tax law, regulation or
procedural requirement prior to the discovery
of the breach by the officer under this Act,
the proper officer may consider this fact as a
mitigating factor when quantifying a penalty
for that person.
(6) The provisions of this section shall not
apply in such cases where the penalty
specified under this Act is either a fixed sum
or expressed as a fixed percentage.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
762
127. Power to impose penalty in certain
cases.— Where the proper officer is of the
view that a person is liable to a penalty and
the same is not covered under any
proceedings under section 62 or section 63
or section 64 or section 73 or section 74 or
section 129 or section 130, he may issue an
order levying such penalty after giving a
reasonable opportunity of being heard to
such person.
128. Power to waive penalty or fee or
both.— The Government may by notification
waive in part or full, any penalty referred to
in section 122 or section 123 or section 125
or any late fee referred to in section 47 for
such class of taxpayers and under such
mitigating circumstances as may be specified
therein on the recommendations of the
Council.
129. Detention, seizure and release of
goods and conveyances in transit.— (1)
Notwithstanding anything contained in this
Act, where any person transports any goods
or stores any goods while they are in transit
in contravention of the provisions of this Act
or the rules made thereunder, all such goods
and conveyance used as a means of transport
for carrying the said goods and documents
relating to such goods and conveyance
shall be liable to detention or seizure
and after detention or seizure, shall be
released,—
(a) on payment of the applicable tax and
penalty equal to one hundred per cent. of
the tax payable on such goods and, in case
of exempted goods, on payment of an
amount equal to two per cent. of the value
of goods or twenty-five thousand rupees,
whichever is less, where the owner of the
goods comes forward for payment of such
tax and penalty;
(b) on payment of the applicable tax and
penalty equal to the fifty per cent. of the
value of the goods reduced by the tax
amount paid thereon and, in case of
exempted goods on payment of an amount
equal to five per cent. of the value of goods
or twenty-five thousand rupees, whichever
is less, where the owner of the goods does
not come forward for payment of such tax
and penalty;
(c) upon furnishing a security equivalent
to the amount payable under clause (a) or
clause (b) in such form and manner as may
be prescribed:
Provided that no such goods or conveyance
shall be detained or seized without serving
an order of detention or seizure on the person
transporting the goods.
(2) The provisions of sub-section (6) of
section 67 shall, mutatis mutandis, apply for
detention and seizure of goods and
conveyances.
(3) The proper officer detaining or seizing
goods or conveyances shall issue a notice
specifying the tax and penalty payable and
thereafter, pass an order for payment of tax
and penalty under clause (a) or clause (b) or
clause (c).
(4) No tax, interest or penalty shall be
determined under sub-section (3) without
giving the person concerned an opportunity
of being heard.
(5) On payment of amount referred in sub-
-section (1), all proceedings in respect of the
notice specified in sub-section (3) shall be
deemed to be concluded.
(6) Where the person transporting any
goods or the owner of the goods fails to pay
the amount of tax and penalty as provided in
sub-section (1) within seven days of such
detention or seizure, further proceedings
shall be initiated in accordance with the
provisions of section 130:
Provided that where the detained or seized
goods are perishable or hazardous in nature
or are likely to depreciate in value with
passage of time, the said period of seven days
may be reduced by the proper officer.
130. Confiscation of goods or conveyances
and levy of penalty.— (1) Notwithstanding
anything contained in this Act, if any
person—
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
763
(i) supplies or receives any goods in
contravention of any of the provisions of
this Act or the rules made thereunder with
intent to evade payment of tax; or
(ii) does not account for any goods on
which he is liable to pay tax under this
Act; or
(iii) supplies any goods liable to tax
under this Act without having applied for
registration; or
(iv) contravenes any of the provisions of
this Act or the rules made thereunder with
intent to evade payment of tax; or
(v) uses any conveyance as a means of
transport for carriage of goods in
contravention of the provisions of this Act
or the rules made thereunder unless the
owner of the conveyance proves that it was
so used without the knowledge or
connivance of the owner himself, his agent,
if any, and the person in charge of the
conveyance,
then, all such goods or conveyances
shall be liable to confiscation and the
person shall be liable to penalty under
section 122.
(2) Whenever confiscation of any goods or
conveyance is authorised by this Act, the
officer adjudging it shall give to the owner of
the goods an option to pay in lieu of
confiscation, such fine as the said officer
thinks fit:
Provided that such fine leviable shall not
exceed the market value of the goods
confiscated, less the tax chargeable thereon:
Provided further that the aggregate of such
fine and penalty leviable shall not be less
than the amount of penalty leviable under
sub-section (1) of section 129:
Provided also that where any such
conveyance is used for the carriage of the
goods or passengers for hire, the owner of
the conveyance shall be given an option to
pay in lieu of the confiscation of the
conveyance a fine equal to the tax payable
on the goods being transported thereon.
(3) Where any fine in lieu of confiscation of
goods or conveyance is imposed under sub-
-section (2), the owner of such goods or
conveyance or the person referred to in sub-
-section (1), shall, in addition, be liable to
any tax, penalty and charges payable in
respect of such goods or conveyance.
(4) No order for confiscation of goods or
conveyance or for imposition of penalty shall
be issued without giving the person an
opportunity of being heard.
(5) Where any goods or conveyance are
confiscated under this Act, the title of such
goods or conveyance shall thereupon vest in
the Government.
(6)
The
proper
officer
adjudging
confiscation shall take and hold possession
of the things confiscated and every officer of
Police, on the requisition of such proper
officer, shall assist him in taking and holding
such possession.
(7) The proper officer may, after satisfying
himself that the confiscated goods or
conveyance are not required in any other
proceedings under this Act and after giving
reasonable time not exceeding three months
to pay fine in lieu of confiscation, dispose
of such goods or conveyance and deposit
the sale proceeds thereof with the
Government.
131. Confiscation or penalty not
to
interfere
with
other
punishments.— Without prejudice
to the provisions contained in the
Code of Criminal Procedure, 1973,
no confiscation made or penalty
imposed under the provisions of this
Act or the rules made thereunder
shall prevent the infliction of any
other punishment to which the
person affected thereby is liable
under the provisions of this Act or
under any other law for the time
being in force.
132. Punishment for certain offences.— (1)
Whoever commits any of the following
offences, namely:—
2 of 1974.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
764
(a) supplies any goods or services or
both without issue of any invoice, in
violation of the provisions of this Act or
the rules made thereunder, with the
intention to evade tax;
(b) issues any invoice or bill without
supply of goods or services or both in
violation of the provisions of this Act, or
the rules made thereunder leading to
wrongful availment or utilisation of input
tax credit or refund of tax;
(c) avails input tax credit using such
invoice or bill referred to in clause (b);
(d) collects any amount as tax but fails
to pay the same to the Government beyond
a period of three months from the date on
which such payment becomes due;
(e) evades tax, fraudulently avails input
tax credit or fraudulently obtains refund
and where such offence is not covered
under clauses (a) to (d);
(f) falsifies or substitutes financial
records or produces fake accounts or
documents or furnishes any false
information with an intention to evade
payment of tax due under this Act;
(g) obstructs or prevents any officer in
the discharge of his duties under this Act;
(h) acquires possession of, or in any way
concerns himself in transporting, removing,
depositing, keeping, concealing, supplying,
or purchasing or in any other manner deals
with, any goods which he knows or has
reasons to believe are liable to confiscation
under this Act or the rules made
thereunder:
(i) receives or is in any way concerns
with the supply of or in any other manner
deals with any supply of services which
he knows or has reasons to believe are in
contravention of any provisions of this Act
or the rules made thereunder;
(j) tampers with or destroys any material
evidence or documents;
(k) fails to supply any information which
he is required to supply under this Act or
the rules made thereunder or (unless with
a reasonable belief, the burden of proving
which shall be upon him, that the
information supplied by him is true)
supplies false information; or
(l) attempts to commit, or abets the
commission of any of the offences
mentioned in clauses (a) to (k) of this
section,
shall be punishable—
(i) in cases where the amount of tax
evaded or the amount of input tax credit
wrongly availed or utilised or the
amount of refund wrongly taken exceeds
five
hundred
lakh
rupees,
with
imprisonment for a term which may
extend to five years and with fine.
(ii) in cases where the amount of tax
evaded or the amount of input tax credit
wrongly availed or utilised or the
amount of refund wrongly taken exceeds
two hundred lakh rupees but does not
exceed five hundred lakh rupees, with
imprisonment for a term which may
extend to three years and with fine;
(iii) in the case of any other offence
where the amount of tax evaded or the
amount of input tax credit wrongly
availed or utilised or the amount of
refund wrongly taken exceeds one
hundred lakh rupees but does not
exceed two hundred lakh rupees, with
imprisonment for a term which may
extend to one year and with fine;
(iv) in cases where he commits or
abets the commission of an offence
specified in clause (f) or clause (g) or
clause (j), he shall be punishable with
imprisonment for a term which may
extend to six months or with fine or with
both.
(2) Where any person convicted of an
offence under this section is again convicted
of an offence under this section, then, he shall
be punishable for the second and for every
subsequent offence with imprisonment for a
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
765
term which may extend to five years and
with fine.
(3) The imprisonment referred to in clauses
(i), (ii) and (iii) of sub-section (1) and sub-
-section (2) shall, in the absence of special
and adequate reasons to the contrary to be
recorded in the judgment of the Court, be
for a term not less than six months.
(4) Notwithstanding anything
contained in the Code of Criminal
Procedure, 1973, all offences under
this Act, except the offences
referred to in sub-section (5) shall
be non-cognizable and bailable.
(5) The offences specified in clause (a) or
clause (b) or clause (c) or clause (d) of sub-
-section (1) and punishable under clause (i)
of that sub-section shall be cognizable and
non-bailable.
(6) A person shall not be prosecuted for
any offence under this section except with
the previous sanction of the Commissioner.
Explanation.— For the purposes of this
section, the term “tax” shall include the
amount of tax evaded or the amount of input
tax credit wrongly availed or utilised or refund
wrongly taken under the provisions of this
Act, the State Goods and Services Tax Act,
the Integrated Goods and Services Tax Act
or the Union Territory Goods and Services
Tax Act and cess levied under the Goods and
Services Tax (Compensation to States) Act.
133. Liability of officers and certain other
persons.— (1) Where any person engaged in
connection with the collection of statistics
under section 151 or compilation or
computerisation thereof or if any officer of
central tax having access to information
specified under sub-section (1) of section 150,
or if any person engaged in connection with
the provision of service on the common portal
or the agent of common portal, wilfully
discloses any information or the contents of
any return furnished under this Act or rules
made thereunder otherwise than in execution
of his duties under the said sections or for
the purposes of prosecution for an offence
under this Act or under any other Act for the
time being in force, he shall be punishable
with imprisonment for a term which may
extend to six months or with fine which may
extend to twenty-five thousand rupees, or
with both.
(2) Any person—
(a) who is a Government servant shall
not be prosecuted for any offence under
this section except with the previous
sanction of the Government;
(b) who is not a Government servant
shall not be prosecuted for any offence
under this section except with the previous
sanction of the Commissioner.
134. Cognizance of offences.— No court
shall take cognizance of any offence
punishable under this Act or the rules made
thereunder except with the previous sanction
of the Commissioner, and no court inferior to
that of a Magistrate of the First Class, shall
try any such offence.
135. Presumption of culpable mental
state.— In any prosecution for an offence
under this Act which requires a culpable
mental state on the part of the accused, the
court shall presume the existence of such
mental state but it shall be a defence for the
accused to prove the fact that he had no
such mental state with respect to the act
charged as an offence in that prosecution.
Explanation.— For the purposes of this
section,—
(i) the expression “culpable mental
state”
includes
intention,
motive,
knowledge of a fact, and belief in, or reason
to believe, a fact;
(ii) a fact is said to be proved only when
the court believes it to exist beyond
reasonable doubt and not merely when
its existence is established by a
preponderance of probability.
136. Relevancy of statements under certain
circumstances.— A statement made and
signed by a person on appearance in
response to any summons issued under
section 70 during the course of any inquiry
2 of 1974.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
766
or proceedings under this Act shall be
relevant, for the purpose of proving, in any
prosecution for an offence under this Act,
the truth of the facts which it contains,—
(a) when the person who made the
statement is dead or cannot be found, or
is incapable of giving evidence, or is kept
out of the way by the adverse party, or
whose presence cannot be obtained
without an amount of delay or expense
which, under the circumstances of the
case, the court considers unreasonable; or
(b) when the person who made the
statement is examined as a witness in the
case before the court and the court is of
the opinion that, having regard to the
circumstances of the case, the statement
should be admitted in evidence in the
interest of justice.
137. Offences by companies.— (1) Where
an offence committed by a person under this
Act is a company, every person who, at the
time the offence was committed was in
charge of, and was responsible to, the
company for the conduct of business of the
company, as well as the company, shall be
deemed to be guilty of the offence and shall
be liable to be proceeded against and
punished accordingly.
(2) Notwithstanding anything contained in
sub-section (1), where an offence under this
Act has been committed by a company and
it is proved that the offence has been
committed with the consent or connivance
of, or is attributable to any negligence on the
part of, any director, manager, secretary or
other officer of the company, such director,
manager, secretary or other officer shall also
be deemed to be guilty of that offence and
shall be liable to be proceeded against and
punished accordingly.
(3) Where an offence under this Act has
been committed by a taxable person being a
partnership firm or a Limited Liability
Partnership or a Hindu Undivided Family or
a trust, the partner or karta or managing
trustee shall be deemed to be guilty of that
offence and shall be liable to be proceeded
against and punished accordingly and the
provisions of sub-section (2) shall, mutatis
mutandis, apply to such persons.
(4) Nothing contained in this section shall
render any such person liable to any
punishment provided in this Act, if he proves
that the offence was committed without his
knowledge or that he had exercised all due
diligence to prevent the commission of such
offence.
Explanation.— For the purposes of this
section,—
(i) “company” means a body corporate
and includes a firm or other association of
individuals; and
(ii) “director”, in relation to a firm, means
a partner in the firm.
138. Compounding of offences.— (1) Any
offence under this Act may, either before or
after the institution of prosecution, be
compounded by the Commissioner on
payment, by the person accused of the
offence, to the Central Government or the
State Government, as the case be, of such
compounding amount in such manner as may
be prescribed:
Provided that nothing contained in this
section shall apply to—
(a) a person who has been allowed to
compound once in respect of any of the
offences specified in clauses (a) to (f) of
sub-section (1) of section 132 and the
offences specified in clause (l) which are
relatable to offences specified in clauses
(a) to (f) of the said sub-section;
(b) a person who has been allowed to
compound once in respect of any offence,
other than those in clause (a), under this
Act or under the provisions of any State
Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act or
the Integrated Goods and Services Tax Act
in respect of supplies of value exceeding
one crore rupees;
(c) a person who has been accused of
committing an offence under this Act
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
767
which is also an offence under any other
law for the time being in force;
(d) a person who has been convicted
for an offence under this Act by a court;
(e) a person who has been accused of
committing an offence specified in clause
(g) or clause (j) or clause (k) of sub-section
(1) of section 132; and
(f) any other class of persons or offences
as may be prescribed:
Provided further that any compounding
allowed under the provisions of this section
shall not affect the proceedings, if any,
instituted under any other law:
Provided also that compounding shall be
allowed only after making payment of tax,
interest and penalty involved in such
offences.
(2) The amount for compounding of
offences under this section shall be such as
may be prescribed, subject to the minimum
amount not being less than ten thousand
rupees or fifty per cent. of the tax involved,
whichever is higher, and the maximum
amount not being less than thirty thousand
rupees or one hundred and fifty per cent. of
the tax, whichever is higher.
(3) On payment of such compounding
amount as may be determined by the
Commissioner, no further proceedings shall
be initiated under this Act against the
accused person in respect of the same
offence and any criminal proceedings, if
already initiated in respect of the said offence,
shall stand abated.
CHAPTER XX
Transitional Provisions
139. Migration of existing tax payers.— (1)
On and from the appointed day, every person
registered under any of the existing laws and
having a valid Permanent Account Number
shall be issued a certificate of registration on
provisional basis, subject to such conditions
and in such form and manner as may be
prescribed, which unless replaced by a final
certificate of registration under sub-section
(2), shall be liable to be cancelled if the
conditions so prescribed are not complied
with.
(2) The final certificate of registration shall
be granted in such form and manner and
subject to such conditions as may be
prescribed.
(3) The certificate of registration issued to
a person under sub-section (1) shall be
deemed to have not been issued if the said
registration is cancelled in pursuance of an
application filed by such person that he was
not liable to registration under section 22 or
section 24.
140. Transitional arrangements for input
tax credit.— (1) A registered person, other
than a person opting to pay tax under section
10, shall be entitled to take, in his electronic
credit ledger, the amount of CENVAT credit
carried forward in the return relating to the
period ending with the day immediately
preceding the appointed day, furnished by
him under the existing law in such manner
as may be prescribed:
Provided that the registered person shall
not be allowed to take credit in the following
circumstances, namely:—
(i) where the said amount of credit is
not admissible as input tax credit under
this Act; or
(ii) where he has not furnished all the
returns required under the existing law
for the period of six months immediately
preceding the appointed date; or
(iii) where the said amount of credit
relates to goods manufactured and cleared
under such exemption notifications as are
notified by the Government.
(2) A registered person, other than a person
opting to pay tax under section 10, shall be
entitled to take, in his electronic credit ledger,
credit of the unavailed CENVAT credit in
respect of capital goods, not carried forward
in a return, furnished under the existing law
by him, for the period ending with the day
immediately preceding the appointed day in
such manner as may be prescribed:
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
768
Provided that the registered person shall
not be allowed to take credit unless the said
credit was admissible as CENVAT credit
under the existing law and is also admissible
as input tax credit under this Act.
Explanation.— For the purposes of this
sub-section, the expression “unavailed
CENVAT credit” means the amount that
remains after subtracting the amount of
CENVAT credit already availed in respect of
capital goods by the taxable person under
the existing law from the aggregate amount
of CENVAT credit to which the said person
was entitled in respect of the said capital
goods under the existing law.
(3) A registered person, who was not liable
to be registered under the existing law, or
who was engaged in the manufacture of
exempted goods or provision of exempted
services, or who was providing works
contract service and was availing of the
benefit of notification No. 26/2012-Service Tax,
dated the 20th June, 2012 or a first stage
dealer or a second stage dealer or a
registered importer or a depot of a
manufacturer, shall be entitled to take, in his
electronic credit ledger, credit of eligible
duties in respect of inputs held in stock
and inputs contained in semi-finished or
finished goods held in stock on the appointed
day subject to the following conditions,
namely:—
(i) such inputs or goods are used or
intended to be used for making taxable
supplies under this Act;
(ii) the said registered person is eligible
for input tax credit on such inputs under
this Act;
(iii) the said registered person is in
possession of invoice or other prescribed
documents evidencing payment of duty
under the existing law in respect of such
inputs;
(iv) such invoices or other prescribed
documents were issued not earlier than
twelve months immediately preceding the
appointed day; and
(v) the supplier of services is not eligible
for any abatement under this Act:
Provided that where a registered person,
other than a manufacturer or a supplier of
services, is not in possession of an invoice or
any other documents evidencing payment of
duty in respect of inputs, then, such
registered person shall, subject to such
conditions, limitations and safeguards as may
be prescribed, including that the said taxable
person shall pass on the benefit of such
credit by way of reduced prices to the
recipient, be allowed to take credit at such
rate and in such manner as may be
prescribed.
(4) A registered person, who was
engaged in the manufacture of
taxable as well as exempted goods
under the Central Excise Act, 1944
or provision of taxable as well as
exempted services under Chapter
V of the Finance Act, 1994, but
which are liable to tax under this
Act, shall be entitled to take, in his
electronic credit ledger,—
(a) the amount of CENVAT credit carried
forward in a return furnished under the
existing law by him in accordance with
the provisions of sub-section (1); and
(b) the amount of CENVAT credit of
eligible duties in respect of inputs held in
stock and inputs contained in semi-finished
or finished goods held in stock on the
appointed day, relating to such exempted
goods or services, in accordance with the
provisions of sub-section (3).
(5) A registered person shall be entitled to
take, in his electronic credit ledger, credit of
eligible duties and taxes in respect of inputs
or input services received on or after the
appointed day but the duty or tax in respect
of which has been paid by the supplier under
the existing law, subject to the condition that
the invoice or any other duty or tax paying
document of the same was recorded in the
books of account of such person within a
period of thirty days from the appointed day:
1 of 1944.
32 of 1994.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
769
Provided that the period of thirty days may,
on sufficient cause being shown, be extended
by the Commissioner for a further period not
exceeding thirty days:
Provided further that said registered
person shall furnish a statement, in such
manner as may be prescribed, in respect of
credit that has been taken under this sub-
section.
(6) A registered person, who was either
paying tax at a fixed rate or paying a fixed
amount in lieu of the tax payable under the
existing law shall be entitled to take, in his
electronic credit ledger, credit of eligible
duties in respect of inputs held in stock and
inputs contained in semi-finished or finished
goods held in stock on the appointed day
subject to the following conditions, namely:—
(i) such inputs or goods are used or
intended to be used for making taxable
supplies under this Act;
(ii) the said registered person is not
paying tax under section 10;
(iii) the said registered person is eligible
for input tax credit on such inputs under
this Act;
(iv) the said registered person is in
possession of invoice or other prescribed
documents evidencing payment of duty
under the existing law in respect of inputs;
and
(v) such invoices or other prescribed
documents were issued not earlier than
twelve months immediately preceding the
appointed day.
(7) Notwithstanding anything to the
contrary contained in this Act, the input tax
credit on account of any services received
prior to the appointed day by an Input
Service Distributor shall be eligible for
distribution as credit under this Act even if
the invoices relating to such services are
received on or after the appointed day.
(8) Where a registered person having
centralised registration under the existing
law has obtained a registration under this
Act, such person shall be allowed to take, in
his electronic credit ledger, credit of the
amount of CENVAT credit carried forward in
a return, furnished under the existing law
by him, in respect of the period ending with
the day immediately preceding the appointed
day in such manner as may be prescribed:
Provided that if the registered person
furnishes his return for the period ending
with the day immediately preceding the
appointed day within three months of the
appointed day, such credit shall be allowed
subject to the condition that the said return
is either an original return or a revised return
where the credit has been reduced from that
claimed earlier:
Provided further that the registered person
shall not be allowed to take credit unless the
said amount is admissible as input tax credit
under this Act:
Provided also that such credit may be
transferred to any of the registered persons
having the same Permanent Account Number
for which the centralised registration was
obtained under the existing law.
(9) Where any CENVAT credit availed for
the input services provided under the
existing law has been reversed due to non-
payment of the consideration within a period
of three months, such credit can be reclaimed
subject to the condition that the registered
person has made the payment of the
consideration for that supply of services
within a period of three months from the
appointed day.
(10) The amount of credit under sub-
-sections (3), (4) and (6) shall be calculated
in such manner as may be prescribed.
Explanation 1.— For the purposes of
sub-sections (3), (4) and (6), the expression
“eligible duties” means—
(i) the additional duty of excise
leviable under section 3 of the
Additional Duties of Excise
(Goods of Special Importance)
Act, 1957;
58 of 1957.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
770
(ii) the additional duty leviable
under sub-section (1) of section
3 of the Customs Tariff Act, 1975;
(iii) the additional duty leviable
under sub-section (5) of section
3 of the Customs Tarrif Act, 1975;
(iv) the additional duty of
excise leviable under section 3 of
the Additional Duties of Excise
(Textile and Textile Articles) Act,
1978;
(v) the duty of excise specified
in the First Schedule to the
Central Excise Tariff Act, 1985;
(vi) the duty of excise specified
in the Second Schedule to the
Central Excise Tariff Act, 1985;
and
(vii) the National Calamity
Contingent Duty leviable under
section 136 of the Finance Act,
2001,
in respect of inputs held in stock and inputs
contained in semi-finished or finished
goods held in stock on the appointed
day.
Explanation 2.— For the purposes of sub-
-section (5), the expression “eligible duties
and taxes” means—
(i) the additional duty of excise
leviable under section 3 of the
Additional Duties of Excise
(Goods of Special Importance)
Act, 1957;
(ii) the additional duty leviable
under sub-section (1) of section
3 of the Customs Tariff Act, 1975;
(iii) the additional duty leviable
under sub-section (5) of section
3 of the Customs Tariff Act, 1975;
(iv) the additional duty of
excise leviable under section 3 of
the Additional Duties of Excise
(Textile and Textile Articles) Act,
1978;
(v) the duty of excise specified
in the First Schedule to the
Central Excise Tariff Act, 1985;
(vi) the duty of excise specified
in the Second Schedule to the
Central Excise Tariff Act, 1985;
(vii) the National Calamity
Contingent Duty leviable under
section 136 of the Finance Act,
2001; and
(viii) the service tax leviable
under section 66B of the Finance
Act, 1994,
in respect of inputs and input services
received on or after the appointed day.
141. Transitional provisions relating to job
work.— (1) Where any inputs received at a
place of business had been removed as such
or removed after being partially processed
to a job worker for further processing, testing,
repair, reconditioning or any other purpose
in accordance with the provisions of existing
law prior to the appointed day and such
inputs are returned to the said place on or
after the appointed day, no tax shall be
payable if such inputs, after completion of
the job work or otherwise, are returned to
the said place within six months from the
appointed day:
Provided that the period of six months may,
on sufficient cause being shown, be extended
by the Commissioner for a further period not
exceeding two months:
Provided further that if such inputs are not
returned within the period specified in this
sub-section, the input tax credit shall be
liable to be recovered in accordance with
the provisions of clause (a) of sub-section (8)
of section 142.
(2) Where any semi-finished goods had
been removed from the place of business to
any other premises for carrying out certain
manufacturing processes in accordance with
the provisions of existing law prior to the
appointed day and such goods (hereafter in
this section referred to as “the said goods”)
51 of 1975.
51 of 1975.
40 of 1978.
5 of 1986.
5 of 1986.
14 of 2001.
58 of 1957.
51 of 1975.
40 of 1978.
51 of 1975.
5 of 1986.
5 of 1986.
14 of 2001.
32 of 1994.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
771
are returned to the said place on or after the
appointed day, no tax shall be payable, if the
said goods, after undergoing manufacturing
processes or otherwise, are returned to the
said place within six months from the
appointed day:
Provided that the period of six months may,
on sufficient cause being shown, be extended
by the Commissioner for a further period not
exceeding two months:
Provided further that if the said goods are
not returned within the period specified in
this sub-section, the input tax credit shall be
liable to be recovered in accordance with
the provisions of clause (a) of sub-section (8)
of section 142:
Provided also that the manufacturer may,
in accordance with the provisions of the
existing law, transfer the said goods to the
premises of any registered person for the
purpose of supplying there from on payment
of tax in India or without payment of tax for
exports within the period specified in this
sub-section.
(3)
Where
any
excisable
goods
manufactured at a place of business had been
removed without payment of duty for
carrying out tests or any other process not
amounting to manufacture, to any other
premises, whether registered or not, in
accordance with the provisions of existing
law prior to the appointed day and such
goods, are returned to the said place on or
after the appointed day, no tax shall be
payable if the said goods, after undergoing
tests or any other process, are returned to
the said place within six months from the
appointed day:
Provided that the period of six months may,
on sufficient cause being shown, be extended
by the Commissioner for a further period not
exceeding two months:
Provided further that if the said goods are
not returned within the period specified in
this sub-section, the input tax credit shall be
liable to be recovered in accordance with
the provisions of clause (a) of sub-section (8)
of section 142:
Provided also that the manufacturer may,
in accordance with the provisions of the
existing law, transfer the said goods from the
said other premises on payment of tax in
India or without payment of tax for exports
within the period specified in this
sub-section.
(4) The tax under sub-sections (1), (2) and
(3) shall not be payable, only if the
manufacturer and the job worker declare the
details of the inputs or goods held in stock
by the job worker on behalf of the
manufacturer on the appointed day in such
form and manner and within such time as
may be prescribed.
142. Miscellaneous transitional pro-
visions.— (1) Where any goods on which
duty, if any, had been paid under the existing
law at the time of removal thereof, not being
earlier than six months prior to the appointed
day, are returned to any place of business on
or after the appointed day, the registered
person shall be eligible for refund of the duty
paid under the existing law where such
goods are returned by a person, other than
a registered person, to the said place of
business within a period of six months from
the appointed day and such goods are
identifiable to the satisfaction of the proper
officer:
Provided that if the said goods are returned
by a registered person, the return of such
goods shall be deemed to be a supply.
(2) (a) where, in pursuance of a contract
entered into prior to the appointed day, the
price of any goods or services or both is
revised upwards on or after the appointed
day, the registered person who had removed
or provided such goods or services or both
shall issue to the recipient a supplementary
invoice or debit note, containing such
particulars as may be prescribed, within
thirty days of such price revision and for the
purposes of this Act such supplementary
invoice or debit note shall be deemed to have
been issued in respect of an outward supply
made under this Act;
(b) where, in pursuance of a contract
entered into prior to the appointed day, the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
772
price of any goods or services or both is
revised downwards on or after the appointed
day, the registered person who had removed
or provided such goods or services or both
may issue to the recipient a credit note,
containing such particulars as may be
prescribed, within thirty days of such price
revision and for the purposes of this Act such
credit note shall be deemed to have been
issued in respect of an outward supply made
under this Act:
Provided that the registered person shall
be allowed to reduce his tax liability on
account of issue of the credit note only if the
recipient of the credit note has reduced his
input tax credit corresponding to such
reduction of tax liability.
(3) Every claim for refund filed
by any person before on or after the
appointed day, for refund of any
amount of CENVAT credit, duty, tax,
interest or any other amount paid
under the existing law, shall be
disposed of in accordance with the
provisions of existing law and any
amount eventually accruing to
him shall be paid in cash,
notwithstanding anything to the
contrary contained under the
provisions of existing law other than
the provisions of sub-section (2) of
section 11B of the Central Excise
Act, 1944:
Provided that where any claim for refund
of CENVAT credit is fully or partially rejected,
the amount so rejected shall lapse:
Provided further that no refund shall be
allowed of any amount of CENVAT credit
where the balance of the said amount as on
the appointed day has been carried forward
under this Act.
(4) Every claim for refund filed after the
appointed day for refund of any duty or tax
paid under existing law in respect of the
goods or services exported before or after
the appointed day, shall be disposed of in
accordance with the provisions of the existing
law:
Provided that where any claim for refund
of CENVAT credit is fully or partially rejected,
the amount so rejected shall lapse:
Provided further that no refund shall be
allowed of any amount of CENVAT credit
where the balance of the said amount as on
the appointed day has been carried forward
under this Act.
(5) Every claim filed by a person
after the appointed day for refund
of tax paid under the existing law
in respect of services not provided
shall be disposed of in accordance
with the provisions of existing law
and
any
amount
eventually
accruing to him shall be paid in
cash, notwithstanding anything to
the contrary contained under the
provisions of existing law other than
the provisions of sub-section (2) of
section 11B of the Central Excise
Act, 1944.
(6) (a) every proceeding of
appeal, review or reference relating
to a claim for CENVAT credit
initiated whether before, on or after
the appointed day under the
existing law shall be disposed of in
accordance with the provisions of
existing law, and any amount of
credit found to be admissible to the
claimant shall be refunded to him
in cash, notwithstanding anything
to the contrary contained under the
provisions of existing law other than
the ‘provisions of sub-section (2) of
section 11B of the Central Excise
Act, 1944 and the amount rejected,
if any, shall not be admissible as
input tax credit under this Act:
Provided that no refund shall be allowed
of any amount of CENVAT credit where the
balance of the said amount as on the
appointed day has been carried forward
under this Act;
(b) every proceeding of appeal, review or
reference relating to recovery of CENVAT
credit initiated whether before, on or after
the appointed day under the existing law
1 of 1944.
1 of 1944.
1 of 1944.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
773
shall be disposed of in accordance with the
provisions of existing law and if any amount
of credit becomes recoverable as a result of
such appeal, review or reference, the same
shall, unless recovered under the existing
law, be recovered as an arrear of tax under
this Act and the amount so recovered shall
not be admissible as input tax credit under
this Act.
(7) (a) every proceeding of appeal, review
or reference relating to any output duty or
tax liability initiated whether before, on or
after the appointed day under the existing
law, shall be disposed of in accordance with
the provisions of the existing law, and if any
amount becomes recoverable as a result of
such appeal, review or reference, the same
shall, unless recovered under the existing
law, be recovered as an arrear of duty or tax
under this Act and the amount so recovered
shall not be admissible as input tax credit
under this Act.
(b) every proceeding of appeal,
review or reference relating to any
output duty or tax liability initiated
whether before, on or after the
appointed day under the existing
law, shall be disposed of in
accordance with the provisions of
the existing law, and any amount
found to be admissible to the
claimant shall be refunded to him
in cash, notwithstanding anything
to the contrary contained under the
provisions of existing law other than
the provisions of sub-section (2) of
section 11B of the Central Excise
Act, 1944 and the amount rejected,
if any, shall not be admissible as
input tax credit under this Act.
(8) (a) where in pursuance of an
assessment or adjudication proceedings
instituted, whether before, on or after the
appointed day, under the existing law, any
amount of tax, interest, fine or penalty
becomes recoverable from the person, the
same shall, unless recovered under the
existing law, be recovered as an arrear of
tax under this Act and the amount so
recovered shall not be admissible as input
tax credit under this Act;
(b) where in pursuance of
an assessment or adjudication
proceedings instituted, whether
before, on or after the appointed
day, under the existing law, any
amount of tax, interest, fine or
penalty becomes refundable to the
taxable person, the same shall be
refunded to him in cash under the
said law, notwithstanding anything
to the contrary contained in the
said law other than the provisions
of sub-section (2) of section 11B of
the Central Excise Act, 1944 and the
amount rejected, if any, shall not be
admissible as input tax credit under
this Act.
(9) (a) where any return, furnished under
the existing law, is revised after the appointed
day and if, pursuant to such revision, any
amount is found to be recoverable or any
amount of CENVAT credit is found to be
inadmissible, the same shall, unless
recovered under the existing law, be
recovered as an arrear of tax under this Act
and the amount so recovered shall not be
admissible as input tax credit under this Act;
(b) where any return, furnished
under the existing law, is revised
after the appointed day but within
the time limit specified for such
revision under the existing law and
if, pursuant to such revision, any
amount is found to be refundable
or CENVAT credit is found to be
admissible to any taxable person,
the same shall be refunded to him
in cash under the existing law,
notwithstanding anything to the
contrary contained in the said law
other than the provisions of sub-
-section (2) of section 11B of the
Central Excise Act, 1944 and the
amount rejected, if any, shall not be
admissible as input tax credit under
this Act.
(10) Save as otherwise provided in this
Chapter, the goods or services or both
1 of 1944.
1 of 1944.
1 of 1944.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
774
supplied on or after the appointed day in
pursuance of a contract entered into prior to
the appointed day shall be liable to tax under
the provisions of this Act.
(11)
(a)
notwithstanding
anything
contained in section 12, no tax shall be
payable on goods under this Act to the extent
the tax was leviable on the said goods under
the Value Added Tax Act of the State;
(b) notwithstanding anything
contained in section 13, no tax shall
be payable on services under this
Act to the extent the tax was
leviable on the said services under
Chapter V of the Finance Act, 1994;
(c) where tax was paid on any
supply both under the Value Added
Tax Act and under Chapter V of the
Finance Act, 1994, tax shall be
leviable under this Act and the
taxable person shall be entitled to
take credit of value added tax or
service tax paid under the existing
law to the extent of supplies made
after the appointed day and such
credit shall be calculated in such
manner as may be prescribed.
(12) Where any goods sent on approval
basis, not earlier than six months before the
appointed day, are rejected or not approved
by the buyer and returned to the seller on or
after the appointed day, no tax shall be
payable thereon if such goods are returned
within six months from the appointed day:
Provided that the said period of six months
may, on sufficient cause being shown, be
extended by the Commissioner for a further
period not exceeding two months:
Provided further that the tax shall be
payable by the person returning the goods if
such goods are liable to tax under this Act,
and are returned after a period specified in
this sub-section:
Provided also that tax shall be payable by
the person who has sent the goods on
approval basis if such goods are liable to tax
under this Act, and are not returned within
a period specified in this sub-section.
(13) Where a supplier has made any sale
of goods in respect of which tax was required
to be deducted at source under any law of a
State or Union territory relating to Value
Added Tax and has also issued an invoice for
the same before the appointed day, no
deduction of tax at source under section 51
shall be made by the deductor under the
said section where payment to the said
supplier is made on or after the appointed
day.
Explanation.— For the purposes
of this Chapter, the expressions
“capital goods”, “Central Value
Added Tax (CENVAT) credit”, “first
stage dealer”, “second stage
dealer”, or “manufacture” shall
have
the
same
meaning
as
respectively assigned to them in the
Central Excise Act, 1944 or the
rules made thereunder.
CHAPTER XXI
Miscellaneous
143. Job work procedure.— (1) A registered
person (hereafter in this section referred to
as the “principal”) may under intimation and
subject to such conditions as may be
prescribed, send any inputs or capital goods,
without payment of tax, to a job worker for
job work and from there subsequently send
to another job worker and likewise, and
shall,—
(a) bring back inputs, after completion
of job work or otherwise, or capital goods,
other than moulds and dies, jigs and
fixtures, or tools, within one year and three
years, respectively, of their being sent out,
to any of his place of business, without
payment of tax;
(b) supply such inputs, after completion
of job work or otherwise, or capital goods,
other than moulds and dies jigs and
fixtures, or tools, within one year and three
years, respectively, of their being sent out
from the place of business of a job worker
on payment of tax within India, or with or
without payment of tax for export, as the
case may be:
32 of 1994.
32 of 1994.
1 of 1944.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
775
Provided that the principal shall not
supply the goods from the place of business
of a job worker in accordance with the
provisions of this clause unless the said
principal declares the place of business of
the job worker as his additional place of
business except in a case—
(i) where the job worker is registered
under section 25; or
(ii) where the principal is engaged in
the supply of such goods as may be
notified by the Commissioner.
(2) The responsibility for keeping proper
accounts for the inputs or capital goods shall
lie with the principal.
(3) Where the inputs sent for job work are
not received back by the principal after
completion of job work or otherwise in
accordance with the provisions of clause (a)
of sub-section (1) or are not supplied from
the place of business of the job worker in
accordance with the provisions of clause (b)
of sub-section (1) within a period of one year
of their being sent out, it shall be deemed
that such inputs had been supplied by the
principal to the job worker on the day when
the said inputs were sent out.
(4) Where the capital goods, other than
moulds and dies, jigs and fixtures, or tools,
sent for job work are not received back by
the principal in accordance with the
provisions of clause (a) of sub-section (1) or
are not supplied from the place of business
of the job worker in accordance with the
provisions of clause (b) of sub-section (1)
within a period of three years of their being
sent out, it shall be deemed that such capital
goods had been supplied by the principal to
the job worker on the day when the said
capital goods were sent out.
(5) Notwithstanding anything contained in
sub-sections (1) and (2), any waste and scrap
generated during the job work may be
supplied by the job worker directly from his
place of business on payment of tax, if such
job worker is registered, or by the principal,
if the job worker is not registered.
Explanation.— For the purposes of job
work, input includes intermediate goods
arising from any treatment or process carried
out on the inputs by the principal or the job
worker.
144. Presumption as to documents in
certain cases.— Where any document—
(i) is produced by any person under this
Act or any other law for the time being in
force; or
(ii) has been seized from the custody or
control of any person under this Act or
any other law for the time being in force;
or
(iii) has been received from any place
outside India in the course of any
proceedings under this Act or any other
law for the time being in force,
and such document is tendered by the
prosecution in evidence against him or any
other person who is tried jointly with him,
the court shall—
(a) unless the contrary is proved by
such person, presume—
(i) the truth of the contents of such
document;
(ii) that the signature and every other
part of such document which purports
to be in the handwriting of any
particular person or which the court
may reasonably assume to have been
signed by, or to be in the handwriting
of, any particular person, is in that
person’s handwriting, and in the case of
a document executed or attested, that it
was executed or attested by the person
by whom it purports to have been so
executed or attested;
(b) admit the document in evidence
notwithstanding that it is not duly stamped,
if such document is otherwise admissible
in evidence.
145. Admissibility of micro films, facsimile
copies of documents and computer printouts
as
documents
and
evidence.—
(1)
Notwithstanding anything contained in any
other law for the time being in force,—
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
776
(a) a micro film of a document or the
reproduction of the image or images
embodied in such micro film (whether
enlarged or not); or
(b) a facsimile copy of a document; or
(c) a statement contained in a document
and included in a printed material
produced by a computer, subject to such
conditions as may be prescribed; or
(d) any information stored electronically
in any device or media, including any hard
copies made of such information,
shall be deemed to be a document for the
purposes of this Act and the rules made
thereunder and shall be admissible in any
proceedings thereunder, without further
proof or production of the original, as
evidence of any contents of the original or of
any fact stated therein of which direct
evidence would be admissible.
(2) In any proceedings under this Act or
the rules made thereunder, where it is
desired to give a statement in evidence by
virtue of this section, a certificate,—
(a) identifying the document containing
the statement and describing the manner
in which it was produced;
(b) giving such particulars of any device
involved in the production of that document
as may be appropriate for the purpose of
showing that the document was produced
by a computer,
shall be evidence of any matter stated in
the certificate and for the purposes of this
sub-section it shall be sufficient for a matter
to be stated to the best of the knowledge
and belief of the person stating it.
146. Common Portal.— The Government
may, on the recommendations of the Council,
notify the Common Goods and Services Tax
Electronic Portal for facilitating registration,
payment of tax, furnishing of returns,
computation and settlement of integrated tax,
electronic way bill and for carrying out such
other functions and for such purposes as may
be prescribed.
147. Deemed exports.— The Government
may, on the recommendations of the Council,
notify certain supplies of goods as deemed
exports, where goods supplied do not leave
India, and payment for such supplies is
received either in Indian rupees or in
convertible foreign exchange, if such goods
are manufactured in India.
148. Special procedure for certain
processes.— The Government may, on the
recommendations of the Council, and subject
to such conditions and safeguards as may
be prescribed, notify certain classes of
registered persons, and the special
procedures to be followed by such persons
including those with regard to registration,
furnishing of return, payment of tax and
administration of such persons.
149. Goods and services tax compliance
rating.— (1) Every registered person may be
assigned a goods and services tax compliance
rating score by the Government based on
his record of compliance with the provisions
of this Act.
(2) The goods and services tax compliance
rating score may be determined on the basis
of such parameters as may be prescribed.
(3) The goods and services tax compliance
rating score may be updated at periodic
intervals and intimated to the registered
person and also placed in the public domain
in such manner as may be prescribed.
150. Obligation to furnish information
return.— (1) Any person, being—
(a) a taxable person; or
(b) a local authority or other public body
or association; or
(c) any authority of the State Government
responsible for the collection of value
added tax or sales tax or State excise duty
or an authority of the Central Government
responsible for the collection of excise duty
or customs duty; or
(d) an income tax authority
appointed under the provisions of
the Income-tax Act, 1961; or
43 of 1961.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
777
(e) a banking company within
the meaning of clause (a) of
section 45A of the Reserve Bank
of India Act, 1934; or
(f) a State Electricity Board or
an electricity distribution or
transmission licensee under the
Electricity Act, 2003, or any other
entity entrusted with such
functions
by
the
Central
Government
or
the
State
Government; or
(g) the Registrar or Sub-
-Registrar
appointed
under
section 6 of the Registration Act,
1908; or
(h) a Registrar within the
meaning of the Companies Act,
2013; or
(i) the registering authority
empowered to register motor
vehicles under the Motor Vehicles
Act, 1988; or
(j) the Collector referred to in
clause (c) of section 3 of the
Right to Fair Compensation
and Transparency in Land
Acquisition, Rehabilitation and
Resettlement Act, 2013; or
(k) the recognised stock
exchange referred to in clause (f)
of section 2 of the Securities
Contracts (Regulation) Act, 1956;
or
(l) a depository referred to in
clause (e) of sub-section (1) of
section 2 of the Depositories Act,
1996; or
(m) an officer of the Reserve
Bank of India as constituted under
section 3 of the Reserve Bank of
India Act, 1934; or
(n) the Goods and Services Tax
Network, a company registered
under the Companies Act, 2013;
or
(o) a person to whom a Unique Identity
Number has been granted under sub-
-section (9) of section 25; or
(p) any other person as may be specified,
on the recommendations of the Council,
by the Government,
who is responsible for maintaining record
of registration or statement of accounts or
any periodic return or document containing
details of payment of tax and other details of
transaction of goods or services or both or
transactions related to a bank account or
consumption of electricity or transaction of
purchase, sale or exchange of goods or
property or right or interest in a property
under any law for the time being in force,
shall furnish an information return of the same
in respect of such periods, within such time,
in such form and manner and to such
authority or agency as may be prescribed.
(2) Where the Commissioner, or an officer
authorised by him in this behalf, considers
that the information furnished in the
information return is defective, he may
intimate the defect to the person who has
furnished such information return and give
him an opportunity of rectifying the defect
within a period of thirty days from the date
of such intimation or within such further
period which, on an application made in this
behalf, the said authority may allow and if
the defect is not rectified within the said
period of thirty days or, the further period so
allowed, then, notwithstanding anything
contained in any other provisions of this Act,
such information return shall be treated as
not furnished and the provisions of this Act
shall apply.
(3) Where a person who is required to
furnish information return has not furnished
the same within the time specified in sub-
-section (1) or sub-section (2), the said
authority may serve upon him a notice
requiring furnishing of such information
return within a period not exceeding ninety
days from the date of service of the notice
and such person shall furnish the information
return.
2 of 1934.
36 of 2003.
16 of 1908.
18 of 2013.
59 of 1988.
30 of 2013.
42 of 1956.
22 of 1996.
2 of 1934.
18 of 2013.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
778
151. Power to collect statistics.— (1) The
Commissioner may, if he considers that it is
necessary so to do, by notification, direct that
statistics may be collected relating to any
matter dealt with by or in connection with
this Act.
(2) Upon such notification being issued,
the Commissioner, or any person authorised
by him in this behalf, may call upon the
concerned
persons
to
furnish
such
information or returns, in such form and
manner as may be prescribed, relating to any
matter in respect of which statistics is to be
collected.
152. Bar on disclosure of information.— (1)
No information of any individual return or
part thereof with respect to any matter given
for the purposes of section 150 or section
151 shall, without the previous consent in
writing of the concerned person or his
authorised representative, be published in
such manner so as to enable such particulars
to be identified as referring to a particular
person and no such information shall be used
for the purpose of any proceedings under
this Act.
(2) Except for the purposes of prosecution
under this Act or any other Act for the time
being in force, no person who is not engaged
in the collection of statistics under this Act
or compilation or computerisation thereof for
the purposes of this Act, shall be permitted
to see or have access to any information or
any individual return referred to in section
151.
(3) Nothing in this section shall apply to
the publication of any information relating to
a class of taxable persons or class of
transactions, if in the opinion of the
Commissioner, it is desirable in the public
interest to publish such information.
153. Taking assistance from an expert.—
Any officer not below the rank of Assistant
Commissioner may, having regard to the
nature and complexity of the case and the
interest of revenue, take assistance of any
expert at any stage of scrutiny, inquiry,
investigation or any other proceedings before
him.
154. Power to take samples.— The
Commissioner or an officer authorised by him
may take samples of goods from the
possession of any taxable person, where he
considers it necessary, and provide a receipt
for any samples so taken.
155. Burden of proof.— Where any person
claims that he is eligible for input tax credit
under this Act, the burden of proving such
claim shall lie on such person.
156. Persons deemed to be public
servants.— All persons discharging
functions under this Act shall be
deemed to be public servants with
in the meaning of section 21 of the
Indian Penal Code.
157. Protection of action taken under this
Act.— (1) No suit, prosecution or other legal
proceedings shall lie against the President,
State President, Members, officers or other
employees of the Appellate Tribunal or any
other person authorised by the said Appellate
Tribunal for anything which is in good faith
done or intended to be done under this Act
or the rules made thereunder.
(2) No suit, prosecution or other legal
proceedings shall lie against any officer
appointed or authorised under this Act for
anything which is done or intended to be
done in good faith under this Act or the rules
made thereunder.
158. Disclosure of information by a public
servant.— (1) All particulars contained in any
statement made, return furnished or
accounts or documents produced in
accordance with this Act, or in any record of
evidence given in the course of any
proceedings under this Act (other than
proceedings before a criminal court), or in
any record of any proceedings under this Act
shall, save as provided in sub-section (3), not
be disclosed.
(2) Notwithstanding anything
contained in the Indian Evidence
45 of 1860.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
779
Act, 1872, no court shall, save as
otherwise provided in sub-section
(3), require any officer appointed or
authorised under this Act to
produce before it or to give
evidence before it in respect of
particulars referred to in sub-section
(1).
(3) Nothing contained in this section shall
apply to the disclosure of,—
(a) any particulars in respect
of
any
statement,
return,
accounts, documents, evidence,
affidavit or deposition, for the
purpose of any prosecution under
the Indian Penal Code or the
Prevention of Corruption Act,
1988, or any other law for the
time being in force; or
(b) any particulars to the Central
Government or the State Government or
to any person acting in the implementation
of this Act, for the purposes of carrying
out the objects of this Act; or
(c) any particulars when such disclosure
is occasioned by the lawful exercise under
this Act of any process for the service of
any notice or recovery of any demand; or
(d) any particulars to a civil court in any
suit or proceedings, to which the
Government or any authority under this
Act is a party, which relates to any matter
arising out of any proceedings under this
Act or under any other law for the time
being in force authorising any such
authority
to
exercise
any
powers
thereunder; or
(e) any particulars to any officer
appointed for the purpose of audit of tax
receipts or refunds of the tax imposed by
this Act; or
(f)
any
particulars
where
such
particulars are relevant for the purposes
of any inquiry into the conduct of any
officer appointed or authorised under this
Act, to any person or persons appointed
as an inquiry officer under any law for the
time being in force; or
(g) any such particulars to an officer of
the Central Government or of any State
Government, as may be necessary for the
purpose of enabling that Government to
levy or realise any tax or duty; or
(h)
any
particulars
when
such
disclosure is occasioned by the lawful
exercise by a public servant or any other
statutory authority, of his or its powers
under any law for the time being in force;
or
(i) any particulars relevant to any inquiry
into a charge of misconduct in connection
with any proceedings under this Act
against a practising advocate, a tax
practitioner, a practising cost accountant,
a practising chartered accountant, a
practising company secretary to the
authority empowered to take disciplinary
action against the members practising the
profession of a legal practitioner, a cost
accountant, a chartered accountant or a
company secretary, as the case may be;
or
(j) any particulars to any agency
appointed for the purposes of data entry
on any automated system or for the
purpose of operating, upgrading or
maintaining any automated system where
such agency is contractually bound not to
use or disclose such particulars except for
the aforesaid purposes; or
(k) any particulars to an officer of the
Government as may be necessary for the
purposes of any other law for the time being
in force; or
(l) any information relating to any class
of taxable persons or class of transactions
for publication, if, in the opinion of the
Commissioner, it is desirable in the public
interest, to publish such information.
159. Publication of information in respect
of persons in certain cases.— (1) If the
Commissioner, or any other officer authorised
by him in this behalf, is of the opinion that it
is necessary or expedient in the public
1 of 1872.
45 of 1860.
49 of 1988.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
780
interest to publish the name of any person
and any other particulars relating to any
proceedings or prosecution under this Act
in respect of such person, it may cause to be
published such name and particulars in such
manner as it thinks fit.
(2) No publication under this section shall
be made in relation to any penalty imposed
under this Act until the time for presenting
an appeal to the Appellate Authority under
section 107 has expired without an appeal
having been presented or the appeal, if
presented, has been disposed of.
Explanation.— In the case of firm, company
or other association of persons, the names of
the partners of the firm, directors, managing
agents, secretaries and treasurers or
managers of the company, or the members
of the association, as the case may be, may
also be published if, in the opinion of the
Commissioner, or any other officer authorised
by him in this behalf, circumstances of the
case justify it.
160. Assessment proceedings, etc., not to
be invalid on certain grounds.— (1) No
assessment, re-assessment, adjudication,
review, revision, appeal, rectification, notice,
summons or other proceedings done,
accepted, made, issued, initiated, or
purported to have been done, accepted,
made, issued, initiated in pursuance of any
of the provisions of this Act shall be invalid
or deemed to be invalid merely by reason
of any mistake, defect or omission therein,
if
such
assessment,
re-assessment,
adjudication, review, revision, appeal,
rectification, notice, summons or other
proceedings are in substance and effect in
conformity with or according to the intents,
purposes and requirements of this Act or any
existing law.
(2) The service of any notice, order or
communication shall not be called in question,
if the notice, order or communication, as the
case may be, has already been acted upon
by the person to whom it is issued or where
such service has not been called in question
at or in the earlier proceedings commenced,
continued or finalised pursuant to such
notice, order or communication.
161. Rectification of errors apparent on the
face of record.— Without prejudice to
the provisions of section 160, and
notwithstanding anything contained in any
other provisions of this Act, any authority,
who has passed or issued any decision or
order or notice or certificate or any other
document, may rectify any error which is
apparent on the face of record in such
decision or order or notice or certificate or
any other document, either on its own motion
or where such error is brought to its notice
by any officer appointed under this Act or an
officer appointed under the State Goods and
Services Tax Act or an officer appointed
under the Union Territory Goods and Services
Tax Act or by the affected person within a
period of three months from the date of issue
of such decision or order or notice or
certificate or any other document, as the case
may be:
Provided that no such rectification shall
be done after a period of six months from the
date of issue of such decision or order or
notice or certificate or any other document:
Provided further that the said period of six
months shall not apply in such cases where
the rectification is purely in the nature of
correction of a clerical or arithmetical error,
arising from any accidental slip or omission:
Provided also that where such rectification
adversely affects any person, the principles
of natural justice shall be followed by the
authority carrying out such rectification.
162. Bar on jurisdiction of civil courts.—
Save as provided in sections 117 and 118, no
civil court shall have jurisdiction to deal with
or decide any question arising from or
relating to anything done or purported to be
done under this Act.
163. Levy of fee.— Wherever a copy of any
order or document is to be provided to any
person on an application made by him for
that purpose, there shall be paid such fee as
may be prescribed.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
781
164. Power of Government to make rules.—
(1)
The
Government
may,
on
the
recommendations of the Council, by
notification, make rules for carrying out the
provisions of this Act.
(2) Without prejudice to the generality of
the provisions of sub-section (1), the
Government may make rules for all or any of
the matters which by this Act are required
to be, or may be, prescribed or in respect of
which provisions are to be or may be made
by rules.
(3) The power to make rules conferred by
this section shall include the power to give
retrospective effect to the rules or any of them
from a date not earlier than the date on which
the provisions of this Act come into force.
(4) Any rules made under sub-section (1)
or sub-section (2) may provide that a
contravention thereof shall be liable to a
penalty not exceeding ten thousand rupees.
165. Power to make regulations.— The
Board may, by notification, make regulations
consistent with this Act and the rules made
thereunder to carry out the provisions of this
Act.
166. Laying of rules, regulations and
notifications.— Every rule made by the
Government, every regulation made by the
Board and every notification issued by the
Government under this Act, shall be laid, as
soon as may be after it is made or issued,
before each House of Parliament, while it is
in session, for a total period of thirty days
which may be comprised in one session or
in two or more successive sessions, and if,
before the expiry of the session immediately
following the session or the successive
sessions aforesaid, both Houses agree in
making any modification in the rule or
regulation or in the notification, as the case
may be, or both Houses agree that the rule
or regulation or the notification should not
be made, the rule or regulation or notification,
as the case may be, shall thereafter have
effect only in such modified form or be of no
effect, as the case may be; so, however, that
any such modification or annulment shall be
without prejudice to the validity of anything
previously done under that rule or regulation
or notification, as the case may be.
167.
Delegation
of
powers.—
The
Commissioner may, by notification, direct that
subject to such conditions, if any, as may be
specified in the notification, any power
exercisable by any authority or officer under
this Act may be exercisable also by another
authority or officer as may be specified in
such notification.
168. Power to issue instructions or
directions.— (1) The Board may, if it considers
it necessary or expedient so to do for the
purpose of uniformity in the implementation
of this Act, issue such orders, instructions or
directions to the central tax officers as it may
deem fit, and thereupon all such officers and
all
other
persons
employed
in
the
implementation of this Act shall observe and
follow such orders, instructions or directions.
(2) The Commissioner specified in clause
(91) of section 2, sub-section (3) of section 5,
clause (b) of sub-section (9) of section 25,
sub-sections (3) and (4) of section 35, sub-
-section (1) of section 37, sub-section (2) of
section 38, sub-section (6) of section 39,
sub-section (5) of section 66, sub-section (1)
of section 143, sub-section (1) of section 151,
clause (l) of sub-section (3) of section 158
and section 167 shall mean a Commissioner
or Joint Secretary posted in the Board and
such Commissioner or Joint Secretary shall
exercise the powers specified in the said
sections with the approval of the Board.
169.
Service
of
notice
in
certain
circumstances.— (1) Any decision, order,
summons, notice or other communication
under this Act or the rules made thereunder
shall be served by anyone of the following
methods, namely:—
(a) by giving or tendering it directly or
by a messenger including a courier to the
addressee or the taxable person or to his
manager or authorised representative or
an advocate or a tax practitioner holding
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
782
authority to appear in the proceedings on
behalf of the taxable person or to a person
regularly employed by him in connection
with the business, or to any adult member
of family residing with the taxable person;
or
(b) by registered post or speed post or
courier with acknowledgement due, to the
person for whom it is intended or his
authorised representative, if any, at his last
known place of business or residence; or
(c) by sending a communication to his
e-mail address provided at the time of
registration or as amended from time to
time; or
(d) by making it available on the
common portal; or
(e) by publication in a newspaper
circulating in the locality in which the
taxable person or the person to whom it is
issued is last known to have resided,
carried on business or personally worked
for gain; or
(f) if none of the modes aforesaid is
practicable, by affixing it in some
conspicuous place at his last known place
of business or residence and if such mode
is not practicable for any reason, then by
affixing a copy thereof on the notice board
of the office of the concerned officer or
authority who or which passed such
decision or order or issued such summons
or notice.
(2) Every decision, order, summons, notice
or any communication shall be deemed to
have been served on the date on which it is
tendered or published or a copy thereof is
affixed in the manner provided in sub-section
(1).
(3) When such decision, order, summons,
notice or any communication is sent by
registered post or speed post, it shall be
deemed to have been received by the
addressee at the expiry of the period
normally taken by such post in transit unless
the contrary is proved.
170. Rounding off of tax, etc.— The amount
of tax, interest, penalty, fine or any other sum
payable, and the amount of refund or any
other sum due, under the provisions of this
Act shall be rounded off to the nearest rupee
and, for this purpose, where such amount
contains a part of a rupee consisting of paise,
then, if such part is fifty paise or more,
it shall be increased to one rupee and if
such part is less than fifty paise it shall be
ignored.
171. Anti-profiteering measure.— (1) Any
reduction in rate of tax on any supply of
goods or services or the benefit of input tax
credit shall be passed on to the recipient by
way of commensurate reduction in prices.
(2) The Central Government may, on
recommendations of the Council, by
notification, constitute an Authority, or
empower an existing Authority constituted
under any law for the time being in force, to
examine whether input tax credits availed
by any registered person or the reduction in
the tax rate have actually resulted in a
commensurate reduction in the price of the
goods or services or both supplied by him.
(3) The Authority referred to in sub-section
(2) shall exercise such powers and discharge
such functions as may be prescribed.
172. Removal of difficulties.— (1) If any
difficulty arises in giving effect to any
provisions of this Act, the Government may,
on the recommendations of the Council, by a
general or a special order published in the
Official Gazette, make such provisions not
inconsistent with the provisions of this Act
or the rules or regulations made thereunder,
as may be necessary or expedient for the
purpose of removing the said difficulty:
Provided that no such order shall be
made after the expiry of a period of three
years from the date of commencement of this
Act.
(2) Every order made under this section
shall be laid, as soon as may be, after it is
made, before each House of Parliament.
173. Amendment of Act 32 of 1994.— Save
as otherwise provided in this Act, Chapter V
of the Finance Act, 1994 shall be omitted.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
783
174. Repeal and saving.— (1)
Save as otherwise provided in this
Act, on and from the date of
commencement of this Act, the
Central Excise Act, 1944 (except as
respects goods included in entry 84
of the Union List of the Seventh
Schedule to the Constitution), the
Medicinal and Toilet Preparations
(Excise Duties) Act, 1955, the
Additional Duties of Excise (Goods
of Special Importance) Act, 1957,
the Additional Duties of Excise
(Textiles and Textile Articles) Act,
1978, and the Central Excise Tariff
Act, 1985 (hereafter referred to as
the repealed Acts) are hereby
repealed.
(2) The repeal of the said Acts
and the amendment of the Finance
Act, 1994 (hereafter referred to as
“such amendment” or “amended
Act”, as the case may be) to the
extent mentioned in the sub-section
(1) or section 173 shall not—
(a) revive anything not in force or
existing at the time of such amendment or
repeal; or
(b) affect the previous operation of the
amended Act or repealed Acts and orders
or anything duly done or suffered
thereunder; or
(c) affect any right, privilege, obligation,
or liability acquired, accrued or incurred
under the amended Act or repealed Acts
or orders under such repealed or amended
Acts:
Provided that any tax exemption granted
as an incentive against investment through
a notification shall not continue as privilege
if the said notification is rescinded on or
after the appointed day; or
(d) affect any duty, tax, surcharge, fine,
penalty, interest as are due or may become
due or any forfeiture or punishment
incurred or inflicted in respect of any
offence or violation committed against the
provisions of the amended Act or repealed
Acts; or
(e) affect any investigation, inquiry,
verification (including scrutiny and audit),
assessment proceedings, adjudication and
any other legal proceedings or recovery of
arrears or remedy in respect of any such
duty, tax, surcharge, penalty, fine, interest,
right, privilege, obligation, liability,
forfeiture or punishment, as aforesaid, and
any such investigation, inquiry, verification
(including scrutiny and audit), assessment
proceedings, adjudication and other legal
proceedings or recovery of arrears or
remedy may be instituted, continued or
enforced, and any such tax, surcharge,
penalty, fine, interest, forfeiture or
punishment may be levied or imposed as
if these Acts had not been so amended or
repealed;
(f) affect any proceedings including that
relating to an appeal, review or reference,
instituted before on, or after the appointed
day under the said amended Act or
repealed Acts and such proceedings shall
be continued under the said amended Act
or repealed Acts as if this Act had not
come into force and the said Acts had not
been amended or repealed.
(3) The mention of the particular
matters referred to in sub-sections
(1) and (2) shall not be held to
prejudice or affect the general
application of section 6 of the
General Clauses Act, 1897 with
regard to the effect of repeal.
_________
SCHEDULE I
[See section 7]
Activities to be treated as supply even if made
without consideration
1. Permanent transfer or disposal of business
assets where input tax credit has been availed on
such assets.
2. Supply of goods or services or both between
related persons or between distinct persons as
specified in section 25, when made in the course
or furtherance of business:
1 of 1944.
16 of 1955.
58 of 1957.
40 of 1978.
5 of 1986.
32 of 1994.
10 of 1897.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
784
Provided that gifts not exceeding fifty thousand
rupees in value in a financial year by an employer
to an employee shall not be treated as supply of
goods or services or both.
3. Supply of goods—
(a) by a principal to his agent where the agent
undertakes to supply such goods on behalf of
the principal; or
(b) by an agent to his principal where the
agent undertakes to receive such goods on
behalf of the principal.
4. Import of services by a taxable person from a
related person or from any of his other
establishments outside India, in the Course or
furtherance of business.
__________
SCHEDULE II
[See section 7]
Activities to be treated as supply of goods or
supply of services
1. Transfer
(a) any transfer of the title in goods is a supply
of goods;
(b) any transfer of right in goods or of
undivided share in goods without the transfer
of title thereof, is a supply of services;
(c) any transfer of title in goods under an
agreement which stipulates that property in
goods shall pass at a future date upon payment
of full consideration as agreed, is a supply of
goods.
2. Land and Building
(a) any lease, tenancy, easement, licence to
occupy land is a supply of services;
(b) any lease or letting out of the building
including a commercial, industrial or residential
complex for business or commerce, either wholly
or partly, is a supply of services.
3. Treatment or process
Any treatment or process which is applied to
another person’s goods is a supply of services.
4. Transfer of business assets
(a) where goods forming part of the assets of
a business are transferred or disposed of by or
under the directions of the person carrying on
the business so as no longer to form part of
those assets, whether or not for a consideration,
such transfer or disposal is a supply of goods by
the person;
(b) where, by or under the direction of a person
carrying on a business, goods held or used for
the purposes of the business are put to any
private use or are used, or made available to any
person for use, for any purpose other than a
purpose of the business, whether or not for a
consideration, the usage or making available of
such goods is a supply of services;
(c) where any person ceases to be a taxable
person, any goods forming part of the assets of
any business carried on by him shall be deemed
to be supplied by him in the course or
furtherance of his business immediately before
he ceases to be a taxable person, unless—
(i) the business is transferred as a going
concern to another person; or
(ii) the business is carried on by a personal
representative who is deemed to be a taxable
person.
5. Supply of services
The following shall be treated as supply of
services, namely:—
(a) renting of immovable property;
(b) construction of a complex, building, civil
structure or a part thereof, including a complex
or building intended for sale to a buyer, wholly
or partly, except where the entire consideration
has been received after issuance of completion
certificate, where required, by the competent
authority or after its first occupation, whichever
is earlier.
Explanation.— For the purposes of this clause—
(1) the expression “competent authority”
means the Government or any authority
authorised to issue completion certificate under
any law for the time being in force and in case
of non-requirement of such certificate from such
authority, from any of the following, namely:
(i) an architect registered with
the Council of Architecture
constituted under the Architects
Act, 1972; or
(ii) a chartered engineer registered with
the Institution of Engineers (India); or
20 of 1972.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
785
(iii) a licensed surveyor of the respective
local body of the city or town or village or
development or planning authority;
(2) the expression “construction” includes
additions, alterations, replacements or
remodelling of any existing civil structure;
(c) temporary transfer or permitting the
use or enjoyment of any intellectual property
right;
(d) development, design, programming,
customisation, adaptation, upgradation,
enhancement, implementation of information
technology software;
(e) agreeing to the obligation to refrain from
an act, or to tolerate an act or a situation, or to
do an act; and
(f) transfer of the right to use any goods for
any purpose (whether or not for a specified
period) for cash, deferred payment or other
valuable consideration.
6. Composite supply
The following composite supplies shall be
treated as a supply of services, namely:—
(a) works contract as defined in clause (119)
of section 2; and
(b) supply, by way of or as part of any service
or in any other manner whatsoever, of goods,
being food or any other article for human
consumption or any drink (other than alcoholic
liquor for human consumption), where such
supply or service is for cash, deferred payment
or other valuable consideration.
7. Supply of Goods
The following shall be treated as supply of goods,
namely:—
Supply of goods by any unincorporated
association or body of persons to a member thereof
for cash, deferred payment or other valuable
consideration.
__________
SCHEDULE III
[See section 7]
Activities or Transactions which shall be treated
neither as a supply of goods nor a supply of
services
1. Services by an employee to the employer in
the course of or in relation to his employment.
2. Services by any court or Tribunal established
under any law for the time being in force.
3. (a) the functions performed by the Members
of Parliament, Members of State Legislature,
Members of Panchayats, Members of Municipalities
and Members of other local authorities;
(b) the duties performed by any person who
holds any post in pursuance of the provisions of
the Constitution in that capacity; or
(c) the duties performed by any person as a
Chairperson or a Member or a Director in a body
established by the Central Government or a State
Government or local authority and who is not
deemed as an employee before the commencement
of this clause.
4. Services of funeral, burial, crematorium
or mortuary including transportation of the
deceased.
5. Sale of land and, subject to clause (b) of
paragraph 5 of Schedule II, sale of building.
6. Actionable claims, other than lottery, betting
and gambling.
Explanation.— For the purposes of paragraph 2,
the term “court” includes District Court, High
Court and Supreme Court.
———ttt———
Department of Revenue
___
Order
35/01/03/2018-RD/1029
In exercise of the powers conferred by
clause (a) of sub-section (1) of section 9 of the
Indian Stamp Act, 1899 (Central Act 2 of 1899),
read with section 21 of the General Clause Act,
1897 (10 of 1897), the Government of Goa
hereby amends the Government Order No. 35/
/4/2016-RD dated 30-3-2017, published in the
Official Gazette, Extraordinary, Series I No. 52
dated 30-3-2017 (hereinafter referred to as the
Principal Order) as follows, namely:—
In the Principal Order, in clause (iv), for the
word ‘gift’, the expression ‘gift/sale’ shall be
substituted.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 10
7TH JUNE, 2018
786
This Order shall come into force with effect
from the date of its publication in the Official
Gazette.
By order and in the name of Governor
of Goa.
Sagun R. Velip, Under Secretary (Revenue-I).
Porvorim, 31st May, 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. 106.00
PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—75/150—6/2018.