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Panaji, 6th July, 2018 (Asadha 15, 1940)
SERIES I No. 14
Reg. No. G-2/RNP/GOA/32/2018-20
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
Suggestions are welcomed on e-mail: dir–[email protected]
GOVERNMENT OF GOA
Department of Finance
Revenue and Control Division
——
Notification
38/1/2017-Fin(R&C)(63)
In exercise of the powers conferred by
section 164 of the Goa Goods and Services Tax
Act, 2017 (Goa Act 4 of 2017), the Government
of Goa hereby makes the following rules further
to amend the Goa Goods and Services Tax
Rules, 2017, namely:—
(1) These rules may be called the Goa Goods
and Services Tax (Sixth Amendment) Rules,
2018.
(2) Save as otherwise provided in these
rules, they shall deemed to have come into
force from 19th day of June, 2018.
2. In the Goa Goods and Services Tax Rules,
2017,—
(i) in rule 58, after sub-rule (1), the following
sub-rule shall be inserted, namely:—
“(1A) For the purposes of Chapter XVI of
these rules, a transporter who is registered
in more than one State or Union Territory
having the same Permanent Account
Number, he may apply for a unique common
enrolment number by submitting the details
in FORM GST ENR-02 using any one of his
EXTRAORDINARY
Goods and Services Tax Identification
Numbers, and upon validation of the details
furnished, a unique common enrolment
number shall be generated and communi-
cated to the said transporter:
Provided that where the said transporter
has obtained a unique common enrolment
number, he shall not be eligible to use any
of the Goods and Services Tax Identification
Numbers for the purposes of the said
Chapter XVI.”;
(ii) in rule 138C, after sub-rule (1), the
following proviso shall be inserted, namely:—
“Provided that where the circumstances
so warrant, the Commissioner, or any other
officer authorised by him, may, on sufficient
cause being shown, extend the time for
recording of the final report in Part B of
FORM EWB-03, for a further period not
exceeding three days.
Explanation.— The period of twenty four
hours or, as the case may be, three days shall
be counted from the midnight of the date on
which the vehicle was intercepted.”;
(iii) in rule 142, in sub-rule (5), after the
words and figures “of section 76”, the words
and figures “or section 129 or section 130” shall
be inserted;
(iv) after FORM GST ENR-01, the following
FORM shall be inserted, namely:—
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 14
(EXTRAORDINARY)
6TH JULY, 2018
920
“FORM GST ENR-02
[See Rule 58(1A)]
Application for obtaining unique common enrolment number
[Only for transporters registered in more than one State or Union Territory having the same PAN]
1.
(a) Legal name
(b) PAN
2. Details of registrations having the same PAN
Sl. No.
GSTIN
Trade Name
State/UT
3. Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature
Place:
Name of Authorised Signatory
Date:
Designation/Status ....................................
For office use
Enrolment No. ...........................
Date:
.”
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 5th July, 2018.
—————
Notification
38/1/2017-Fin(R&C)(64)
In exercise of the powers conferred by
section 164 of the Goa Goods and Services Tax
Act, 2017 (Goa Act 4 of 2017), the Government
of Goa hereby makes the following rules
further to amend the Goa Goods and Services
Tax Rules, 2017, namely:—
1. (1) These rules may be called the
Goa Goods and Services Tax (Seventh
Amendment) Rules, 2018.
(2) They shall come into force with effect
from the 12th day of June, 2018.
2. In the Goa Goods and Services Tax Rules,
2017,—
(i) in rule 129, for the words “Director
General of Safeguards”, wherever they occur,
the words “Director General of Anti-
profiteering” shall be substituted;
(ii) in rule 130, in sub-rule (2), for the words
“Director General of Safeguards”, at both
places where they occur, the words “Director
General of Anti-profiteering” shall be
substituted;
(iii) in rule 131, for the words “Director
General of Safeguards”, the words “Director
General of Anti-profiteering” shall be
substituted;
(iv) in rule 132, in sub-rule (1), for the words
“Director General of Safeguards”, the words
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 14
(EXTRAORDINARY)
6TH JULY, 2018
921
“Director General of Anti-profiteering” shall
be substituted;
(v) in rule 133, for the words “Director
General of Safeguards”, wherever they occur,
the words “Director General of Anti-
profiteering” shall be substituted.
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretary,
Finance (R&C).
Porvorim, 6th July, 2018.
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