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Panaji, 6th August, 2018 (Sravana 15, 1940)

SERIES I No. 18

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 & Control Division

__

Notification

38/1/2017-Fin(R&C)(22/2018-Rate)

In exercise of the powers conferred by

sub-section (1) of section 11 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017),

the Government of Goa, on being satisfied

that it is necessary in the public interest

so to do, on the recommendations of the

Council, hereby makes the following further

amendment in the Government Notification

No. 38/1/2017-Fin(R&C)(8/2017-Rate) dated

30-06-2017, published in the Extraordinary,

Official Gazette No. 3, Series I No. 13, dated

the 30th June, 2017, and last amended vide

notification No. 38/1/2017-Fin(R&C)(12/2018-

-Rate), dated the 29th June, 2018, published

in the Extraordinary, Official Gazette No. 3,

Series I No. 13, dated the 29th June, 2018, namely:–

In the said notification, for the figures, letters

and words “30th day of September, 2018”, the

figures, letters and words “30th day of

September, 2019” shall be substituted.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R&C).

Porvorim, 6th August, 2018.

EXTRAORDINARY

Notification

38/1/2017-Fin(R&C)(65)

In exercise of the powers conferred by

section 148 of the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017), the Government

of Goa, on the recommendations of the

Council, hereby specifies the persons who did

not file the complete FORM GST REG-26 of the

Goa Goods and Services Tax Rules, 2017 but

received only a Provisional Identification

Number (PID) (hereinafter referred to as “such

taxpayers”) till the 31st December, 2017 may

now apply for Goods and Services Tax

Identification Number (GSTIN).

2. The special procedure to be followed for

registration of such taxpayers is as detailed

below:–

(i) The details as per the Table below should

be furnished by such taxpayers to the

jurisdictional nodal officer of the Central

Government or State Government on or before

the 31st August, 2018.

TABLE

1.

Provisional ID

2.

Registration Number under the earlier

law (Taxpayer Identification Number

(TIN)/Central Excise/Service Tax

Registration number)

3.

Date on which token was shared for the

first time

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 18

(EXTRAORDINARY)

6TH AUGUST, 2018

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4.

Whether activated part A of the

aforesaid FORM GST REG-26

5.

Contact details of the taxpayer

5a. Email id

5b. Mobile

6.

Reason for not migrating in the system

7.

Jurisdiction of Officer who is sending

the request

(ii) On receipt of an e-mail from the Goods and

Services Tax Network (GSTN), such taxpayers should

apply for registration by logging onto https://

www.gst.gov.in/) in the “Services” tab and filling

up the application in FORM GST REG-01 of the Goa

Goods and Services Tax Rules, 2017.

(iii) After due approval of the application by the

proper officer, such taxpayers will receive an email

from GSTN mentioning the Application Reference

Number (ARN), a new GSTIN and a new access token.

(iv) Upon receipt, such taxpayers are required

to furnish the following details to GSTN by e-mail,

on or before the 30th September, 2018, to

[email protected]:

Yes/No

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 2.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—148/150—8/2018.

(a) New GSTIN;

(b) Access Token for new GSTIN;

(c) ARN of new application;

(d) Old GSTIN (PID).

(v) Upon receipt of the above information from

such taxpayers, GSTN shall complete the process of

mapping the new GSTIN to the old GSTIN and inform

such taxpayers.

(vi) Such taxpayers are required to log onto the

common portal www.gstn.gov.in using the old

GSTIN as “First Time Login” for generation of the

Registration Certificate.

3. Such taxpayers shall be deemed to have

been registered with effect from the 1st July,

2017.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary,

Finance (R&C).

Porvorim, 6th August, 2018.