OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24
(EXTRAORDINARY)
17TH SEPTEMBER, 2018
1353
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(67)
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 (Eighth Amendment)
Rules, 2018.
(2) They shall come into force with effect
from the 04th day of September, 2018.
2. In the Goa Goods and Services Tax
Rules, 2017 (hereinafter referred to as the said
rules), in rule 22, in sub-rule (4), the following
proviso shall be inserted, namely:—
“Provided that where the person instead
of replying to the notice served under
sub-rule (1) for contravention of the
provisions contained in clause (b) or clause
(c) of sub-section (2) of section 29,
furnishes all the pending returns and
makes full payment of the tax dues along
with applicable interest and late fee, the
proper officer shall drop the proceedings
and pass an order in FORM GST-REG 20.”.
3. In the said rules, in rule 36, in sub-rule
(2), the following proviso shall be inserted,
namely:—
“Provided that if the said document does
not contain all the specified particulars but
contains the details of the amount of tax
charged, description of goods or services,
total value of supply of goods or services or
both, GSTIN of the supplier and recipient
and place of supply in case of inter-State
supply, input tax credit may be availed by
such registered person.”.
4. In the said rules, in rule 55, in sub-rule
(5), after the words “completely knocked
down condition”, the words “or in batches or
lots” shall be inserted.
5. In the said rules, in rule 89, in sub-rule
(4), for clause (E), the following clause shall
be substituted, namely:—
‘(E) “Adjusted Total Turnover” means the
sum total of the value of—
(a) the turnover in a State or a Union
territory, as defined under clause (112) of
section 2, excluding the turnover of
services; and
SERIES I No. 24
Panaji, 17th September, 2018 (Sravana 26, 1940)
Reg. No. G-2/RNP/GOA/32/2018-20
Suggestions are welcome on e-mail: [email protected]
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24
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17TH SEPTEMBER, 2018
1354
(b) the turnover of zero-rated supply of
services determined in terms of clause (D)
above
and
non-zero-rated
supply
of
services,
excluding—
(i) the value of exempt supplies other
than zero-rated supplies; and
(ii) the turnover of supplies in respect
of which refund is claimed under sub-
rule (4A) or sub-rule (4B) or both, if any,
during the relevant period.’.
6. In the said rules, with effect from the
23rd October, 2017, in rule 96, for sub-rule
(10),
the
following
sub-rule
shall
be
substituted, namely:—
“(10) The persons claiming refund of
integrated tax paid on exports of goods or
services should not have —
(a) received supplies on which the
benefit of the Government notification
38/1/2017-Fin(R&C)(26)/3640, dated the
2nd November, 2017, published in the
Official
Gazette,
Series
I
No.
31,
Extraordinary, dated 2nd November,
2017
or
notification
No.
38/1/2017-
fin(R&C)(40/2017-Rate)/3942, dated the
2nd
November,
2017,
published
in
Official
Gazette,
Series
II
No.
31,
Extraordinary
No.
2,
dated
2nd
November, 2017 or notification No.
41/2017-Integrated Tax (Rate), dated the
23rd October, 2017 published in the
Gazette of India, Extraordinary, Part II,
Section 3, sub-section (i), vide number
G.S.R 1321 (E), dated the 23rd October,
2017 has been availed; or
(b)
availed
the
benefit
under
notification No. 78/2017-Customs, dated
the 13th October, 2017 published in the
Gazette of India, Extraordinary, Part II,
Section 3, sub-section (i), vide number
G.S.R 1272(E), dated the 13th October,
2017
or
notification
No.
79/2017-
Customs, dated the 13th October, 2017
published in the Gazette of India,
Extraordinary,
Part
II,
Section
3,
sub-section (i), vide number G.S.R 1299
(E), dated the 13th October, 2017.”.
7.
In the said rules, in rule 138A, in
sub-rule (1), after the proviso the following
proviso shall be inserted, namely:—
“Provided
further
that
in
case
of
imported goods, the person in charge of a
conveyance shall also carry a copy of the
bill of entry filed by the importer of such
goods and shall indicate the number and
date of the bill of entry in Part A of FORM
GST EWB-01.”.
8. In the said rules, for FORM GST REG-20,
the following FORM shall be substituted,
namely:—
“FORM GST REG-20
[See rule 22(4)]
Reference No.-
Date -
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Order for dropping the proceedings for
cancellation of registration
This has reference to your reply filed vide ARN
…… dated …… in response to the show cause
notice referred to above. Upon consideration of
your reply and/or submissions made during
hearing, the proceedings initiated for cancellation
of registration stands vacated for the following
reasons:
<<text>>
or
The above referred show cause notice was
issued for contravention of the provisions of clause
(b) or clause (c) of sub-section (2) of section 29 of
the Central Goods Services Tax Act, 2017. As you
have filed all the pending returns which were due
on the date of issue of the aforesaid notice, and
have made full payment of tax along with
applicable interest and late fee, the proceedings
initiated for cancellation of registration are hereby
dropped.
Signature
< Name of the Officer>
Designation
Jurisdiction
Place:
Date: ”.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24
(EXTRAORDINARY)
17TH SEPTEMBER, 2018
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9. In the said rules, for FORM GST ITC-04, the following FORM shall be substituted,
namely:—
“FORM GST ITC-04
[See rule 45(3)]
Details of goods/capital goods sent to job worker and received back
1. GSTIN -
2. (a) Legal name -
(b) Trade name, if any –
3. Period:
Quarter -
Year -
4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place
of business/premises of job worker)
GSTIN/State
in case of
unregistered
job worker
Challan
No.
Challan
date
Description
of goods UQC Quantity Taxable
value
Type of goods
(Inputs/capital
goods)
Rate of tax (%)
Central
tax
State/
UT tax
Integra-
ted tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job
work
(A) Details of inputs/capital goods received back from job worker to whom such goods were sent for
job work; and losses and wastes:
GSTIN/
State of job
worker if
unregistered
Challan
No. issued
by job
worker
under
which
goods
have been
received
back
Date of
challan
issued by
job worker
under
which
goods
have been
received
back
Descrip-
tion of
goods
UQC Quantity
Original
challan
No. under
which
goods
have
been sent
for job
work
Original
challan
date
under
which
goods
have been
sent for
job work
Nature
of job
work
done by
job
worker
Losses &
wastes
UQC Quantity
1
2*
3*
4
5
6
7*
8*
9
10
11
(B) Details of inputs/capital goods received back from job worker other than the job worker to whom
such goods were originally sent for job work; and losses and wastes:
GSTIN/
State of job
worker if
unregistered
Challan
No. issued
by job
worker
under
which
goods
have been
received
back
Date of
challan
issued by
job worker
under
which
goods
have been
received
back
Descrip-
tion of
goods
UQC Quantity
Original
challan
No.
under
which
goods
have
been
sent for
job work
Original
challan
date
under
which
goods
have
been
sent for
job work
Nature
of job
work
done by
job
worker
Losses &
wastes
UQC Quantity
1
2*
3*
4
5
6
7*
8*
9
10
11
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24
(EXTRAORDINARY)
17TH SEPTEMBER, 2018
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(C) Details of inputs/capital goods sent to job worker and subsequently supplied from premises of
job worker; and losses and wastes:
GSTIN/
State of
job
worker if
unregis-
tered
Invoice
No. in
case
supplied
from
premises
of job
worker
issued
by the
Principal
Invoice
date in
case
supplied
from
premises
of job
worker
issued
by the
Principal
Descrip-
tion of
goods
UQC
Quantity
Original
challan
No.
under
which
goods
have
been
sent for
job
work
Original
challan
date
under
which
goods
have
been
sent for
job
work
Nature
of job
work
done
by job
worker
Losses &
wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are
required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B)
are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one
correspondence between goods sent for job work and goods received back after job work is not
possible.
6. Verification:
I hereby solemnly affirm and declare that the information given hereinabove 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…………………
”.
10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:—
“FORM GSTR-9
(See rule 80)
Annual Return
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
3B
Trade Name (if any)
Pt. II
Details of Outward and inward supplies declared during the financial year
(Amount in ₹ in all tables)
Nature of Supplies
Taxable
Value
Central
Tax
State Tax
/UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
4
Details of advances, inward and outward supplies on which tax is payable as declared in
returns filed during the financial year
A
Supplies made to un-registered
persons (B2C)
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24
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17TH SEPTEMBER, 2018
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B
Supplies made to registered persons
(B2B)
C
Zero rated supply (Export) on
payment of tax (except supplies to
SEZs)
D
Supply to SEZs on payment of tax
E
Deemed Exports
F
Advances on which tax has been
paid but invoice has not been issued
(not covered under (A) to (E) above)
G
Inward supplies on which tax is to
be paid on reverse charge basis
H
Sub-total (A to G above)
I
Credit Notes issued in respect of
transactions specified in (B) to (E)
above (-)
J
Debit Notes issued in respect of
transactions specified in (B) to (E)
above (+)
K
Supplies/tax declared through
Amendments (+)
L
Supplies/tax reduced through
Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax
is to be paid (H + M) above
5
Details of Outward supplies on which tax is not payable as declared in returns filed during the
financial year
A
Zero rated supply (Export) without
payment of tax
B
Supply to SEZs without payment of
tax
C
Supplies on which tax is to be paid
by the recipient on reverse charge
basis
D
Exempted
E
Nil Rated
F
Non-GST supply
G
Sub-total (A to F above)
H
Credit Notes issued in respect of
transactions specified
in A to F above (-)
I
Debit Notes issued in respect of
transactions specified
in A to F above (+)
J
Supplies declared through
Amendments (+)
K
Supplies reduced through
Amendments (-)
L
Sub-Total (H to K above)
M
Turnover on which tax is not to be
paid (G + L above)
N
Total Turnover (including advances)
(4N + 5M - 4G above)
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24
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17TH SEPTEMBER, 2018
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Pt. III
Details of ITC as declared in returns filed during the financial year
Description
Type
Central
Tax
State Tax/
/UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
6
Details of ITC availed as declared in returns filed during the financial year
A
Total amount of input tax credit availed through
FORM GSTR-3B (sum total of Table 4A of FORM
GSTR-3B)
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<Auto> <Auto>
B
Inward supplies (other than imports
and inward supplies liable to
reverse charge but includes services
received from SEZs)
Inputs
Capital
Goods
Input
Services
C
Inward supplies received from
unregistered persons liable to
reverse charge (other than B above)
on which tax is paid & ITC availed
Inputs
Capital
Goods
Input
Services
D
Inward supplies received from
registered persons liable to reverse
charge (other than B above) on
which tax is paid and ITC availed
Inputs
Capital
Goods
Input
Services
E
Import of goods (including supplies
from SEZs)
Inputs
Capital
Goods
F
Import of services (excluding inward supplies from
SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above)
under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I - A above)
K
Transition Credit through TRAN-I (including
revisions if any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I + N above)
7
Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43
E
As per section 17(5)
F
Reversal of TRAN-I credit
G
Reversal of TRAN-II credit
H
Other reversals (pl. specify)
I
Total ITC Reversed (A to H above)
J
Net ITC Available for Utilization (6O - 7I)
8
Other ITC related information
A
ITC as per GSTR-2A (Table 3 & 5 thereof)
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<Auto> <Auto>
B
ITC as per sum total of 6(B) and 6(H) above
<Auto>
C
ITC on inward supplies (other than imports and
inward supplies liable to reverse charge but
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24
(EXTRAORDINARY)
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includes services received from SEZs) received
during 2017-18 but availed during April to
September, 2018
D
Difference [A-(B+C)]
E
ITC available but not availed (out of D)
F
ITC available but ineligible (out of D)
G
IGST paid on import of goods (including supplies
from SEZ)
H
IGST credit availed on import of goods (as per 6(E)
above)
<Auto>
I
Difference (G-H)
J
ITC available but not availed on import of goods
(Equal to I)
K
Total ITC to be lapsed in current financial year
(E+F+J)
<Auto>
<Auto>
<Auto>
<Auto>
Pt. IV Details of tax paid as declared in returns filed during the financial year
9
Description
Tax Payable
Paid through
cash
Paid through ITC
Central
Tax
State Tax/
/UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to
September of current FY or upto date of filing of annual return of previous
FY whichever is earlier
Description
Taxable
Value
Central
Tax
State Tax/
/UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
10
Supplies/tax declared through
Amendments (+) (net of debit
notes)
11
Supplies/tax reduced through
Amendments (-) (net of credit notes)
12
Reversal of ITC availed during
previous financial year
13
ITC availed for the previous
financial year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
OFFICIAL GAZETTE — GOVT. OF GOA
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Pt. VI
Other Information
15
Particulars of Demands and Refunds
Details
Central
Tax
State Tax /
/UT Tax
Integrated
Tax
Cess
Interest
Penalty
Late Fee/
/ Others
1
2
3
4
5
A
Total
Refund
claimed
B
Total
Refund
sanctioned
C
Total
Refund
Rejected
D
Total
Refund
Pending
E
Total
demand of
taxes
F
Total
taxes paid
in respect
of E above
G
Total
demands
pending
out of E
above
16
Information on supplies received from composition taxpayers, deemed supply under section
143 and goods sent on approval basis
Details
Taxable
Value
Central
Tax
State Tax/
/ UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
A
Supplies received from Composition
taxpayers
B
Deemed supply under Section 143
C
Goods sent on approval basis but
not returned
17
HSN wise summary of outward supplies
HSN
Code
UQC
Total
Quantity
Taxable
Value
Rate of Tax
Central
Tax
State Tax/
/UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
7
8
9
18
HSN wise summary of Inward supplies
HSN
Code
UQC
Total
Quantity
Taxable
Value
Rate of Tax
Central
Tax
State Tax/
/UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
OFFICIAL GAZETTE — GOVT. OF GOA
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(EXTRAORDINARY)
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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 there from and in case of any reduction
in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Place
Name of Authorised Signatory
Date
Designation/Status
Instructions: –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UQC:
Unit Quantity Code
c. HSN:
Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies & advances received during the financial year
for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies
declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II
are as follows:
Table No.
Instructions
4A
Aggregate value of supplies made to consumers and unregistered persons on which tax
has been paid shall be declared here. These will include details of supplies made through
E-Commerce operators and are to be declared as net of credit notes or debit notes issued
in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10
of FORM GSTR-1 may be used for filling up these details.
4B
Aggregate value of supplies made to registered persons (including supplies made to UINs)
on which tax has been paid shall be declared here. These will include supplies made
through E-Commerce operators but shall not include supplies on which tax is to be paid by
the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned
separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these
details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be
declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here.
Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid
shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid
but invoice has not been issued in the current year shall be declared here. Table 11A of
FORM GSTR-1 may be used for filling up these details.
4G
Aggregate value of all inward supplies (including advances and net of credit and debit
notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual
return) on reverse charge basis. This shall include supplies received from registered
persons, unregistered persons on which tax is levied on reverse charge basis. This shall
also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may
be used for filling up these details.
OFFICIAL GAZETTE — GOVT. OF GOA
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17TH SEPTEMBER, 2018
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Table No.
Instructions
4I
Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C),
supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM
GSTR-1 may be used for filling up these details.
4J
Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C),
supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM
GSTR-1 may be used for filling up these details.
4K & 4L
Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D)
and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be
declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these
details.
5A
Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall
be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared
here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the
recipient on reverse charge basis. Details of debit and credit notes are to be mentioned
separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D,5E
and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply”
shall also be declared here.
5H
Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E
and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these
details.
5I
Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E
and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these
details.
5J & 5K
Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on
which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM
GSTR-1 may be used for filling up these details.
5N
Total turnover including the sum of all the supplies (with additional supplies and
amendments) on which tax is payable and tax is not payable shall be declared here. This
shall also include amount of advances on which tax is paid but invoices have not been
issued in the current year. However, this shall not include the aggregate value of inward
supplies on which tax is paid by the recipient (i.e. by the person filing the annual return)
on reverse charge basis.
4. Part III consists of the details of all input tax credit availed and reversed in the financial year for
which the annual return is filed. The instructions to fill Part III are as follows:
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be
auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which
tax is payable on reverse charge basis but includes supply of services received from SEZs
shall be declared here. It may be noted that the total ITC availed is to be classified as ITC
on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used
for filling up these details.
OFFICIAL GAZETTE — GOVT. OF GOA
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Table No.
Instructions
This shall not include ITC which was availed, reversed and then reclaimed in the ITC
ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit availed on all inward supplies received from
unregistered persons (other than import of services) on which tax is payable on reverse
charge basis shall be declared here. It may be noted that the total ITC availed is to be
classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-
3B may be used for filling up these details.
6D
Aggregate value of input tax credit availed on all inward supplies received from registered
persons on which tax is payable on reverse charge basis shall be declared here. It may be
noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input
services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
6E
Details of input tax credit availed on import of goods including supply of goods received
from SEZs shall be declared here. It may be noted that the total ITC availed is to be
classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used
for filling up these details.
6F
Details of input tax credit availed on import of services (excluding inward supplies from
SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up
these details.
6G
Aggregate value of input tax credit received from input service distributor shall be
declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of
the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-
3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount
should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST
TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be
declared here.
6L
Details of transition credit received in the electronic credit ledger after filing of FORM GST
TRAN-II shall be declared here.
6M
Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall
be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the
financial year shall be declared here.
7A,
7B,
7C,
7D,
7E,
7F,
7G
and
7H
Details of input tax credit reversed due to ineligibility or reversals required under rule 37,
39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also
contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017
and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST
TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for
filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H.
8A
The total credit available for inwards supplies (other than imports and inwards supplies
liable to reverse charge but includes services received from SEZs) received during 2017-18
and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table.
This would be the aggregate of all the input tax credit that has been declared by the
corresponding suppliers in their FORM GSTR-I.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C
Aggregate value of input tax credit availed on all inward supplies (except those on which
tax is payable on reverse charge basis but includes supply of services received from SEZs)
OFFICIAL GAZETTE — GOVT. OF GOA
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Table No.
Instructions
received during July 2017 to March 2018 but credit on which was availed between April to
September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for
filling up these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5
only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The
credit shall be classified as credit which was available and not availed or the credit was
not availed as the same was ineligible. The sum total of both the rows should be equal to
difference in 8D.
8G
Aggregate value of IGST paid at the time of imports (including imports from SEZs) during
the financial year shall be declared here.
8H
The input tax credit as declared in Table 6E shall be auto-populated here.
8K
The total input tax credit which shall lapse for the current financial year shall be computed
in this row.
5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM
GSTR-3B may be used for filling up these details.
6. Part V consists of particulars of transactions for the previous financial year but declared in the
returns of April to September of current FY or date of filing of Annual Return for previous financial
year (for example in the annual return for the FY 2017-18, the transactions declared in April to
September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill
Part V are as follows:
Table No.
Instructions
10 & 11
Details of additions or amendments to any of the supplies already declared in the returns
of the previous financial year but such amendments were furnished in Table 9A, Table 9B
and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of
filing of Annual Return for the previous financial year, whichever is earlier shall be
declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but
reversed in returns filed for the months of April to September of the current financial year
or date of filing of Annual Return for previous financial year, whichever is earlier shall be
declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for the
same was availed in returns filed for the months of April to September of the current
financial year or date of filing of Annual Return for the previous financial year whichever is
earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up
these details.
7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:
Table No.
Instructions
15A,
15B,
15C and
15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall
be declared here. Refund claimed will be the aggregate value of all the refund claims filed
in the financial year and will include refunds which have been sanctioned, rejected or are
pending for processing. Refund sanctioned means the aggregate value of all refund
sanction orders. Refund pending will be the aggregate amount in all refund application for
which acknowledgement has been received and will exclude provisional refunds received.
These will not include details of non-GST refund claims.
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15E, 15F
and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been
issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid
out of the total value of confirmed demand as declared in 15E above shall be declared here.
Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of supplies received from composition taxpayers shall be declared here.
Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in terms of
sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but
were not returned to the principal supplier within one eighty days of such supply shall be
declared here.
17 & 18
Summary of supplies effected and received against a particular HSN code to be reported
only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It
will be mandatory to report HSN code at two digits level for taxpayers having annual
turnover in the preceding year above ₹ 1.50 Cr. but upto ₹ 5.00 Cr. and at four digits’ level
for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for
supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1
may be used for filling up details in Table 17.
19
Late fee will be payable if annual return is filed after the due date.
FORM GSTR-9A
(See rule 80)
Annual Return (For Composition Taxpayer)
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
<Auto>
3B
Trade Name (if any)
<Auto>
4
Period of composition scheme during the year
(From ---- To ----)
5
Aggregate Turnover of Previous Financial Year
(Amount in ₹ in all tables)
Pt. II
Details of outward and inward supplies declared in returns filed during the financial year
Description
Turnover
Rate of Tax
Central
Tax
State/UT Tax
Integrated
tax
Cess
1
2
3
4
5
6
7
6
Details of Outward supplies on which tax is payable as declared in returns filed during the
financial year
A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit
notes) declared in returns filed during the financial year
Description
Taxable
Value
Central Tax
State Tax /
UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
A
Inward supplies
liable to reverse
charge received from
registered persons
B
Inward supplies
liable to reverse
charge received from
unregistered persons
C
Import of services
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D
Net Tax Payable on
(A), (B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from
registered persons
(other than 7A above)
B
Import of Goods
Pt. III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt. IV
Particulars of the transactions for the previous FY declared in returns of April to
September of current FY or upto date of filing of annual return of previous
FY whichever is earlier
Description
Turnover
Central
Tax
State Tax /
UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
10
Supplies/tax (outward) declared
through Amendments (+) (net of
debit notes)
11
Inward supplies liable to reverse
charge declared through
Amendments (+) (net of debit
notes)
12
Supplies/tax (outward) reduced
through Amendments (-) (net of
credit notes)
13
Inward supplies liable to reverse
charge reduced through
Amendments (-) (net of credit
notes)
14
Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
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Pt. V
Other Information
15
Particulars of Demands and Refunds
Description
Central
Tax
State Tax /
UT Tax
Integrated
Tax
Cess
Interest
Penalty
Late
Fee /
Others
1
2
3
4
5
6
7
8
A
Total
Refund
claimed
B
Total
Refund
sanctioned
C
Total
Refund
Rejected
D
Total
Refund
Pending
E
Total
demand of
taxes
F
Total taxes
paid in
respect of
E above
G
Total
demands
pending
out of E
above
16
Details of credit reversed or availed
Description
Central
Tax
State Tax /
UT Tax
Integrated
Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition
scheme (-)
B
Credit availed on opting out of the composition
scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
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 there from and in case of any reduction
in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Signature
Name of Authorised Signatory
Date
Designation/Status
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Instructions: –
1. The details for the period between July 2017 to March 2018 shall be provided in this return.
2.
Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
Table No.
Instructions
5
Aggregate turnover for the previous financial year is the turnover of the financial year
previous to the year for which the return is being filed. For example for the annual return
for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is
the sum total of turnover of all taxpayers registered on the same PAN.
3. Part II consists of the details of all outward and inward supplies in the financial year for which the
annual return is filed. The instructions to fill Part II are as follows:
Table No.
Instructions
6A
Aggregate value of all outward supplies net of debit notes/credit notes, net of advances
and net of goods returned for the entire financial year shall be declared here. Table 6 and
Table 7 of FORM GSTR-4 may be used for filling up these details.
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
7A
Aggregate value of all inward supplies received from registered persons on which tax is
payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of
FORM GSTR-4 may be used for filling up these details.
7B
Aggregate value of all inward supplies received from unregistered persons (other than
import of services) on which tax is payable on reverse charge basis shall be declared
here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these
details.
7C
Aggregate value of all services imported during the financial year shall be declared here.
Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is
payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4
may be used for filling up these details.
8B
Aggregate value of all goods imported during the financial year shall be declared here.
4. Part IV consists of the details of amendments made for the supplies of the previous financial year in
the returns of April to September of the current FY or date of filing of Annual Return for previous
financial year (for example in the annual return for the FY 2017-18, the transactions declared in April
to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill
Part V are as follows:
Table No.
Instructions
10, 11, 12,
13 and 14
Details of additions or amendments to any of the supplies already declared in the returns
of the previous financial year but such amendments were furnished in Table 5 (relating to
inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR-4 of April to
September of the current financial year or upto the date of filing of Annual Return for the
previous financial year, whichever is earlier shall be declared here.
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5. Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No.
Instructions
15A, 15B,
15C
and
15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing
shall be declared here. Refund claimed will be the aggregate value of all the refund
claims filed in the financial year and will include refunds which have been sanctioned,
rejected or are pending for processing. Refund sanctioned means the aggregate value of
all refund sanction orders. Refund pending will be the aggregate amount in all refund
application for which acknowledgement has been received and will exclude provisional
refunds received. These will not include details of non-GST refund claims.
15E,
15F
and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been
issued by the adjudicating authority has been issued shall be declared here. Aggregate
value of taxes paid out of the total value of confirmed demand in 15E above shall be
declared here. Aggregate value of demands pending recovery out of 15E above shall be
declared here.
16A
Aggregate value of all credit reversed when a person opts to pay tax under the
composition scheme shall be declared here. The details furnished in FORM ITC-03 may
be used for filling up these details.
16B
Aggregate value of all the credit availed when a registered person opts out of the
composition scheme shall be declared here. The details furnished in FORM ITC-01 may
be used for filling up these details.
17
Late fee will be payable if annual return is filed after the due date.”;
11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table,
against Code 4 in the first column, for the letters and word “SKD or CKD” in the second column,
the letters and words “SKD or CKD or supply in batches or lots” shall be substituted.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 11th September, 2018.
______
Notification
38/1/2017-Fin(R&C)(68)
In exercise of the powers conferred by section 128 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 waives the late fee paid under section 47 of the said Act, by the following classes of
taxpayers:—
(i) the registered persons whose return in FORM GSTR-3B of the Goa Goods and Services
Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common
portal, after generation of the application reference number;
(ii) the registered persons who have filed the return in FORM GSTR-4 of the Goa Goods
and Services Tax Rules, 2017 for the period October to December, 2017 by the due date but
late fee was erroneously levied on the common portal;
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(iii) the Input Service Distributors who have paid the late fee for filing or submission of the
return in FORM GSTR-6 of the Goa Goods and Services Tax Rules, 2017 for any tax period
between the 1st day of January, 2018 and the 23rd day of January, 2018.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 11th September, 2018.
______
Notification
38/1/2017-Fin(R&C)(69)
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act,
2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), and in
supersession of –
(i) Notification No.38/1/2017-Fin(R&C)(31) dated 23rd November, 2017, published in the
Official Gazette, Series I No. 34, Extraordinary dated the 23rd November, 2017;
(ii) Notification No.38/1/2017-Fin(R&C)(56) dated 11th April, 2018, published in the
Official Gazette, Series I No. 2, Extraordinary dated the 13th April, 2018; and
(iii) Notification No.38/1/2017-Fin(R&C)(66), dated 3rd September, 2018, published in the
Official Gazette, Series I No. 22, Extraordinary No. 4, dated the 3th September, 2018,
except as respects things done or omitted to be done before such supersession, the
Government of Goa, on the recommendations of the Council, hereby notifies the registered
persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or
the current financial year, as the class of registered persons who shall follow the special
procedure as mentioned below for furnishing the details of outward supply of goods or services
or both.
2. The said persons may furnish the details of outward supply of goods or services or both in
FORM GSTR-1 of the Goa Goods and Services Tax Rules, 2017, effected during the quarter as
specified in column (2) of the Table below till the time period as specified in the corresponding
entry in column (3) of the said Table, namely:—
Table
Sl. No.
Quarter for which details in FORM
GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July - September, 2017
31st October, 2018
2
October - December, 2017
31st October, 2018
3
January - March, 2018
31st October, 2018
4
April - June, 2018
31st October, 2018
5
July - September, 2018
31st October, 2018
6
October - December, 2018
31st January, 2019
7
January - March, 2019
30th April, 2019
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1371
Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for
the quarter from July, 2018 to September, 2018 by– (i) registered persons in the State of Kerala;
(ii) registered persons whose principal place of business is in Kodagu district in the State of
Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the
Union territory of Puducherry shall be furnished electronically through the common portal, on or
before the 15th day of November, 2018:
Provided further that the details of outward supply of goods or services or both in FORM
GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who
have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification
No. 38/1/2017-Fin(R&C)(65), dated 6th August, 2018, published in the Official Gazette, Series I
No. 18, Extraordinary dated the 6th August, 2018, shall be furnished electronically through the
common portal, on or before the 31st day of December, 2018;
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2)
of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to
March, 2019 shall be subsequently notified in the Official Gazette.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 11th September, 2018.
______
Notification
38/1/2017-Fin(R&C)(70)
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 (Ninth Amendment) Rules,
2018.
(2) They shall come into force with effect from the 10th day of September, 2018.
2. In the Goa Goods and Services Tax Rules, 2017,
(i) in rule 117,
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:—
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on
the recommendations of the Council, extend the date for submitting the declaration
electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in
respect of registered persons who could not submit the said declaration by the due date
on account of technical difficulties on the common portal and in respect of whom the
Council has made a recommendation for such extension.”;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be
inserted, namely:—
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“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in
accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by
30th April, 2019.”;
(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and
figures “or section 125” shall be inserted.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 11th September, 2018.
______
Office Memorandum
38/5/2018-Fin (R & C)/1493
Sub.:– Measures to be taken by various State Government Authorities for ensuring
compliance to GST by taxpayers/contractors/suppliers, etc.
The Goods & Services Tax (GST) regime has been implemented in India w.e.f. 01-07-2017 and
by now, after more than a year, the GST common Portal has stabilized and taxpayers are filing
their returns online on the portal https://www.gst.gov.in. It has been noticed that there are
sizeable number of registered taxpayers from the works contract sector who are non-compliant
on GST common portal and have failed to make timely payments of GST collected by them,
while filing returns.
2. The provisions of section 51 of GST Law (Central Goods & Services Act, 2017 and the Goa
Goods & Service Tax Act, 2017) relating to Tax Deduction at Source (TDS) have still not been
implemented and as such TDS deductions are not being presently made. As a result of this
situation, the Works Contractors/Suppliers are getting into their hands the entire portion of tax
amount of 12% of the value of contract from the Government without any TDS. Thus if a works
contractor/supplier commits any default in filing his GST returns on time, he is able to utilize
this tax amount for his business without depositing the same into Government Treasury.
3. In view of the above and in the interest of Revenue collection, the Government has
decided to link the GST compliance of all Works contractors/Suppliers dealing with any
State Government Department/Government Corporations/Government Companies/Other
Government Controlled Bodies/Local Bodies/Public Sector Undertakings/Autonomous Bodies,
etc. (hereinafter referred to as “Concerned Authorities”) and it is directed to take the following
steps for ensuring GST return filing compliance which in turn will lead to increase in the tax
collection:
The Concerned Authorities shall immediately take the following steps.
i) Eligibility for participating in any Tender for procurement of goods or services.
The Concerned Authorities shall obtain a copy of Application Reference Number(ARN)
generated on GST common Portal www.gst.gov.in by the Taxpayer after filing his latest
return which was due as per GST Law. The Concerned Authorities shall carry out necessary
changes in their Rules/Byelaws/Manuals/Tender documents, etc. as may be required for
making the submission of documentary proof mandatory towards GST compliance upto date
for being eligible to participate in any tender/quotation, etc.
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ii) Eligibility for receiving any work order/supply order
The Concerned Authorities shall obtain before issuing any work order/supply order, a copy
of Application Reference Number(ARN) generated on GST common portal www.gst.gov.in by
the Taxpayer after filing his latest return which was due as per GST Law. The Concerned
Authorities shall carry out necessary changes in their Rules/Byelaws/Manuals/Work
Order/Letter of Intent, etc. as may be required for making the submission of documentary
proof mandatory towards GST compliance upto date for being eligible to receive any work
order/supply order.
iii) Eligibility for receiving any payments
The concerned Authorities shall obtain before sanctioning/making any payments, a copy
of Application Reference Number(ARN) generated on GST common portal www.gst.gov.in by
the Taxpayer after filing his latest return which was due as per GST Law. The Concerned
Authorities shall carry out necessary changes in their Rules/Byelaws/Manuals/Work Orders
issued/Tender documents, etc. as may be required for making the submission of
documentary proof mandatory towards GST compliance upto date for being eligible to
receive any payments.
iv) For issuing any permission/consent/NOC for holding Exhibitions/Exhibition-cum-
-Sale/any Event for Supply of goods/services
The Concerned Authorities shall incorporate a condition in any such permission/
/consent/NOC issued for holding/organizing Exhibitions/Exhibition-cum-Sale/any event
within the State of Goa for supply of goods/services, that the organizer of such event shall
obtain GST registration as a Taxpayer and shall also ensure that all persons to whom stalls
are allotted at such events are registered under GST either as Regular Taxpayer or as a
Composition Taxpayer/Casual Taxable Person/Non-resident Taxable Person and that a board
showing GSTIN, Legal Name, Trade name is displayed in a conspicuous place at such event
by each of the stall owner. The organizer of such event shall submit to the local Ward Office
of Commercial Tax Department, a list of all stall holders with their respective GSTIN at least
one (01) day prior to the start of such event.
v) Verification of compliance status on GST common Portal before taking any actions at
points (i) to (iv) above.
The Concerned Authorities shall, before taking action at points (i) to (iv) above, visit the
GST common Portal at https://www.gst.gov.in and click on ‘search by GSTIN/UIN’ on
home page and then enter GSTIN of the Taxpayer and thereafter click on ‘search’. The entire
registration details and return filing status of the concerned Taxpayer will be displayed on
the screen. Upon conforming that concerned Works Contractor/Supplier/Taxpayer has filed
all returns till date, the Concerned Authorities shall endorse a certificate on the file noting
that the status has been duly verified on GST Common Portal and thereafter proceed further
for processing of the matter for issuing tender form/work order/releasing payments/issuing
permission as the case may be. The statutory time limits for online filing of each type of
returns is made available on the GST common Portal.
4. The Concerned Authorities shall issue necessary Circulars/Instructions to all their sub-
ordinate authorities/undertakings under their administrative control to ensure compliance and
mark copies of the same to the Finance Department and the Commissioner, State Taxes.
5. The Director of Municipal Administration shall issue necessary directions to the City
Corporation of Panaji and all Municipal Councils in Goa and the Director of Panchayats shall
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24
(EXTRAORDINARY)
17TH SEPTEMBER, 2018
1374
issue necessary directions to the Village Panchayats and Zilla Panchayats in Goa, to ensure
this compliance.
6. All HODs shall submit compliance report to the Finance (R&C) Department within 30 days
from the date of receipt of this Office Memorandum.
7. This Office Memorandum shall not apply to procurement of any supply of goods and/or
services by the Concerned Authorities for transaction value upto Rs. 50,000/- (Rupees fifty
thousand only).
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 11th September, 2018.
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