Reg. No. G-2/RNP/GOA/32/2018-20
RNI No. GOAENG/2002/6410
Panaji, 10th October, 2018 (Asvina 18, 1940) SERIES I No. 27 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 3
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(75)
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 (Eleventh
Amendment) Rules, 2018.
(2) They shall be deemed to have come
into force with effect from the 23rd October,
2017.
2. In the Goa Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the
following sub-rule shall be substituted and
shall be deemed to have been substituted with effect from the 23rd October, 2017,
namely:—
"(10) The persons claiming refund of
integrated tax paid on exports of goods or
services should not have received supplies
on which the supplier has availed the
benefit of the Government notification
No. 38/1/2017-Fin(R&C)(26)/3640, dated the
2nd November, 2017, published in
Official Gazette, Series I No. 31,
Extraordinary, dated 2nd November, 2017
or Notification No. 38/1/2017-Fin(R&C)
(22)/3599, dated the 24th October, 2017,
published in the Official Gazette, Series I
No. 30, Extraordinary, dated 26th October,
2017 or Notification No. 41/2017-Integrated
Tax (Rate), dated the 23rd October, 2017,
published in the Gazette of India,
Extraordinar y, Part II, Section 3, Sub-section (i), vide number G.S.R 1321
(E), dated the 23rd October, 2017 or
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 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 27 (EXTRAORDINARY No. 3) 10TH OCTOBER, 2018 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.".
By order and in the name of the
Governor of Goa.
Sushama D. Kamat, Under Secretar y,
Finance (R&C).
Porvorim, 10th October, 2018.
________
Notification
38/1/2017-Fin(R&C) (76)
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 Ser vices Tax (Twelf th Amendment) Rules, 2018.
(2) They shall come into force with effect
from the 9th day of October, 2018.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:—
"(4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has—
(a) received supplies on which the supplier has availed the benefit of the Government notification No. 38/1/ /2017-Fin(R&C)(22)/3599 dated the 24th October, 2017, published in Official Gazette, Series I No. 30, Extraordinary, dated 26th October, 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; or
(b) availed the benefit of 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,
the refund of input tax credit, availed in
respect of inputs received under the said
notifications for export of goods and the
input tax credit availed in respect of other
inputs or input services to the extent used in
making such expor t of goods, shall be
granted.".
3. In the said rules, 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 of India,
Ministr y of Finance Notification
No. 38/1/2017-Fin(R&C)(26)/3640, dated
2nd November, 2017, published in
Official Gazette, Series I No. 31,
Extraordinar y, dated 2nd November,
2017 except so far it relates to receipt of
capital goods by such person against OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 27 (EXTRAORDINARY No. 3) 10TH OCTOBER, 2018 Export Promotion Capital Goods Scheme or Notification No. 38/1/2017 Fin (R&C) (22)/3599 dated the 24th October, 2017, published in Official Gazette, Series I No. 30, Extraordinar y, dated 26th October, 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 except so far it relates to receipt of capital goods by such person against Export
Promotion Capital Goods Scheme.".
By order and in the name of the
Governor of Goa.
Sushama D. Kamat, Under Secretar y,
Finance (R&C).
Porvorim, 10th October, 2018.
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