Goa Gazette, No. 1819-39, 31 December 2018

Reg. No. G-2/RNP/GOA/32/2018-20

SERIES I No. 39

Panaji, 31st December, 2018 (Pausa 10, 1940) EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(24/2018-Rate)

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 makes the following further amendments in the Government notification No. 38/1/2017-Fin(R&C)(1/2017-Rate), dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

In the said notification,—

(a) in the opening paragraph, after the words, brackets and figures "sub-section (1) of section 9", the words, brackets and figures "and sub-section (5) of section 15", shall be inserted;

(b) in Schedule I - 2.5%,

(i) S. Nos. 23, 24 and the entries relating thereto, shall be omitted;

(ii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(iii) S. No. 198A shall be re-numbered as S. No. 198AA, and before S. No. 198AA as so re-numbered, the following serial number and entries shall be inserted, namely:—

(iv) in S. No. 224, for the entry in column (2), the entry "63 [other than 6305 32 00, 6309] shall be substituted;

(v) in S. No. 225, for the entry in column (3), the entry "Footwear of sale value not exceeding Rs. 1000 per pair" shall be substituted;

(vi) for S. No. 225A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:—

(vii) in S. No. 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely,

"Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in notification No. 38/1/2017-Fin(R&C)(11/2017- Rate), dated 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service";

(viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely:

(c) in Schedule II - 6%,

(i) after S. No. 101 and the entries relating thereto, the following serial numbers and the

(ii) S. No. 102, 126 and the entries relating thereto, shall be omitted;

(iii) S. No. 171A shall be re-numbered as S. No. 171AA, and before S. No. 171AA as so re-numbered, the following serial number and entries shall be inserted, namely:—

(iv) in S. No. 173, in the entry in column (3), the words and commas "walking-sticks, seat-sticks," shall be omitted;

(v) S. No. 177 and the entries relating thereto, shall be omitted;

(d) in Schedule III - 9%,

(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so

(ii) S. Nos. 142, 143, 144 and the entries relating thereto, shall be omitted;

(iii) in S. No. 369A, for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)" shall be substituted;

(iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely:—

(v) in S. No. 383, in the entry in column (3), after the words "television cameras", the comma and words ", digital cameras and video camera recorders", shall be inserted;

(vi) in S. No. 383C, in the entry in column (3), for the figure and word "68 cm", the figure and word "32 inches" shall be substituted;

(vii) in S. No. 384, in the entry in column (3), for the figure and word "20 inches", the figure and word "32 inches" shall be substituted;

(viii) S. No. 440A shall be re-numbered as S. No. 440B, and before S. No. 440B as so re-numbered, the following serial number and entries shall be inserted, namely:

(e) in Schedule IV - 14%,

(i) S. No. 47 and the entries relating thereto, shall be omitted;

(ii) S. No. 135 and the entries relating thereto, shall be omitted;

(iii) in S. No. 139, in the entry in column (3), after the words "other than Lithium-ion battery", the words "and other lithium ion accumulators including lithium ion power banks" shall be inserted;

(iv) S. No. 151 and the entries relating thereto, shall be omitted;

(v) in S. No. 154, in the entry in column (3), for the figure and word "20 inches" and the figure and word "68 cm", both, the figure and word "32 inches" shall be substituted;

(vi) for S. No. 174 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:—

(vii) S. No. 215 and the entries relating thereto, shall be omitted.

2. This notification shall come into force on the 1st January, 2019.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

Notification

38/1/2017-Fin(R&C)(25/2018-Rate)

In exercise of the powers conferred by sub-sections (1) of section 11 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 makes the following further amendments in the Government notification No. 38/1/2017-Fin(R&C) (2/2017-Rate), dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

In the said notification,—

1. In the schedule,

(i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:—

(ii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

2. This notification shall come into force on the 1st January, 2019.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

_________

Notification

38/1/2017-Fin(R&C)(26/2018-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 exempts the intra-State supply of gold falling in heading 7108 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when supplied by Nominated Agency under the scheme for "Export Against Supply by Nominated Agency" as referred to in paragraph 4.41 of the Foreign Trade Policy, read with relevant provisions of Chapter 4 of Handbook of Procedures, Volume-l, to registered exporter of jewellery (herein referred to as "recipient"), from the whole of the State Tax leviable thereon, under section 9 of the Goa Goods and Services Tax Act, 2017, subject to following conditions, namely:—

(i) the Nominated Agency and the recipient shall follow the conditions and subject observe the procedures as prescribed in the Foreign Trade Policy read with Handbook of Procedures, Volume-l.

(ii) the recipient shall export the jewellery made out of such gold within a period of 90 (ninety) days from the date of supply of gold to such recipient and shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) alongwith the invoice for exports to the Nominated Agency within a period of 120 (one hundred and twenty) days from the date of supply by the Nominated Agency.

(iii) wherever such proof of export is not produced within the period mentioned in clause (ii), the Nominated Agency shall pay the amount of State Tax payable on the quantity of gold not exported, along with interest from the date when tax on such supply was payable, but for the exemption.

Explanation.— for the purpose of this notification,—

(a) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, notified by Government of India in the Ministry of Commerce and Industry vide Notification No. 41/2015- 2020, dated 5th December, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S. O. 3813, dated the 5th December, 2017;

(b) "Handbook of Procedures, means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 43/2015-2020, dated the 5th December, 2017, published in the Gazette of India, Extraordinary, Part-I, Section 1, vide F. No. 01/94/180/333/AM 15/PC, dated the 5th December, 2017;

(c) "Nominated Agency" means entities mentioned in List 32 of Notification No. 50/2017- Customs dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3 sub-section (i), vide, number G.S.R. 785 (E), dated the 30th June, 2017;

(d) "Heading" means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

2. This notification shall come into force on the 1st January, 2019.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

_________

Notification

38/1/2017-Fin(R&C)(27/2018-Rate)

In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government notification No. 38/1/2017-Fin(R&C) (11/2017-Rate), dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

1. In the said notification,—

(i) in the Table,—

(a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word "(xi) above", the word and number "and serial number 38 below" shall be inserted;

(b) against serial number 7, in column (3), in item (i), in Explanation 1, the words "school, college" shall be omitted;

(c) against serial number 8,—

(A) after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely:—

(B) in column (3), in item (vii), after the brackets and figures "(iv),", the brackets and figures "(iva)," shall be inserted;

(d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:—

(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:—

(f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted;

(g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted;

(h) against serial number 34,—

(A) against item (ii) in column (3), for the entry in column (4), the entry "6" shall be substituted;

(B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: —

(C) in item (iiia), the words "exhibition of cinematograph films," shall be omitted;

(D) in column (3), in item (vi), after the brackets and figures "(ii),", the brackets and figures "(iia)," shall be inserted;

(i) after serial number 37 in column (1) and the entries relating thereto in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely:—

(ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely:—

"(xi) "specified organisation" shall mean,—

(a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or

(b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002).

(xii) "goods carriage" has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).".

2. This notification shall come into force on the 1st day of January, 2019.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

Notification

38/1/2017-Fin(R&C)(28/2018-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 amendments in the Government notification No. 38/1/2017-Fin(R&C) (12/2017-Rate), dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

In the said notification,—

(i) in the Table,—

(a) after serial number 21A and the entries relating thereto, the following serial number and entries shall be inserted, namely:—

(b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: —

(c) against serial number 34A, in the entry in column (3), after the letters and words "PSUs from the", the words "banking companies and" shall be inserted;

(d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely:—

"Heading 9992 or Heading 9963";

(e) serial number 67 and the entries relating thereto, shall be omitted;

(f) after serial number 74 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—

(ii) in paragraph 2, after clause (za), the following clause shall be inserted, namely:—

"(zaa) "financial institution" has the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934).";

2. This notification shall come into force on the 1st day of January, 2019.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

________

Notification

38/1/2017-Fin(R&C)(29/2018-Rate)

In exercise of the powers conferred by sub-section (3) of section 9 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 makes the following further amendments in the Government notification No. 38/1/2017-Fin(R&C)(13/2017-Rate), dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

(i) in the Table,—

(a) against serial number 1, in the entry in column (2), after item (g), the following proviso shall be inserted, namely:—

"Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or

(b) local authority; or

(c) Governmental agencies,

which has taken registration under the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.";

(b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—

(ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:—

"(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.".

2. This notification shall come into force on the 1st day of January, 2019.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

_________

Notification

38/1/2017-Fin(R&C)(30/2018-Rate)

In exercise of the powers conferred by sub-section (3) of section 11 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the Government notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:—

"Explanation 2.— Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India".

2. The existing Explanation in the above items shall be renumbered as Explanation 1.

3. This notification shall come into force on the 1st day of January, 2019.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

Notification

38/1/2017-Fin(R&C)(82)

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 makes the following amendments in the Government notification No. 38/1/2017- Fin(R&C)(65), dated the 6th August, 2018, published in the Extraordinary Official Gazette, Series I No. 18, dated the 6th August, 2018, namely:—

In the said notification, in paragraph 2,-

(i) in clause (i), for the figures, letters and word "31st August, 2018", the figures, letters and words "31st January, 2019" shall be substituted.

(ii) in clause (iv), for the figures, letters and word "30th September, 2018", the figures, letters and words "28th February, 2019" shall be substituted.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

________

Notification

38/1/2017-Fin(R&C)(83)

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 makes the following further amendments in the Government notification No. 38/1/2017- Fin(R&C)(69), dated the 11th September, 2018, published in the Official Gazette, Series I No. 24, Extraordinary, dated the 17th September, 2018, namely:—

In the said notification, in paragraph 2, in the second proviso, for the words, figures and letters "July, 2017 to September, 2018" and "31st day of December, 2018", the words, figures and letters "July, 2017 to December, 2018" and "31st day of March, 2019" shall respectively be substituted.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

________

Notification

38/1/2017-Fin(R&C)(84)

In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), hereafter in this notification referred to as the said Act, the Government of Goa, on the recommendations of the Council, hereby makes the following further amendments in the Government notification No. 38/1/2017- Fin(R&C)(72), dated 21st September, 2018, published in the Official Gazette, Series I No. 25, Extraordinary, No. 2 dated 21st September, 2018, namely:—

In the said notification, after the second proviso, the following proviso shall be inserted, namely:—

"Provided also that nothing in this notification shall apply to the supply of goods or serives or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.".

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

________

Notification

38/1/2017-Fin(R&C)(85)

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 (Fourteenth Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force with effect from the 31st day of December, 2018.

2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:—

"(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.".

3. In the said rules, in rule 45, in sub-rule (3), after the words "received from a job worker", the words, "or sent from one job worker to another" shall be omitted.

4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:—

"Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).".

5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:—

"Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).".

6. In the said rules, in rule 54,—

(a) in sub-rule (2), the following proviso shall be inserted, namely:—

"Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).".

(b) in sub-rule (4), the following proviso shall be inserted, namely:—

"Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).".

7. In the said rules, in explanation (b) to sub-rule (5) of rule 89, the following clause shall be substituted, namely:—

"Adjusted Total turnover" and "relevant period" shall have the same meaning as assigned to them in sub-rule (4).".

8. In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words "export goods duly files", the words "a departure manifest or" shall be inserted.

9. In the said rules, in rule 101, in sub-rule (1), after the words "financial year", the words "or part thereof" shall be inserted.

10. In the said rules, after rule 109A, the following rule shall be inserted, namely:—

"109B. Notice to person and order of revisional authority in case of revision.— (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.".

11. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely:—

"Explanation 1.— For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 38/1/2017-Fin(R&C)(77), dated the 23rd October, 2018, published in the Official Gazette, Series I No. 29, Extraordinary No. 3, dated 23rd October, 2018 as amended from time to time."

12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:—

"138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.— Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,—

(a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or

(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months:

Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him:

Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard:

Provided also that the permission granted or rejected by the Commissioner of Central tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.

Explanation:— For the purposes of this rule, the expression "Commissioner" shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).".

13. In the said rules in rule 142, in sub-rule (5), after the words "section 74", the words "or sub-section (12) of section 75" shall be inserted.

14. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely:—

________

"FORM-GST-RFD-01

[See rule 89(1)]

Application for Refund

(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)

[DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature

Name –

Designation/Status"]

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.

Signature

Name –

Designation/Status

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature

Name –

Designation/Status2373 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2018

DECLARATION [rule 89(2)(g)]

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

Signature

Name –

Designation/Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

Signature

Name –

Designation/Status

SELF-DECLARATION [rule 89(2)(l)]

I ____________________ (Applicant) having GSTIN/temporary Id ------------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from--------to--------, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

Signature

Name –

Designation/Status [This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.]

10. Verification

I/We hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

I/We declare that no refund on this account has been received by me/us earlier.

Place Signature of Authorised Signatory

Date (Name) Designation/Status2374 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2018

Annexure-1

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.)

Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of Section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).

Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

(Amount in Rs.)

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.)

Statement-5 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit/SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS (inter-State to intra-State and vice versa)

Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:

(Amount in Rs.)

Statement-7 [rule 89(2)(k)]

Refund Type: Excess payment of tax, if any in case of last return filed.

Annexure-2

Certificate [rule 89(2)(m)]

This is to certify that in respect of the refund amounting to Rs.<<>> -------------- (in words) claimed by M/s----------------- (Applicant's Name) GSTIN/Temporary ID------- for the tax period < ---->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant/Cost Accountant:

Name:

Membership Number:

Place:

Date:

Note.— This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

Instructions –

1. Terms used:

a. B to C: From registered person to unregistered person

b. EGM: Export General Manifest

c. GSTIN: Goods and Services Tax Identification Number

d. IGST: Integrated Goods and Services Tax

e. ITC: Input Tax Credit

f. POS: Place of Supply (Respective State)

g. SEZ: Special Economic Zone

h. Temporary ID: Temporary Identification Number

i. UIN: Unique Identity Number2377 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2018 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.

3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.

4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects.

5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.

6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.

7. Declaration shall be filed in cases wherever required.

8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.

9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.

10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.

11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.

12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.

13. Details of export made without payment of tax shall be reported in Statement-3.

14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).

15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).".

16. In the said rules, for FORM GST RFD-01A, the following form shall be substituted, namely:—

________

"FORM-GST-RFD-01 A

[See rules 89(1) and 97A]

Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)

[DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature

Name –

Designation/Status]2379 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2018

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.

Signature

Name –

Designation/Status

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature

Name –

Designation/Status

DECLARATION [rule 89(2)(g)]

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

Signature

Name –

Designation/Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

Signature

Name –

Designation/Status

SELF-DECLARATION [rule 89(2)(l)]

I/We____________________ (Applicant) having GSTIN/temporary Id ------------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/with respect to the tax, interest, or any other amount for the period from--------to--------, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

Signature

Name –

Designation/Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)2380 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2018 8. Verification

I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

I/We declare that no refund on this account has been received by me/us earlier.

Place Signature of Authorised Signatory

Date (Name)

Designation/Status

________

Annexure-1

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(Amount in Rs.)

Statement 1A [rule 89(2)(h)]

* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of Section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).

Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Statement-3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

(Amount in Rs.)

Statement-3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.)

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit/SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS (inter-State to intra-State and vice versa)

Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:

(Amount in Rs.)

Statement-7 [rule 89(2)(k)]

Refund Type: Excess payment of tax, if any in case of last return filed.

16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:—

"FORM GSTR - 9

[See rule 80]

Annual Return

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 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. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return.

3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.

4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows:

5. 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:

6. 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.

7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B 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:

8. Part VI consists of details of other information. The instructions to fill Part VI are as follows:

9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Annual Return" in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.".

17. In the said rules, for FORM GSTR 9A, the following form shall be substituted, namely:—

_________

"FORM GSTR – 9A

[See rule 80]

Annual Return (For Composition Taxpayer)

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/Status2395 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2018 Instructions:—

1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.

2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return.

3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows:

4. 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:

5. 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:

6. Part V consists of details of other information. The instruction to fill Part V are as follows:

7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Annual Return" in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.".

18. In the said rules, for FORM GSTR 9C, the following form shall be substituted, namely:—

_________

"FORM GSTR-9C

See rule 80(3)

PART – A - Reconciliation Statement

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 there from.

**(Signature and stamp/Seal of the Auditor)2401 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2018 Place: ……………

Name of the signatory …………………

Membership No. ………………

Date: ……………

Full address ………………………

Verification of registered person:

I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc.

Signature

Place

Name of Authorised Signatory Date

Designation/Status

________

Instructions: —

1. Terms used:

(a) GSTIN: Goods and Services Tax Identification Number

2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR-9 for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately.

3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.

4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows:—

5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows:—

6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:—

7. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.

8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Reconciliation Statement" in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.

PART – B- CERTIFICATION

I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:

* I/we have examined the—

(a) balance sheet as on ……………………….

(b) the *profit and loss account/income and expenditure account for the period beginning from ………..………………. to ending on …………..……., and

(c) the cash flow statement for the period beginning from ……..…to ending on ………, attached herewith, of M/s …………… (Name), …………………….………… (Address), ..…………………(GSTIN).

2. Based on our audit I/we report that the said registered person—

*has maintained the books of accounts, records and documents as required by the IGST/CGST/ /<<>>GST Act, 2017 and the rules/notifications made/issued thereunder2405 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2018 *has not maintained the following accounts/records/documents as required by the IGST/CGST/ <<>>GST Act, 2017 and the rules/notifications made/issued thereunder:

1.

2.

3.

3. (a) *I/we report the following observations/comments/discrepancies/inconsistencies; if any:

…………………………………….

…………………………………….

3. (b) *I/we further report that,—

(A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.

(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from *my/our examination of the books.

(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State.

4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR-9C.

5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No. GSTR-9C are true and correct subject to following observations/qualifications, if any:

(a) ……………………………………………………………………………………

(b) ……………………………………………………………………………………

(c) ……………………………………………………………………………………

………………………………………

………………………………………

**(Signature and stamp/Seal of the Auditor)

Place: ……………

Name of the signatory …………………

Membership No………………

Date: ……………

Full address ………………………

II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:

*I/we report that the audit of the books of accounts and the financial statements of M/s. ………...........

(Name and address of the assessee with GSTIN) was conducted by M/s. …………………… (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the ……………. Act, and *I/we annex hereto a copy of their audit report dated …………………………….

along with a copy of each of:—

(a) balance sheet as on ………

(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …….,

(c) the cash flow statement for the period beginning from ……..…to ending on ………, and (d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.

2. I/we report that the said registered person—

*has maintained the books of accounts, records and documents as required by the IGST/CGST/ /<<>>GST Act, 2017 and the rules/notifications made/issued thereunder

*has not maintained the following accounts/records/documents as required by the IGST/CGST/ /<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:

1.

2.

3.

3. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR-9C.

4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No. 9C are true and correct subject to the following observations/qualifications, if any:

(a) …………………………….…………………………….………………………

(b) …………………………….…………………………….………………………

(c) …………………………….…………………………….………………………

…………………………………………………………………………………..

**(Signature and stamp/Seal of the Auditor)

Place: ……………

Name of the signatory …………………

Membership No………………

Date: ……………

Full address ………………………".

19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:—

"FORM GST RVN-01

[See rule 109B]

Reference No. Date -

To,

………………………………………..

………………………………………..

………………………………………..

GSTIN:……………………………….

Order No.–

Date:–2407 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2018

Notice under section 108

Whereas it has come to the notice of the undersigned that decision/order passed under this Act/ the <> Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/the Union Territory Goods and Services Tax Act, 2017/the Goods and Services Tax (Compensation to States) Act, 2017 by ……………..(Designation of officer) 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, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith.

You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits

Place:

Signature:

Date:

Designation:

Jurisdiction/Office –." 20. In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:—

_________

"Form GST APL-04

[See rules 109B, 113 (1) and 115]

SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT

Reference No. -

Date -

1. GSTIN/Temporary ID/UIN-

2. Name of the appellant/person-

3. Address of the appellant/person-

4. Order appealed against or intended to be revised- Number- Date- 5. Appeal No.-

Date-

6. Personal Hearing-

7. Order in brief-

8. Status of order-Confirmed/Modified/Rejected

9. Amount of demand after appeal/revision:-

10. Place of supply wise details of IGST demand

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

________

Notification

38/1/2017-Fin(R&C)(86)

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 makes the following amendments in the Government Notification No. 38/1/2017- Fin(R&C)(43)/433, dated 31st January, 2018, published in the Official Gazette, Series I No. 44, Extraordinary No. 2, dated 5th February, 2018, namely:—

In the said notification, after the proviso, the following proviso shall be inserted, namely:—

"Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019.".

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

Notification

38/1/2017-Fin(R&C)(87)

In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)(hereafter in this notification referred to as the said Act), the Government of Goa, on the recommendations of the Council, and in supersession of the notification No. 38/1/2017-Fin(R&C)(14)/2406 dated 21st September, 2017 published in the Official Gazette, Series I No. 25, Extraordinary, dated 21st September, notification of the Government No. 38/1/2017-Fin(R&C)(27)/3678, dated 08th November, 2017, published in the Official Gazette, Series I No. 31, Extraordinary No. 3, dated 08th November, 2017 and notification of the Government No. 38/1/2017-Fin(R&C)(32) dated 23rd November, 2017, published in the Official Gazette, Series I No. 34, Extraordinary, dated 23rd November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR 3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:

Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:

Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

________

Notification

38/1/2017-Fin(R&C)(88)

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 makes the following amendments in the Government notification No. 38/1/2017- Fin(R&C)(38)/323, dated the 12th January, 2018, published in the Official Gazette, Series I No. 41, Extraordinary, dated 16th January, 2018, namely:—

In the said notification, after the first proviso, the following proviso shall be inserted, namely:—

"Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.".

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

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

Order No. 02/2018-State Tax

Whereas, sub-section (4) of section 16 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Order referred to as the said Act) provides that 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 invoices or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier;

And whereas, sub-section (3) of section 37 of the said Act provides that-

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 tax and interest, if any, in case there is short payment of tax on account of such error or omission, in 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;

And whereas, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of said familiarity—

(i) the registered persons eligible to avail input tax credit could not claim the same in terms of provisions of section 16 because of missing invoices or debit notes referred to sub- section (4) within the stipulated time;

(ii) the registered persons could not rectify the error or omission in terms of provisions of sub-section (3) of section 37 within the stipulated time,

as a result whereof certain difficulties have arisen in giving effects to the provisions of sub- -section (4) of section 16 and sub-section (3) of section 37;

Now, therefore, in exercise of the powers conferred by section 172 of the Goa Goods and Services Tax Act, 2017, the Government of Goa, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:—

1. Short title.— This Order may be called the Goa Goods and Services Tax (Second Removal of Difficulties) Order, 2018.

2. In sub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namely:—

"Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.".

3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely:—

"Provided further that the 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, 2018 till the due date for furnishing the details under sub- section (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.".

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

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

Order No. 03/2018-State Tax

Whereas, sub-section (1) of section 44 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Order referred to as the said Act) provides that 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;

And whereas, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, through the electronic system to be developed is at the advanced stage, it may likely to take some more time for being made operational as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.

Now, therefore, in exercise of the powers conferred by section 172 of the Goa Goods and Services Tax Act, 2017, the Government of Goa, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:—

1. Short title.–– This Order may be called the Goa Goods and Services Tax (Third Removal of Difficulties) Order, 2018.

2. In section 44 of the Goa Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word "31st March, 2019", the figures, letters and word "30th June, 2019" shall be substituted.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

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

Order No. 04/2018-State Tax

Whereas, sub-section (4) of section 52 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Order referred to as the said Act) provides that 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;

And whereas, certain operators, were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under sub- section (4) of section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-section;

Now, therefore, in exercise of the powers conferred by section 172 of the Goa Goods and Services Tax Act, 2017, the Government of Goa, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:—

1. Short title.–– This Order may be called the Goa Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.

2. In section 52 of the Goa Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely:—

"Explanation:— For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.".

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.

Porvorim, 31st December, 2018.

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