2359

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

2359

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:—

“123A

2515 11 00

Marble and travertine, crude or roughly trimmed”;

(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:—

“198A

4501

Natural Cork, raw or simply prepared”;

SERIES I No. 39

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

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

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SERIES I No. 39

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2360

(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:—

“225A

6602 00 00

Walking-Sticks including seat sticks

225B

6815

Fly ash bricks or fly ash aggregate with 90 percent or more fly ash

content; Fly ash blocks”;

(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:

“243A

8714 20

Parts and accessories of carriage for disabled persons”;

(c) in Schedule II - 6%,

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

entries shall be inserted, namely:—

“101A

4502 00 00

Natural cork, debacked or roughly squared, or in rectangular

(including square) blocks, plates, sheets or strip (including sharp-

edged blanks for corks or stoppers)

101B

4503

Articles of natural cork such as Corks and Stoppers, Shuttlecock

cork bottom

101C

4504

Agglomerated cork (with or without a binding substance) and

articles of agglomerated cork”;

(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:—

“171A

6305 32 00

Flexible intermediate bulk containers”;

(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

re-numbered, the following serial number and entries shall be inserted, namely:—

“121A

4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres,

tyre treads and tyre flaps, of rubber”;

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31ST DECEMBER, 2018

2361

(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:—

“376AAA

8507

Lithium-ion accumulators (other than battery) including lithium-ion

power bank”;

(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:

“440A

9504

Video game consoles and machines, articles of funfair, table or

parlour games, including pintables, billiards, special tables for

casino games and automatic bowling alley equipment [other than

playing cards, ganjifa card, chess board, carom board and other

board games of 9504 90 90 like ludo etc.]”;

(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:—

“174

8714

Parts and accessories of vehicles of heading 8711”;

(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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2362

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:—

“43A

0710

Vegetables (uncooked or cooked by steaming or boiling in water),

frozen

43B

0711

Vegetables provisionally preserved (for example, by sulphur dioxide

gas, in brine, in sulphur water or in other preservative solutions), but

unsuitable in that state for immediate consumption”;

(ii) after S. No. 121 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“121A

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated”;

(iii) after S. No. 152 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“153

Any

chapter

Supply of gift items received by the President, Prime Minister,

Governor or Chief Minister of any State/Union Territory, or any public

servant, by way of public auction by the Government, where auction

proceeds are used for public or charitable cause”.

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:—

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SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2363

(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;

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31ST DECEMBER, 2018

2364

(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:—

(3)

(4)

(5)

“(iva) Transportation of passengers, with or

without accompanied baggage, by air, by non-

scheduled air transport service or charter

operations, engaged by specified organisations

in respect of religious pilgrimage facilitated by

the Government of India, under bilateral

arrangement.

2.5

Provided that credit of input

tax charged on goods used in

supplying the service has not

been taken

[Please refer to clause (iv) of

paragraph

4

relating

to

Explanation]”;

(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:—

(3)

(4)

(5)

“(vi) Service of third party insurance of “goods carriage”

6

-

(vii) Financial and related services other than (i), (ii), (iii), (iv), (v),

and (vi) above.

9

-”;

(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:—

(3)

(4)

(5)

“(viia) Leasing or renting of goods

Same rate of State Tax as

applicable on supply of like

goods involving transfer of title

in goods

-

(viii) Leasing or rental services, with or

without operator, other than (i), (ii), (iii),

(iv), (v), (vi), (vii) and (viia) above

9

-”;

(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;

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31ST DECEMBER, 2018

2365

(B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4)

and (5), the following shall be inserted, namely: —

(3)

(4)

(5)

“(iia) Services by way of admission to exhibition of cinematograph films

where price of admission ticket is above one hundred rupees.

9

-”;

(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:—

(1)

(2)

(3)

(4)

(5)

“38.

9954 or

9983 or

9987

Service by way of construction or engineering or installation

or other technical services, provided in relation of setting up

of following,—

(a) Bio-gas plant

(b) Solar power based devices

(c) Solar power generating system

(d) Wind mills, Wind Operated Electricity Generator

(WOEG)

(e) Waste to energy plants/devices

(f) Ocean waves/tidal waves energy devices/plants

Explanation:— This entry shall be read in conjunction with

serial number 234 of Schedule I of the notification No.

38/1/2017-Fin(R&C)(1/2017-Rate) dated 30th June, 2017,

published in the Official Gazette, Series I No. 13,

Extraordinary No. 3, dated 30th June, 2017.

9

-”;

(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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2366

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:—

(1)

(2)

(3)

(4)

(5)

“21B

Heading 9965

or Heading

9967

Services provided by a goods transport agency, by

way of transport of goods in a goods carriage, to, -

Nil

Nil”;

(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 27 and the entries relating thereto, the following serial number

and entries shall be inserted, namely: —

(1)

(2)

(3)

(4)

(5)

“27A

Heading

9971

Services provided by a banking company to Basic

Saving Bank Deposit (BSBD) account holders under

Pradhan Mantri Jan Dhan Yojana (PMJDY).

Nil

Nil”;

(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:—

(1)

(2)

(3)

(4)

(5)

“74A

Heading

9993

Services provided by rehabilitation professionals recognised

under the Rehabilitation Council of India Act, 1992 (34 of

1992) by way of rehabilitation, therapy or counselling and

such other activity as covered by the said Act at medical

establishments,

educational

institutions,

rehabilitation

Nil

Nil”;

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(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2367

centers

established

by

Central

Government,

State

Government or Union territory or an entity registered under

section 12AA of the Income-tax Act, 1961 (43 of 1961).

(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:—

(1)

(2)

(3)

(4)

“12.

Services provided by business

facilitator

(BF)

to

a

banking

company

Business

facilitator

(BF)

A

banking

company,

located in the taxable

territory

13.

Services provided by an agent of

business correspondent (BC) to

business correspondent (BC).

An agent of business

correspondent (BC)

A business correspond-

dent,

located

in

the

taxable territory.

14.

Security

services

(services

provided by way of supply of

security personnel) provided to a

registered person:

Any

person

other

than a body corporate

A

registered

person,

located in the taxable

territory.”;

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Provided that nothing contained in

this entry shall apply to, -

(i) (a) a Department or Establish-

ment

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 of the said

Act and not for making a

taxable supply of goods or

services; or

(ii) a registered person paying tax

under section 10 of the said Act.

(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.

OFFICIAL GAZETTE — GOVT. OF GOA

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2369

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:—

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“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).”.

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(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:

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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)

1.

GSTIN /

Temporary ID

2.

Legal Name

3.

Trade Name,

if any

4.

Address

5.

Tax period

(if applicable)

From <Year><Month> To <Year><Month>

6.

Amount of Refund

Claimed

(Rs.)

Act

Tax

Interest

Penalty

Fees

Others

Total

Central

tax

State/

/UT tax

Integrat

ed tax

Cess

Total

7.

Grounds of refund

claim (select from

drop down)

(a)

Excess balance in Electronic Cash Ledger

(b)

Exports of services- with payment of tax

(c)

Exports of goods/services-without payment of tax (accumulated

ITC)

(d)

On account of order

Sr.

No.

Type of order

Order

No.

Order

date

Order

Issuing

Authority

Payment

reference

No., if any

(i)

Assessment

(ii)

Finalization

of Provisional

assessment

(iii)

Appeal

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(iv)

Any other

order

(specify)

(e)

ITC accumulated due to inverted tax structure [clause (ii) of first

proviso to section 54(3)]

(f)

On account of supplies made to SEZ unit/SEZ developer (with

payment of tax)

(g)

On account of supplies made to SEZ unit/SEZ developer (without

payment of tax)

(h)

Recipient of deemed export supplies/Supplier of deemed export

supplies

(i)

Tax paid on a supply which is not provided, either wholly or

partially, and for which invoice has not been issued (tax paid on

advance payment)

(j)

Tax paid on an intra-State supply which is subsequently held to

be inter-State supply and vice versa (change of POS)

(k)

Excess payment of tax, if any

(l)

Any other (specify)

8.

Details of Bank

account

Name

of bank

Address

of branch

IFSC

Type of account

Account No.

9.

Whether Self-Declaration filed by Applicant

u/s 54(4), if applicable

Yes No

[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/Status

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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 <Taxpayer Name> 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/Status

OFFICIAL GAZETTE — GOVT. OF GOA

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2375

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.)

Turnover of inverted

rated supply of goods

and services

Tax payable on such

inverted rated supply

of goods and services

Adjusted total

turnover

Net input tax

credit

Maximum refund

amount to be claimed

[(1×4÷3)-2]

1

2

3

4

5

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

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

Sl.

No.

Details of invoices of

inward supplies of

inputs received

Tax paid on inward

supplies of inputs

Details of invoices of

outward supplies issued

Tax paid on outward

supplies

GSTIN of

the

supplier *

No. Date

Taxa-

ble

Value

Inte-

grated

Tax

Central

Tax

State

Tax/

/Union

territory

Tax

No. Date

Taxa-

ble

Value

Invoice

type

(B2B/

/B2C)

Inte-

grated

Tax

Central

Tax

State

Tax/

/Union

territory

Tax

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

* 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.)

Sr.

No.

Invoice details

Integrated tax

Cess

BRC/FIRC

Integrated tax

and cess

involved in

debit note, if

any

Integrated tax

and cess

involved in

credit note, if

any

Net Integrated

tax and cess

(6+7+10 - 11)

No.

Date

Value

Taxable

value

Amt.

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

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

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

(Amount in Rs.)

Sr.

No.

Invoice details

Goods/

/Services (G/S)

Shipping bill/ Bill of export

EGM Details

BRC/FIRC

No.

Date

Value

Port code

No.

Date

Ref No.

Date

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

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Statement- 3A [rule 89(4)]

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

(Amount in Rs.)

Turnover of zero rated supply of

goods and services

Net input tax credit

Adjusted total turnover

Refund amount

(1×2÷3)

1

2

3

4

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.)

GSTIN of

recipient

Invoice details

Shipping

bill/Bill of

export/

/Endorsed

invoice by

SEZ

Integrated

Tax

Cess

Integrated

tax and cess

involved in

debit note, if

any

Integrated

tax and

cess

involved in

credit note,

if any

Net

Integrated

tax and cess

(8+9+10– 11)

No. Date Value

No.

Date

Taxable

Value

Amt.

1

2

3

4

5

6

7

8

9

10

11

12

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)

(Amount in Rs.)

Sr.

No.

Invoice details

Goods/Services

(G/S)

Shipping bill/Bill of export/

/Endorsed invoice No.

No.

Date

Value

No.

Date

1

2

3

4

5

6

7

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.)

Turnover of zero rated supply of

goods and services

Net input tax credit

Adjusted total

turnover

Refund amount (1×2÷3)

1

2

3

4

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

Refund Type: On account of deemed exports

(Amount in Rs)

Sl.

No.

Details of invoices of outward supplies in case refund

is claimed by supplier/Details of invoices of inward

supplies in case refund is claimed by recipient

Tax paid

GSTIN of

the supplier

No.

Date

Taxable Value

Integrated

Tax

Central

Tax

State Tax/Union

Territory Tax

Cess

1

2

3

4

5

6

7

8

9

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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.)

Reci-

pient’s

GSTIN/

/UIN

Name

(in case

B2C)

Invoice details

Details of tax paid on transaction

considered as intra –State/inter-State

transaction earlier

Taxes re-assessed on transaction

which were held inter State/intra-State

supply subsequently

Inte-

grated

tax

Central

tax

State/

/UT

tax

Cess ^{Place of}

Supply

Inte-

grated

tax

Central

tax

State/

/UT

tax

Cess

Place

of

Supply

No. Date Value ^Taxable

Value

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

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

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

(Amount in Rs.)

Tax

period

ARN of return

Date of

filing return

Tax Payable

Integrated tax

Central tax

State/UT tax

Cess

1

2

3

4

5

6

7

________

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 Number

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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)

1.

GSTIN /

Temporary ID

2.

Legal Name

3.

Trade Name,

if any

4.

Address

5.

Tax period

(if applicable)

From <Year><Month> To <Year><Month>

OFFICIAL GAZETTE — GOVT. OF GOA

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2379

6.

Amount of Refund

Claimed

(Rs.)

Act

Tax

Interest

Penalty

Fees

Others

Total

Central

tax

State/UT

tax

Integrated

tax

Cess

Total

7.

Grounds of refund

claim (select from

drop down)

(a)

Excess balance in Electronic Cash Ledger

(b)

Exports of services- with payment of tax

(c)

Exports of goods/services-without payment of tax (accumulated

ITC)

(d)

ITC accumulated due to inverted tax structure [clause (ii) of first

proviso to section 54(3)]

(e)

On account of supplies made to SEZ unit/SEZ developer (with

payment of tax)

(f)

On account of supplies made to SEZ unit/SEZ developer

(without payment of tax)

(g)

Recipient of deemed export supplies/Supplier of deemed

export supplies

(h)

On account of order

Sr.

No.

Type of order

Order

No.

Order

date

Order

Issuing

Authority

Payment

reference

No., if any

(i)

Assessment

(ii)

Finalization

of Provisional

assessment

(iii)

Appeal

(iv)

Any other

order

(specify)

(i)

Tax paid on an intra-State supply which is subsequently held

to be inter-State supply and vice versa (change of POS)

(j)

Excess payment of tax, if any

(k)

Any other (Specify)

[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]

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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.)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2381

8. Verification

I/We <Taxpayer Name> 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.)

Turnover of inverted

rated supply of goods

and services

Tax payable on such

inverted rated supply

of goods and services

Adjusted total

turnover

Net input tax

credit

Maximum refund

amount to be claimed

[(1×4÷3)-2]

1

2

3

4

5

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

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

Sl.

No.

Details of invoices of

inward supplies of

inputs received

Tax paid on inward

supplies of inputs

Details of invoices of

outward supplies issued

Tax paid on outward

supplies

GSTIN of

the

supplier *

No. Date

Taxa-

ble

Value

Inte-

grated

Tax

Central

Tax

State

Tax/

/Union

territory

Tax

No. Date

Taxa-

ble

Value

Invoice

type

(B2B/

/B2C)

Inte-

grated

Tax

Central

Tax

State

Tax/

/Union

territory

Tax

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

* 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.)

Sr.

No.

Invoice details

Integrated tax

Cess

BRC/FIRC

Integrated tax

and cess

involved in

debit note,

if any

Integrated tax

and cess

involved in

credit note,

if any

Net Integrated

tax and cess

(6+7+10 - 11)

No.

Date

Value

Taxable

value

Amt.

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2382

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

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

(Amount in Rs.)

Sr.

No.

Invoice details

Goods/

/Services (G/S)

Shipping bill/Bill of export

EGM Details

BRC/FIRC

No.

Date

Value

Port code

No.

Date

Ref No.

Date

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

Statement-3A [rule 89(4)]

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

(Amount in Rs.)

Turnover of zero rated supply of

goods and services

Net input tax credit

Adjusted total turnover

Refund amount

(1×2÷3)

1

2

3

4

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.)

GSTIN of

recipient

Invoice details

Shipping

bill/Bill of

export/

/Endorsed

invoice by

SEZ

Integrated

Tax

Cess

Integrated

tax and cess

involved in

debit note, if

any

Integrated

tax and

cess

involved in

credit note,

if any

Net

Integrated

tax and cess

(8+9+10–11)

No. Date Value

No.

Date

Taxable

Value

Amt.

1

2

3

4

5

6

7

8

9

10

11

12

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.)

Turnover of zero rated supply of

goods and services

Net input tax credit

Adjusted total

turnover

Refund amount (1×2÷3)

1

2

3

4

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

Refund Type: On account of deemed exports

(Amount in Rs)

Sl.

No.

Details of invoices of outward supplies in case refund

is claimed by supplier/Details of invoices of inward

supplies in case refund is claimed by recipient

Tax paid

GSTIN of

the supplier

No.

Date

Taxable Value

Integrated

Tax

Central

Tax

State Tax/Union

Territory Tax

Cess

1

2

3

4

5

6

7

8

9

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2383

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.)

Reci-

pient’s

GSTIN/

/UIN

Name

(in case

B2C)

Invoice details

Details of tax paid on transaction

considered as intra –State/inter-State

transaction earlier

Taxes re-assessed on transaction

which were held inter State/intra-State

supply subsequently

Inte-

grated

tax

Central

tax

State/

/UT

tax

Cess ^{Place of}

Supply

Inte-

grated

tax

Central

tax

State/

/UT

tax

Cess

Place

of

Supply

No. Date Value ^Taxable

Value

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

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

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

(Amount in Rs.)

Tax

period

ARN of return

Date of

filing return

Tax Payable

Integrated tax

Central tax

State/UT tax

Cess

1

2

3

4

5

6

7

16. In the said rules, for FORM GSTR 9, the following form shall be substituted, 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 made 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 made during the financial year on which

tax is payable

A

Supplies made to un-registered

persons (B2C)

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2384

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 made during the financial year on which tax is not payable

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 (includes ‘no

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)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2385

N

Total Turnover (including

advances) (4N + 5M - 4G above)

Pt. III

Details of ITC for 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 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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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 for the financial year

A

As per Rule 37

B

As per Rule 39

C

As per Rule 42

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2386

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 (Sum of 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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B

ITC as per sum total of 6(B) and 6(H) above

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C

ITC on inward supplies (other than imports and

inward supplies liable to reverse charge but

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

F

ITC available but ineligible

G

IGST paid on import of goods (including supplies

from SEZ)

H

IGST credit availed on import of goods (as per 6(E)

above)

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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)

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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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2387

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

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2388

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

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.

OFFICIAL GAZETTE — GOVT. OF GOA

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(EXTRAORDINARY No. 2)

31ST DECEMBER, 2018

2389

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:

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.

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.