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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

2557

Suggestions are welcome on e-mail: [email protected]

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Revenue & Control

___

Notification

38/1/2017-Fin(R&C)(89)

In exercise of the powers conferred by section 147 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 amendment in the Government No. 38/1/2017-Fin(R&C)(26)/3640

dated 02nd November 2017, published in the Official Gazette, Series I No. 31, Extraordinary,

dated 02nd November 2017, namely:—

In the said notification,

(i) In the Table, the column number (2) against S. No. 1, after the entry, the following

proviso shall be inserted, namely:—

“Provided that goods so supplied, when exports have already been made after availing

input tax credit on inputs used in manufacture of such exports, shall be used in

manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and

a certificate to this effect from a chartered accountant is submitted to the jurisdictional

commissioner of GST or any other officer authorised by him within 6 months of such

supply,;

Provided further that no such certificate shall be required if input tax credit has not been

availed on inputs used in manufacture of export goods.”;

(ii) In the Explanation against serial number 1 the words “on pre-import basis” shall be

omitted.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 24th January, 2019.

SERIES I No. 44

Panaji, 31st January, 2019 (Magha 11, 1940)

Reg. No. G-2/RNP/GOA/32/2018-2020

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Notification

38/1/2017-Fin(R&C)(91)

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 (Amendment) Rules,

2019.

(2) Save as otherwise provided in these rules, they shall come into force on the first day of

February, 2019.

2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),

in Chapter-II, in the heading, for the words “Composition Rules”, the words, “Composition

Levy” shall be substituted.

3. In the said rules, in rule 7, in the Table, against serial number (3), in column (3), for the

word “goods”, the words, “goods and services” shall be substituted.

4. In the said rules, in rule 8, in sub rule (1),—

(a) the first proviso shall be omitted;

(b) in the second proviso, for the words “Provided further”, the word “Provided” shall be

substituted.

5. In the said rules, for rule 11, the following rule shall be substituted, namely:—

“11 Separate registration for multiple places of business within a State or a Union

territory.— (1) Any person having multiple places of business within a State or a Union

territory, requiring a separate registration for any such place of business under sub-section

(2) of section 25 shall be granted separate registration in respect of each such place of

business subject to the following conditions, namely:—

(a) such person has more than one place of business as defined in clause (85) of

section 2;

(b) such person shall not pay tax under section 10 for any of his places of business if he

is paying tax under section 9 for any other place of business;

Act on supply of goods or services or both made to another registered place of business of

such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.

Explanation.— For the purposes of clause (b), it is hereby clarified that where any place of

business of a registered person that has been granted a separate registration becomes

ineligible to pay tax under section 10, all other registered places of business of the said

person shall become ineligible to pay tax under the said section.

(2) A registered person opting to obtain separate registration for a place of business shall

submit a separate application in FORM GST REG-01 in respect of such place of business.

(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of

registration shall, mutatis mutandis, apply to an application submitted under this rule”.

6. In the said rules, after rule 21, the following rule shall be inserted, namely:—

“Rule 21A. Suspension of registration.— (1) Where a registered person has applied for

cancellation of registration under rule 20, the registration shall be deemed to be

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suspended from the date of submission of the application or the date from which the

cancellation is sought, whichever is later, pending the completion of proceedings for

cancellation of registration under rule 22.

(2) Where the proper officer has reasons to believe that the registration of a person is

liable to be cancelled under section 29 or under rule 21, he may, after affording the said

person a reasonable opportunity of being heard, suspend the registration of such person

with effect from a date to be determined by him, pending the completion of the

proceedings for cancellation of registration under rule 22.

(3) A registered person, whose registration has been suspended under sub-rule (1) or

sub-rule (2), shall not make any taxable supply during the period of suspension and shall

not be required to furnish any return under section 39.

(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to

be revoked upon completion of the proceedings by the proper officer under rule 22 and

such revocation shall be effective from the date on which the suspension had come into

effect.”.

7. In the said rules, after rule 41, the following rule shall be inserted, namely:—

“Rule 41A. Transfer of credit on obtaining separate registration for multiple places of

business within a State or Union territory.— (1) A registered person who has obtained

separate registration for multiple places of business in accordance with the provisions of rule

11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in

his electronic credit ledger to any or all of the newly registered place of business, shall

furnish within a period of thirty days from obtaining such separate registrations, the details

in FORM GST ITC-02A electronically on the common portal, either directly or through a

Facilitation Centre notified in this behalf by the Commissioner:

Provided that the input tax credit shall be transferred to the newly registered entities in

the ratio of the value of assets held by them at the time of registration.

Explanation.— For the purposes of this sub-rule, it is hereby clarified that the ‘value of

assets’ means the value of the entire assets of the business whether or not input tax credit has

been availed thereon.

(2) The newly registered person (transferee) shall, on the common portal, accept the

details so furnished by the registered person (transferor) and, upon such acceptance, the

unutilised input tax credit specified in FORM GST ITC-02A shall be credited to his electronic

credit ledger.”.

8. In the said rules, in rule 42, in sub-rule (1), in clause (i), in the Explanation, after the

word and figures “entry 84”, the word, figures and letter “and entry 92A” shall be inserted.

9. In the said rules, in rule 43,—

(a) in sub-rule (1), in clause (g), in the Explanation, after the word and figures

“entry 84”, the words, figures and letter “and entry 92A” shall be inserted.

(b) in sub-rule (2), in the Explanation, clause (a) shall be omitted.

10. In the said rules, in rule 53,—

(a) in sub-rule (1), after the words and figures “section 31”, the words and figures “and

credit or debit notes referred to in section 34” shall be omitted;

(b) in sub-rule (1) clause (c) shall be omitted;

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(d) after sub-rule (1), the following sub-rule shall be inserted, namely:—

“(1A) A credit or debit note referred to in section 34 shall contain the following

particulars, namely:—

(a) name, address and Goods and Services Tax Identification Number of the supplier;

(b) nature of the document;

series, containing alphabets or numerals or special characters-hyphen or dash and slash

symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial

year;

(d) date of issue of the document;

(e) name, address and Goods and Services Tax Identification Number or Unique Identity

Number, if registered, of the recipient;

(f) name and address of the recipient and the address of delivery, along with the name

of State and its code, if such recipient is un-registered;

(g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may

be, bill(s) of supply;

(h) value of taxable supply of goods or services, rate of tax and the amount of the tax

credited or, as the case may be, debited to the recipient; and

(i) signature or digital signature of the supplier or his authorised representative.”.

11. In the said rules, in rule 80, in sub-rule (3), after the words “Every registered person”,

the words, brackets and figures “other than those referred to in the proviso to sub-section (5)

of section 35,” shall be inserted.

12. In the said rules, in rule 83,—

(a) in sub-rule (1), in clause (a), for the words “Central Board of Excise” the words

“Central Board of Indirect Taxes” shall be substituted;

(b) in sub-rule (3), in the second proviso, for the words “eighteen months”, the words

“thirty months” shall be substituted;

“(8) A goods and services tax practitioner can undertake any or all of the following

activities on behalf of a registered person, if so authorised by him to-

(a) furnish the details of outward and inward supplies;

(b) furnish monthly, quarterly, annual or final return;

(d) file a claim for refund;

(e) file an application for amendment or cancellation of registration;

(f) furnish information for generation of e-way bill;

(g) furnish details of challan in FORM GST ITC-04;

(h) file an application for amendment or cancellation of enrolment under rule 58;

and

(i) file an intimation to pay tax under the composition scheme or withdraw from the

said scheme:

Provided that where any application relating to a claim for refund or an application

for amendment or cancellation of registration or where an intimation to pay tax under

composition scheme or to withdraw from such scheme has been submitted by the

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goods and services tax practitioner authorised by the registered person, a

confirmation shall be sought from the registered person and the application

submitted by the said practitioner shall be made available to the registered person on

the common portal and such application shall not be further proceeded with until the

registered person gives his consent to the same.”.

13. In the said rules, in rule 85, in sub-rule (3), after the word and figures “section 49”, the

words, figures and letters “section 49A and section 49B,” shall be inserted.

14. In the said rules, in rule 86, in sub-rule (2), after the word and figures “section 49”, the

words, figures and letters “or section 49A or section 49B,” shall be inserted.

15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clause shall be

substituted, namely:—

“(f) a declaration to the effect that tax has not been collected from the Special Economic

Zone unit or the Special Economic Zone developer, in a case where the refund is on

account of supply of goods or services or both made to a Special Economic Zone unit or

a Special Economic Zone developer;”.

16. In the said rules, in rule 91,—

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

“Provided that the order issued in FORM GST RFD-04 shall not be required to be

revalidated by the proper officer.”;

(b) in sub-rule (3), the following proviso shall be inserted, namely:—

“Provided that the payment advice in FORM GST RFD-05 shall be required to be

revalidated where the refund has not been disbursed within the same financial year in

which the said payment advice was issued.”.

17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted,

namely:—

“Provided that the order issued in FORM GST RFD-06 shall not be required to be

revalidated by the proper officer:

Provided further that the payment advice in FORM GST RFD-05 shall be required to be

revalidated where the refund has not been disbursed within the same financial year in

which the said payment advice was issued.”.

18. In the said rules, in rule 96A,—

(a) in the marginal heading, for the words “Refund of integrated tax paid on export”, the

word “Export” shall be substituted;

(b) in sub-rule (1), in clause (b), after the words “convertible foreign exchange”, the

words “or in Indian rupees, wherever permitted by the Reserve Bank of India” shall be

inserted.

19. In the said rules, in FORM GST REG-01, in instruction 12, for the words “business

verticals” at both the places where they occur, the words “places of business” shall be

substituted.

20. In the said rules, in FORM GST REG-17, at the end, the following “Note” shall be

inserted, namely:—

“Note:— Your registration stands suspended with effect from ---------- (date).”.

21. In the said rules, in FORM GST REG-20, at the end, the following “Note” shall be

inserted, namely:—

“Note:— Your registration stands suspended with effect from ---------- (date).”.

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22. In the said rules, after FORM GST ITC-02, the following form shall be inserted,

namely:—

________

“FORM GST ITC-02A

[See rule 41A]

Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25

GSTIN of transferor

Legal name of transferor

Trade name of transferor, if any

GSTIN of transferee

Legal name of transferee

Trade name of transferee, if any

7. Details of ITC to be transferred

Tax

Amount of matched ITC available

Amount of matched ITC to be transferred

Central Tax

State Tax

UT Tax

Integrated

Tax

Cess

8. 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 of authorised signatory _______________________________

Name ________________________________________

Designation/Status ____________________________

Date: dd/mm/yyyy

Instructions:

1. Transferor refers to the registered person who has an existing registration in a State

or Union territory.

2. Transferee refers to the place of business for which a separate registration has been

obtained under rule 11.”.

23. In the said rules, in FORM GST PCT-05, in the Table, after serial number 5 and the

entries relating thereto, the following serial number and entries shall be inserted, namely:—

“6

To furnish information for generation of e-way bill

To furnish details of challan in FORM GST ITC-04

To file an application for amendment or cancellation of enrolment under

rule 58

To file an intimation to pay tax under the composition scheme or

withdraw from the said scheme”.

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24. In the said rules, in FORM GSTR -4,–

(a) in clause 6, for the Table, the following Table shall be substituted, namely:—

“Rate of tax

Total Turnover

Out of turnover reported in (2),

turnover of services

Composition tax amount

Central Tax

State/UT Tax

5”;

(b) in clause 7, for the Table, the following Table shall be substituted, namely:—

“Quarter

Rate

Original details

Revised details

Total

Turnover

Out of

turnover

reported in

(3), turnover

of services

Central

Tax

State/UT

Tax

Total

Turnover

Out of

turnover

reported in

(7), turnover

of services

Central

Tax

State/UT

Tax

10”;

25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f), the

following declaration shall be substituted, namely:—

“DECLARATION [rule 89(2)(f)]

I hereby declare that tax has not been collected from the Special Economic Zone

unit/the Special Economic Zone developer in respect of supply of goods or services or

both covered under this refund claim.

Signature:

Name:

Designation/Status”.

26. In the said rules, in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the

following declaration shall be substituted, namely:—

“DECLARATION [rule 89(2)(f)]

I hereby declare that tax has not been collected from the Special Economic Zone

unit/the Special Economic Zone developer in respect of supply of goods or services or

both covered under this refund claim.

Signature

Name –

Designation / Status”.

27. In the said rules, in FORM GST APL-01,–

(a) for clause 15, the following clause shall be substituted, namely:—

“15. Details of payment of admitted amount and pre-deposit:—

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(a) Details of payment required

Particulars

Central

tax

State/UT

tax

Integrated

tax

Cess

Total amount

a) Admitted amount

Tax/Cess

<total>

Interest

<total>

Penalty

<total>

Fees

<total>

Other charges

<total>

b) Pre-deposit (10% of

disputed tax/cess but

not exceeding Rs. 25

crore each in respect

of CGST, SGST or

cess,

not

exceeding

Rs.

crore in respect of

IGST and Rs. 25 crore

in respect of cess)

Tax/Cess

<total>

(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the

disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST

or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of

cess).

Sr.

No.

Description

Tax

payable

Paid through Cash/

Credit Ledger

Debit

entry

No.

Amount of tax paid

Central

tax

State/UT

tax

Integrated

tax

CESS

Integrated

tax

Cash Ledger

Credit Ledger

Central tax

Cash Ledger

Credit Ledger

State/UT

tax

Cash Ledger

Credit Ledger

CESS

Cash Ledger

Credit Ledger

Sr.

No.

Description

Amount payable

Debit

entry

No.

Amount paid

Integrated

tax

Central

tax

State/

/UT tax

CESS

Integrated

tax

Central

tax

State/UT

tax

CESS

11”;

Interest

Penalty

Late fee

Others

(specify)

(d) after clause 17, the following shall be inserted, namely:—

“18. Place of supply wise details of the integrated tax paid (admitted amount

only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any

Place of Supply

(Name of State/UT)

Demand

Tax

Interest

Penalty

Other

Total

7”.

Admitted amount [in the Table in

sub-clause (a) of clause 15 (item (a))]

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28. In the said rules, in FORM GST APL-05,–

(a) in clause 14,–

(i) in sub-clause (a), in the Table, for the brackets, figures and words “(20% of

disputed tax)”, the brackets, figures, words and letters “(20% of disputed tax/cess but

not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding

Rs.100 crore in respect of IGST and Rs. 50 crore in respect of cess)” shall be substituted;

(ii) in sub-clause (b), for the brackets, words and figures “(pre-deposit 20% of the

disputed admitted tax and Cess)”, the brackets, words, figures and letters “(pre-deposit

of 20% of the disputed admitted tax and cess but not exceeding Rs. 50 crore each in

respect of CGST, SGST or cess or not exceeding Rs. 100 crore in respect of IGST and

Rs. 50 crore in respect of cess)” shall be substituted;

(b) after clause 14, the following shall be inserted, namely:—

“15. Place of supply wise details of the integrated tax paid (admitted amount only)

mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any

Place of Supply

(Name of State/UT)

Demand

Tax

Interest

Penalty

Other

Total

7”.

Admitted amount [in the Table in

sub-clause (a) of clause 14 (item (a))]

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 31st January, 2019.

________

Notification

38/1/2017-Fin(R&C)(92)

In exercise of the powers conferred by sub-section (1) of section 10 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)(5)/2550, dated the 28th June, 2017, published in the Extraordinary

Official Gazette, Series I No. 13, dated the 29th June, 2017, namely:—

In the said notification, for the portion beginning with the words “an amount calculated at

the rate of” and ending with the words “half per cent. of the turnover of taxable supplies of

goods in State in case of other suppliers”, the words and figures, “an amount of tax calculated

at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017:” shall be

substituted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 31st January, 2019.

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Notification

38/1/2017-Fin(R&C)(93)

In exercise of the powers conferred by sub-section (2) of section 23 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 of

No. 38/1/2017-Fin(R&C)(33), dated the 23rd November, 2017, published in the Extraordinary

Official Gazette, Series I No. 34, dated the 23rd November, 2017, namely:—

In the said notification, in the proviso, for the words, brackets, letters and figures “sub-

clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and

Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the

said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 31st January, 2019.

_______

Notification

38/1/2017-Fin(R&C)(94)

In exercise of the powers conferred by sub-section (2) of section 1 of the Goa Goods and

Services Tax (Amendment) Ordinance, 2018 (Ordinance 3 of 2018), the Government of Goa

hereby appoints the 1st day of February, 2019, as the date on which the provisions of the said

Ordinance, except clause (ii) of section 8, section 17, section 18 and clause (i) of section 20,

shall come into force.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 31st January, 2019.

_______

Notification

38/1/2017-Fin(R&C)(31/2018-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 Goa Government, on being satisfied that it is

necessary in the public interest so to do, on the recommendations of the Council, hereby

rescinds the Government notification of the Government No. 38/1/2017-Fin(R&C)(8/2017-Rate),

dated the 30th June, 2017, published in the Official Gazette, Series I No. 13, Extraordinary

No. 3, dated the 30th June, 2017, except as respects things done or omitted to be done before

such rescission.

2. This notification shall come into force with effect from the 1st day of February, 2019.

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

Sushama D. Kamat, Under Secretary, Finance (R&C)

Porvorim, 31st January, 2019.

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