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Panaji, 26th February, 2019 (Phalguna 7, 1940)

SERIES I No. 47

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

Suggestions are welcomed on e-mail: dir–[email protected]

GOVERNMENT OF GOA

Department of Law & Judiciary

Legal Affairs Division

———

Notification

7/5/2019-LA

The Goa Goods and Services Tax

(Amendment) Act, 2019 (Goa Act 4 of 2019),

which has been passed by the Legislative

Assembly of Goa on 31-1-2019 and assented

to by the Governor of Goa on 19-2-2019, is

hereby published for the general information

of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 26th February, 2019.

————

The Goa Goods and Services Tax

(Amendment) Act, 2019

(Goa Act 4 of 2019) [19-2-2019]

ACT

to amend the Goa Goods and Services Tax Act,

2017 (Goa Act 4 of 2017).

Be it enacted by the Legislative Assembly

of Goa in the Seventieth Year of the Republic

of India as follows:–

EXTRAORDINARY

No. 3

1. Short title and commencement.— (1) This

Act may be called the Goa Goods and Services

Tax (Amendment) Act, 2019.

(2) Save as otherwise provided in this Act,

the provisions of this Act shall come into force

on the 1st day of February, 2019, except clause

(ii) of section 8, section 17, section 18, and

clause (i) of section 20, which sections shall

come into force on such date, as the

Government may, by notification in the Official

Gazette, appoint.

2. Amendment of section 2.— In section 2

of the Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017) (hereinafter referred to as

the “principal Act”),––

(i) in clause (4), for the words “the

Appellate Authority and the Appellate

Tribunal”, the expression “the Appellate

Authority, the Appellate Tribunal and the

Authority referred to in sub-section (2) of

section 171” shall be substituted;

(ii) in clause (16), for the words “Central

Board of Excise and Customs”, the words

“Central Board of Indirect Taxes and

Customs” shall be substituted;

(iii) in clause (17), for sub-clause (h), the

following sub-clause shall be substituted,

namely:–

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“(h) activities of a race club including

by way of totalisator or a license to

bookmaker or activities of a licensed

bookmaker in such club; and”;

(iv) clause (18) shall be omitted;

(v) in clause (35), for the expression

“clause (c)”, the expression “clause (b)”

shall be substituted;

(vi) in clause (69), in sub-clause (f), after

the word and figures “article 371”, the

expression “and article 371J” shall be

inserted;

(vii) in clause (102), the following

Explanation shall be inserted, namely:––

“Explanation.— For the removal of

doubts, it is hereby clarified that

the expression “services” includes

facilitating or arranging transactions in

securities;”.

3. Amendment of section 7.— In section 7

of the principal Act, with effect from the 1st

day of July, 2017,––

(i) in sub-section (1),––

(a) in clause (b), after the expression “or

furtherance of business;”, the word “and”

shall be inserted and shall always be

deemed to have been inserted;

(b) in clause (c), the word “and” shall be

omitted and shall always be deemed to

have been omitted;

always be deemed to have been omitted;

(ii) after sub-section (1), the following

sub-section shall be inserted and shall always

be deemed to have been inserted, namely:—

“(1A) Where certain activities or

transactions, constitute a supply in

accordance with the provisions of sub-

section (1), they shall be treated either as

supply of goods or supply of services as

referred to in Schedule II.”;

(iii) in sub-section (3), for the expression

“sub-sections (1) and (2)”, the expression

“sub-sections (1), (1A) and (2)” shall be

substituted.

4. Amendment of section 9.— In section 9

of the principal Act, for sub-section (4), the

following sub-section shall be substituted,

namely:–

“(4) The Government may, on the

recommendations of the Council, by

notification, specify a class of registered

persons who shall, in respect of supply of

specified categories of goods or services or

both received from an unregistered supplier,

pay the tax on reverse charge basis as the

recipient of such supply of goods or services

or both, and all the provisions of this Act

shall apply to such recipient as if

he is the person liable for paying the tax in

relation to such supply of goods or services

or both.”.

5. Amendment of section 10.— In section 10

of the principal Act,—

(i) in sub-section (1),—

(a) for the expression “in lieu of the tax

payable by him, an amount calculated at

such rate”, expression “in lieu of the tax

payable by him under sub-section (1) of

section 9, an amount of tax calculated at

such rate” shall be substituted;

(b) in the proviso, for the expression “one

crore rupees, as may be recommended by

the Council.”, the expression “one crore and

fifty lakh rupees as may be recommended

by the Council:” shall be substituted;

shall be inserted, namely:—

“Provided further that a person who opts

to pay tax under clause (a) or clause (b) or

clause (c) may supply services (other than

those referred to in clause (b) of paragraph

6 of Schedule II), of value not exceeding ten

percent of turnover in the State in the

preceding financial year or five lakh rupees,

whichever is higher.”;

(ii) in sub-section (2), for clause (a), the

following clause shall be substituted, namely:–

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“(a) save as provided in sub-section (1),

he is not engaged in the supply of

services;”.

6. Amendment of section 12.— In section 12

of the principal Act, in sub-section (2), in

clause (a), the expression “sub-section (1) of”

shall be omitted.

7. Amendment of section 13.— In section 13

of the principal Act, in sub-section (2), the

expression “sub-section (2) of”, wherever it

occurs, shall be omitted.

8. Amendment of section 16.— In section 16

of the principal Act, in sub-section (2),—

(i) in clause (b), for the Explanation, the

following Explanation shall be substituted,

namely:—

“Explanation.— For the purposes of this

clause, it shall be deemed that the

registered person has received the goods

or, as the case may be, services—

(i) where the goods are delivered by the

supplier to a recipient or any other person

on the direction of such registered person,

whether acting as an agent or otherwise,

before or during movement of goods, either

by way of transfer of documents of title to

goods or otherwise;

(ii) where the services are provided by

the supplier to any person on the direction

of and on account of such registered

person;”;

(ii) in clause (c), for the word and figures

“section 41”, the words, figures and letter

“section 41 or section 43A” shall be

substituted.

9. Amendment of section 17.— In section 17

of the principal Act,—

(i) in sub-section (3), the following

Explanation shall be inserted, namely:—

“Explanation.— For the purposes of this

sub-section, the expression “value of

exempt supply” shall not include the value

of activities or transactions specified in

Schedule III, except those specified in

paragraph 5 of the said Schedule.”;

(ii) in sub-section (5), for clauses (a) and (b),

the following clauses shall be substituted,

namely:—

“(a) motor vehicles for transportation of

persons having approved seating capacity

of not more than thirteen persons (including

the driver), except when they are used for

making the following taxable supplies,

namely:—

(A) further supply of such motor

vehicles; or

(B) transportation of passengers; or

motor vehicles;

(aa) vessels and aircrafts except when

they are used,—

(i) for making the following taxable

supplies, namely:—

(A) further supply of such vessels or

aircrafts; or

(B) transportation of passengers; or

such vessels; or

(D) imparting training on flying such

aircrafts;

(ii) for transportation of goods;

(ab) services of general insurance,

servicing, repair and maintenance in

so far as they relate to motor vehicles,

vessels or aircrafts referred to in clause

(a) or clause (aa):

Provided that the input tax credit in respect

of such services shall be available—

(i) where the motor vehicles, vessels or

aircraft referred to in clause (a) or clause (aa)

are used for the purposes specified therein;

(ii) where received by a taxable person

engaged,—

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(I) in the manufacture of such motor

vehicles, vessels or aircrafts; or

(II) in the supply of general insurance

services in respect of such motor vehicles,

vessels or aircrafts insured by him;

(b) the following supply of goods or services

or both,—

(i) food and beverages, outdoor catering,

beauty treatment, health services, cosmetic

and plastic surgery, leasing, renting or

hiring of motor vehicles, vessels or aircrafts

referred to in clause (a) or clause (aa)

except when used for the purposes

specified therein, life insurance and health

insurance:

Provided that the input tax credit in

respect of such goods or services or both

shall be available where an inward supply

of such goods or services or both is used by

a registered person for making an outward

taxable supply of the same category of

goods or services or both or as an element

of a taxable composite or mixed supply;

(ii) membership of a club, health and

fitness centre; and

(iii) travel benefits extended to employees

on vacation such as leave or home travel

concession:

Provided that the input tax credit in

respect of such goods or services or

both shall be available, where it is

obligatory for an employer to provide to

its employees under any law for the time

being in force.”.

10. Amendment of section 20.— In section

20 of the principal Act, in the Explanation,

in clause (c), for the words and figures

“under entry 84”, the words, figures and letter

“under entries 84 and 92A” shall be

substituted.

11. Amendment of section 22.— In section

22 of the principal Act,––

(i) in sub-section (1), after the proviso, the

following proviso shall be inserted, namely:—

“Provided further that where such

person makes taxable supplies of goods or

services or both from a special category

State in respect of which the Central

Government has enhanced the aggregate

turnover referred to in the first proviso, he

shall be liable to be registered if his

aggregate turnover in a financial year

exceeds the amount equivalent to such

enhanced turnover.”;

(ii) in the Explanation, in clause (iii), after

the word “Constitution”, the expression

“except the State of Jammu and Kashmir

and States of Arunachal Pradesh, Assam,

Himachal Pradesh, Meghalaya, Sikkim and

Uttarakhand” shall be inserted.”.

12. Amendment of section 24.— In section

24 of the principal Act, in clause (x), after the

words “commerce operator”, the words and

figures “who is required to collect tax at

source under section 52” shall be inserted.

13. Amendment of section 25.— In section

25 of the principal Act,––

(i) in sub-section (1), after the proviso and

before the Explanation, the following proviso

shall be inserted, namely:—

“Provided further that a person having a

unit, as defined in the Special Economic

Zones Act, 2005 (Central Act 28 of 2005), in

a Special Economic Zone or being a Special

Economic Zone developer shall have

to apply for a separate registration, as

distinct from his place of business located

outside the Special Economic Zone in the

State.”;

(ii) in sub-section (2), for the proviso, the

following proviso shall be substituted,

namely:—

“Provided that a person having multiple

places of business in the State may be

granted a separate registration for each

such place of business, subject to such

conditions as may be prescribed.”.

14. Amendment of section 29.— In section

29 of the principal Act,––

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(i) in the heading, after the word

“Cancellation”, the words “or suspension”

shall be inserted;

(ii) in sub-section (1), after clause (c), the

following proviso shall be inserted, namely:—

“Provided that during pendency of the

proceedings relating to cancellation of

registration filed by the registered person,

the registration may be suspended for such

period and in such manner as may be

prescribed.”;

(iii) in sub-section (2), after the proviso, the

following proviso shall be inserted, namely:—

“Provided further that during pendency

of the proceedings relating to cancellation

of registration, the proper officer may

suspend the registration for such period and

in such manner as may be prescribed.”.

15. Amendment of section 34.— In section

34 of the principal Act,—

(i) in sub-section (1),—

(a) for the words “Where a tax invoice

has”, the words “Where one or more tax

invoices have” shall be substituted;

(b) for the words “a credit note”, the

words “one or more credit notes for supplies

made in a financial year” shall be

substituted;

(ii) in sub-section (3),—

(a) for the words “Where a tax invoice

has”, the words “Where one or more tax

invoices have” shall be substituted;

(b) for the words “a debit note”, the

words “one or more debit notes for supplies

made in a financial year” shall be

substituted.

16. Amendment of section 35.— In section

35 of the principal Act, in sub-section (5), the

following proviso shall be inserted, namely:—

“Provided that nothing contained in this

sub-section shall apply to any department

of the Central Government or a State

Government or a local authority, whose

books of account are subject to audit by the

Comptroller and Auditor-General of India

or an auditor appointed for auditing the

accounts of local authorities under any law

for the time being in force.”.

17. Amendment of section 39.— In section

39 of the principal Act,—

(i) in sub-section (1),—

(a) for the words “in such form and

manner as may be prescribed”, the

expression “in such form, manner and

within such time as may be prescribed”

shall be substituted;

(b) the words “on or before the twentieth

day of the month succeeding such calendar

month or part thereof” shall be omitted;

namely:—

“Provided that the Government may,

on the recommendations of the Council,

notify certain classes of registered

persons who shall furnish return for

every quarter or part thereof, subject to

such conditions and safeguards as may

be specified therein.”;

(ii) in sub-section (7), the following proviso

shall be inserted, namely:—

“Provided that the Government may, on

the recommendations of the Council, notify

certain classes of registered persons who

shall pay to the Government the tax due or

part thereof as per the return on or before

the last date on which he is required to

furnish such return, subject to such

conditions and safeguards as may be

specified therein.”;

(iii) in sub-section (9),—

(a) for the words “in the return to be

furnished for the month or quarter during

which such omission or incorrect

particulars are noticed”, the words “in such

form and manner as may be prescribed”

shall be substituted;

(b) in the proviso, for the words “the end

of the financial year”, the words “the end

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of the financial year to which such details

pertain” shall be substituted.

18. Insertion of new section 43A.— After

section 43 of the principal Act, the following

section shall be inserted, namely:—

“43A. Procedure for furnishing return and

availing input tax credit.— (1) Not-

withstanding anything contained in

sub-section (2) of section 16, section 37 or

section 38, every registered person shall in

the returns furnished under sub-section (1)

of section 39 verify, validate, modify or delete

the details of supplies furnished by the

suppliers.

(2) Notwithstanding anything contained

in section 41, section 42 or section 43, the

procedure for availing of input tax credit by

the recipient and verification thereof shall

be such as may be prescribed.

(3) The procedure for furnishing the

details of outward supplies by the

supplier on the common portal, for the

purposes of availing input tax credit by

the recipient shall be such as may be

prescribed.

(4) The procedure for availing input tax

credit in respect of outward supplies not

furnished under sub-section (3) shall be

such as may be prescribed and such

procedure may include the maximum

amount of the input tax credit which can

be so availed, not exceeding twenty percent

of the input tax credit available, on the basis

of details furnished by the suppliers under

the said sub-section.

(5) The amount of tax specified in the

outward supplies for which the details

have been furnished by the supplier under

sub-section (3) shall be deemed to be the

tax payable by him under the provisions of

the Act.

(6) The supplier and the recipient of a

supply shall be jointly and severally liable

to pay tax or to pay the input tax credit

availed, as the case may be, in relation to

outward supplies for which the details have

been furnished under sub-section (3) or

sub-section (4) but return thereof has not

been furnished.

(7) For the purposes of sub-section (6), the

recovery shall be made in such manner as

may be prescribed and such procedure may

provide for non-recovery of an amount of

tax or input tax credit wrongly availed not

exceeding one thousand rupees.

(8) The procedure, safeguards and

threshold of the tax amount in relation to

outward supplies, the details of which can

be furnished under sub-section (3) by a

registered person,—

(a) within six months of taking

registration;

(b) who has defaulted in payment of tax

and where such default has continued for

more than two months from the due date

of payment of such defaulted amount,

shall be such as may be prescribed.”.

19. Amendment of section 48.— In section

48 of the principal Act, in sub-section (2), after

the word and figures “section 45”, the words

“and to perform such other functions” shall

be inserted.

20. Amendment of section 49.— In section

49 of the principal Act,—

(i) in sub-section (2), for the word and

figures “section 41”, the words, figures and

letter “section 41 or section 43A” shall be

substituted;

(ii) in sub-section (5),—

(a) in clause (c), the following proviso

shall be inserted, namely:—

“Provided that the input tax credit on

account of State tax shall be utilized

towards payment of integrated tax only

where the balance of the input tax credit

on account of central tax is not available

for payment of integrated tax;”;

(b) in clause (d), the following proviso

shall be inserted, namely:—

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“Provided that the input tax credit

on account of Union territory tax shall

be utilized towards payment of

integrated tax only where the balance

of the input tax credit on account of

central tax is not available for payment

of integrated tax;”.

21. Insertion of new sections 49A and 49B.—

After section 49 of the principal Act, the

following sections shall be inserted, namely:—

“49A. Utilisation of input tax credit

subject to certain conditions.— Notwith-

standing anything contained in section 49,

the input tax credit on account of State tax

shall be utilized towards payment of

integrated tax or State tax, as the case may

be, only after the input tax credit available

on account of integrated tax has first been

utilised fully towards such payment.

49B. Order of utilization of the input tax

credit.—

Notwithstanding

anything

contained in this Chapter and subject to the

provisions of clause (e) and clause (f) of

sub-section (5) of section 49, the

Government may, on the recommendations

of the Council, prescribe the order and

manner of utilization of the input tax credit

on account of integrated tax, central tax,

State tax or Union territory tax, as the case

may be, towards payment of any such tax.”.

22. Amendment of section 52.— In section

52 of the principal Act, in sub-section (9), for

the word and figures “section 37”, the words

and figures “section 37 or section 39” shall be

substituted.

23. Amendment of section 54.— In section

54 of the principal Act,—

(i) in sub-section (8), for clause (a), the

following clause shall be substituted,

namely:—

“(a) refund of tax paid on export of goods

or services or both or on inputs or input

services used in making such exports;”;

(ii) in the Explanation, in clause (2),––

(a) in sub-clause (c), in item (i), after the

words “foreign exchange”, the words “or

in Indian rupees wherever permitted by the

Reserve Bank of India” shall be inserted;

(b) for sub-clause (e), the following

sub-clause shall be substituted, namely:—

“(e) in the case of refund of unutilised

input tax credit under clause (ii) of the

first proviso to sub-section (3), the due

date for furnishing of return under section

39 for the period in which such claim for

refund arises;”.

24. Amendment of section 79.— In section

79 of the principal Act, after sub-section (4),

the following Explanation shall be inserted,

namely:—

“Explanation.— For the purposes of this

section, the word person shall include

“distinct persons” as referred to in

sub-section (4) or, as the case may be,

sub-section (5) of section 25.”.

25. Amendment of section 107.— In section

107 of the principal Act, in sub-section (6), in

clause (b), after the expression “arising from

the said order,”, the expression “subject to a

maximum of twenty-five crore rupees,” shall

be inserted.

26. Amendment of section 112.— In section

112 of the principal Act, in sub-section (8), in

clause (b), after the expression “arising from

the said order,”, the expression “subject to a

maximum of fifty crore rupees,” shall be

inserted.

27. Amendment of section 129.— In section

129 of the principal Act, in sub-section (6), for

the words “seven days” wherever they

occur, the words “fourteen days” shall be

substituted.

28. Amendment of section 143.— In section

143 of the principal Act, in sub-section (1), in

clause (b), after the proviso, the following

proviso shall be inserted, namely:—

“Provided further that the period of one

year and three years may, on sufficient cause

being shown, be extended by the

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Commissioner for a further period not

exceeding one year and two years

respectively.”.

29. Amendment of section 173.— In section

173 of the principal Act, in clause (ii), for the

expression “Act 16 of 1969”, the expression

“Act 7 of 1969” shall be substituted.

30. Amendment of Schedule I.— In Schedule

I of the principal Act, in paragraph 4, the word

“taxable” shall be omitted.

31. Amendment of Schedule II.— In

Schedule II of the principal Act, in the heading,

after the word “ACTIVITIES”, the words “OR

TRANSACTIONS” shall be inserted and shall

be deemed to have been inserted with effect

from the 1st day of July, 2017.

32. Amendment of Schedule III.— In

Schedule III of the principal Act,—

(i) after paragraph 6, the following

paragraphs shall be inserted, namely:—

“7. Supply of goods from a place outside

India to another place outside India without

such goods entering into India.

8. (a) Supply of warehoused goods to

any person before clearance for home

consumption;

(b) Supply of goods by the consignee to

any other person, by endorsement of

documents of title to the goods, after the

goods have been dispatched from the port

of origin located outside India but before

clearance for home consumption.”;

(ii) the existing Explanation shall be

numbered as Explanation 1 and after

Explanation 1 as so numbered, the following

Explanation shall be inserted, namely:—

“Explanation 2.— For the purposes of

paragraph 8, the expression “warehoused

goods” shall have the same meaning as

assigned to it in the Customs Act, 1962

(Central Act 52 of 1962).”.

33. Repeal and Saving.–– (1) The Goa Goods

and Services Tax (Amendment) Ordinance,

2018 (Ordinance No. 3 of 2018) is hereby

repealed.

(2) Notwithstanding such repeal, anything

done or any action taken under the principal

Act, as amended by the said Ordinance, shall

be deemed to have been done or taken under

the principal Act, as amended by this Act.

Secretariat,

CHOKHA RAM GARG

Porvorim-Goa.

Secretary to the

Government of Goa,

Dated: 25-2-2019.

Law Department

(Legal Affairs).

————

Notification

7/6/2019-LA

The Goa Value Added Tax (Eleventh

Amendment) Act, 2019 (Goa Act 7 of 2019),

which has been passed by the Legislative

Assembly of Goa on 31-1-2019 and assented

to by the Governor of Goa on 19-2-2019, is

hereby published for the general information

of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 26th February, 2019.

————

The Goa Value Added Tax (Eleventh

Amendment) Act, 2019

(Goa Act 7 of 2019) [19-2-2019]

ACT

further to amend the Goa Value Added Tax

Act, 2005 (Goa Act 9 of 2005).

Be it enacted by the Legislative Assembly

of Goa, in the Seventieth Year of Republic of

India as follows: —

1. Short title and commencement.— (1) This

Act may be called the Goa Value Added Tax

(Eleventh Amendment) Act, 2019.

(2) It shall come into force on such date as

the Government may, by notification in the

Official Gazette, appoint:

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Provided that different dates may be

appointed for different provisions of this Act.

2. Amendment of section 2.— In section 2

of the Goa Value Added Tax Act, 2005 (Goa

Act 9 of 2005) (hereinafter referred to as the

“principal Act”), in clause (i), for the words

“Commissioner of Commercial Taxes”, the

words “Commissioner of State Tax” shall be

substituted.

3. Amendment of section 10.— In section 10

of the principal Act,—

(i) in sub-section (1), the expression “or

under the Goa Tax on Entry of Goods Act, 2000

(Act 14 of 2000)” shall be omitted;

(ii) for sub-section (2), the following

sub-section shall be substituted, namely:—

“(2) After adjustment under sub-section

(1), the excess input tax credit of a registered

dealer other than those covered under

sub-section (3), proportionate to the closing

stock at the end of financial year, shall be

reversed and such amount shall be carried

forward to the succeeding financial year as

input tax credit corresponding to the

opening stock.”;

(iii) for sub-section (2A), the following

sub-section shall be substituted, namely:—

“(2A) After adjustment under sub-section

(1) and (2) the excess input tax credit of a

registered dealer other than those covered

under sub-section (3) shall lapse.”;

(iv) for sub-section (2B), the following

sub-section shall be substituted, namely:—

“(2B) Notwithstanding anything con-

tained in sub-sections (2) and (2A) after

adjustment under sub-section (1), the

excess of input tax credit as on the 30th day

of June, 2017, in case of a dealer,—

(a) dealing in goods not covered under

clause (p) of section 2, and

(b) who has not applied for carry forward

of unutilized/excess input tax credit by

filing application under the provisions of

section 140 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017) and the

rules made thereunder, shall be refunded

in the prescribed manner and subject to the

following conditions:—

(i) dealer should have completed

migration in accordance with section 139

of the Goa Goods and Services Tax Act,

2017 (Goa Act 4 of 2017);

(ii) he should have filed all returns in

accordance with the provisions of

sections 37, 38, 39 and 44 of the Goa

Goods and Services Tax Act, 2017 (Goa

Act 4 of 2017) for the period commencing

from 1st July, 2017 till the date of

submitting application for refund, as may

be applicable; and

(iii) dealer should not have any

outstanding liability towards payment of

tax, cess, interest, late fee, penalty, etc.

under the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017), the Central

Goods and Services Tax Act, 2017

(Central Act 12 of 2017), the Integrated

Goods and Services Tax Act, 2017

(Central Act 13 of 2017) and the Goods

and Services Tax (Compensation to

States) Act, 2017 (Central Act 15 of 2017)

as on the date of filing the application

for refund claim under this sub-

section.”.

(v) sub-section (2C) shall be omitted.

4. Substitution of section 13.— For section

13 of the principal Act, the following section

shall be substituted, namely:—

“13. Tax Authorities.— (1) The Govern-

ment shall, by notification, published in the

Official Gazette appoint following officers for

the purposes of this Act, namely:—

(a) Commissioner of State Tax;

(b) Special Commissioner of State Tax;

Tax;

(d) Deputy Commissioners of State Tax;

(e) State Tax Officers;

(f) Assistant State Tax Officers;

(g) State Tax Inspectors; and

(h) Any other officer as it may deem fit:

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Provided that the designation of the officers

appointed under this Act as specified in

column (2) of the table below shall be as

specified in the corresponding entries in

column (3) of said table, from the date of

commencement of the Goa Value Added Tax

(Eleventh Amendment) Act, 2019.

TABLE

(1)

(2)

(3)

(i) Commissioner of

Commissioner of

Commercial Taxes

State Tax

(ii) Additional Commissioners

Additional

of Commercial Taxes

Commissioners

of State Tax

(iii) Assistant Commissioners

Deputy

of Commercial Taxes

Commissioners

of State Tax

(iv) Commercial Tax Officers

State Tax

Officers

(v) Assistant Commercial

Assistant State

Tax Officers

(vi) Commercial Tax

State Tax

Inspectors

(2) The Commissioner shall have jurisdiction

over the entire State and the Special

Commissioner, if any, appointed, shall have

jurisdiction over the entire State, or as directed

by the Government by notification in the

Official Gazette. All other officers shall have

jurisdiction over the entire State or over such

local areas as the Government may specify by

notification in the Official Gazette.

(3) The Commissioner shall have and

exercise all the powers and perform all the

duties, conferred or imposed on the

Commissioner by or under this Act, and the

Special Commissioner and an Additional

Commissioner, if any, appointed, shall, save as

otherwise directed by the Commissioner by

notification in the Official Gazette, have and

exercise within their respective jurisdiction all

the powers and perform all the duties,

conferred or imposed on the Commissioner,

by or under this Act.

(4) Deputy Commissioners, other officers and

persons, shall, within their respective

jurisdiction, exercise such of the powers and

perform such of the duties of the

Commissioner under this Act, as the

Commissioner may subject to such conditions

and restrictions delegate to them either

generally, or as respects any particular matter

or class of matters by an order notified in the

Official Gazette.

(5) The Government may, subject to such

restrictions and conditions, if any, as it may

impose, by notification in the Official Gazette,

delegate to the Commissioner the powers (not

being powers relating to the appointment of

Special Commissioner, Additional Commi-

ssioner or Deputy Commissioner or other

Officers) conferred on the Government by this

section.

(6) No person shall be entitled to call in

question, in any proceeding, any jurisdiction

including the territorial jurisdiction of any

officer appointed under sub-section (1), after

the expiry of thirty days from the date of

receipt by such person of any notice under

this Act, issued by such officer. If, within the

period aforesaid, a separate application in

writing in the prescribed form raising an

objection as to the jurisdiction of any such

officer is made to him, the officer shall refer

the question to the Commissioner, who shall

after giving the person raising the objection,

a reasonable opportunity of being heard, make

an order determining the question.

(7) All officers appointed under sub-section

(1) shall be subordinate to the Commissioner;

and the subordination of officers other than

the Commissioner, and of persons, amongst

themselves shall be such as may be

prescribed.”.

5. Amendment of section 18.— In section 18

of the principal Act, in sub-section (3), after

the words “engaged in business”, the words

“of dealing in goods” shall be inserted.

6. Substitution of section 39.— For section

39 of the principal Act, the following section

shall be substituted, namely:—

“39. Revision by Commissioner.— The

Commissioner may on his own motion, call

OFFICIAL GAZETTE — GOVT. OF GOA

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26TH FEBRUARY, 2019

3101

for and examine the records of any

proceedings under this Act and if he

considers that any order passed therein or

any decision taken by any authority, other

than Tribunal or High Court is erroneous or

is prejudicial to the interest of the revenue,

after giving the assessee or interested

person an opportunity of being heard, pass

such order as he deems fit:

Provided, the Commissioner shall not pass

any order under this section after expiry of

five years from the date of such order.”.

7. Insertion of new section 39A.— After

section 39 of the principal Act, the following

section shall be inserted, namely:—

“39A. Review by Authorities.— (1)

Subject to such rules as may be prescribed,

any order passed under this Act or the rules

framed thereunder by any authority

appointed under section 13 of this Act may

be reviewed by the authority passing it upon

an application or on its own motion.

(2) No order shall be reviewed under this

section after the expiry of one year from the

date of passing of such order.

(3) Any person may file a review

application to the concerned authority

within thirty days from the date of receipt

of order by him.

(4) Where the concerned authority is

satisfied that the person has reasonable

cause for not filing review application within

the time specified in sub-section (3), he may

accept the review application, provided it

is filed within 120 days from the date of

receipt of order by him.

(5) The review application shall be made

in the prescribed form and shall specify

in detail the grounds upon which it is

made.

(6) No review under this section shall be

entertained by the Authority, unless such

review is accompanied by a satisfactory

proof of the payment of whole of the

undisputed amount of tax, interest and

penalty and ten percent of the disputed

amount of tax, interest and penalty that may

be due.

(7) When any authority reviews any of his

order or rejects any review application, the

copy of the final order allowing or

dismissing the review application shall be

submitted to the Additional Commissioner

and the Commissioner.”.

8. Amendment of section 55.— In section

55 of the principal Act, in sub-section (1), the

expression “plus an amount equal to simple

interest @ 18% per annum or at such rate as

the Government may specify by notification,

from time to time, on the tax payable for the

return period” shall be omitted.

Secretariat,

CHOKHA RAM GARG

Porvorim-Goa.

Secretary to the

Government of Goa,

Dated: 25-2-2019.

Law Department

(Legal Affairs).

————

Notification

7/8/2019-LA

The Goa Registration of Tourist Trade

(Amendment) Act, 2019 (Goa Act 5 of 2019),

which has been passed by the Legislative

Assembly of Goa on 31-1-2019 and assented

to by the Governor of Goa on 20-2-2019, is

hereby published for the general information

of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 26th February, 2019.

————

The Goa Registration of Tourist Trade

(Amendment) Act, 2019

(Goa Act 5 of 2019) [20-2-2019]

ACT

further to amend the Goa, Daman and Diu

Registration of Tourist Trade Act, 1982

(Act 10 of 1982).

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Be it enacted by the Legislative Assembly

of Goa in the Seventieth Year of the Republic

of India as follows:–

1. Short title and commencement.— (1) This

Act may be called the Goa Registration of

Tourist Trade (Amendment) Act, 2019.

(2) It shall come into force on such date as

the Government may, by notification in the

Official Gazette, appoint.

2. Insertion of new Chapter IV-B.— In the

Goa, Daman and Diu Registration of Tourist

Trade Act, 1982 (Act 10 of 1982), after Chapter

IV-A, the following Chapter shall be inserted,

namely:—

“CHAPTER IV – B

Registration of online service provider

19E. Registration of online service

provider.— (1) No person shall carry on the

business of providing service of online

booking of hotel rooms, other accommodation

or any other tourist related activity in the

tourist area, unless he is registered

in accordance with the provisions of this

Act.

(2) No such person shall conduct such

service of online booking unless such hotel,

accommodation or tourist related activity is

registered in accordance with the provisions

of this Act.

(3) Every person intending to start such

business specified in sub-section (1) shall

apply for registration to the prescribed

authority in prescribed manner, alongwith

prescribed fee.

(4) Every application made under sub-

-section (3) shall be disposed of within a

period of one month from the date of receipt

of such application.

19F. Certificate.— The prescribed

authority shall, unless registration is

refused under section 19H, direct that the

name and particulars of the person starting

such business as specified in sub-section

(1) of section 19E, be entered in the

issue a certificate to the person in the

prescribed form subject to such terms and

conditions and on payment of such fees as

may be prescribed.

19G. Renewal of certificate of registra-

tion.— The certificate of registration issued

under section 19F shall be valid for a period

of one year from the date of issue and shall

be renewable before its expiry on payment

of such fees as may be prescribed.

19H. Refusal to register.— (1) The

prescribed authority may refuse to register

the business as specified in sub-section (1)

of section 19E on any of the following

grounds, namely:–

(a) if the applicant does not possess

essential requirements or qualifications as

prescribed;

(b) if he has been convicted of any

offence under Chapters XIV and XVI of the

Indian Penal Code, 1860 (45 of 1860) or

under any of the provisions of this Act or

of any offence punishable under any law

providing for the prevention of hoarding,

smuggling, profiteering, adulteration of

food or drugs, or corruption and a period

of two years have not elapsed since the

termination of the sentence imposed upon

him;

an insolvent by a Court of com-

petent jurisdiction and has not been

discharged;

(d) if registration is refused to him and

a period of three months have not been

elapsed from the date of refusal;

(e) if in the opinion of the prescribed

authority there is sufficient ground, to

be recorded in writing, for refusing

registration.

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(2) No application for registration shall

be refused unless the person applying for

registration has been afforded a reasonable

opportunity of being heard.

19I. Penalty.— If any person contravenes

the provisions of sub-section (1) or (2) of

section 19E, he shall be punishable by

prescribed authority with fine as specified in

section 22 of this Act.

Secretariat,

CHOKHA RAM GARG

Porvorim-Goa.

Secretary to the

Government of Goa,

Dated: 25-2-2019.

Law Department

(Legal Affairs).

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