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Panaji, 8th March, 2019 (Phalguna 17, 1940)

SERIES I No. 49

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

—

Notification

38/1/2017-Fin(R&C)(95)

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)

(hereafter referred to as the “said Act”), the

Government of Goa, on the recommendations

of the Council, hereby specifies the following

category of persons, as the category of persons

exempt from obtaining registration under the

said Act, namely,—

Any person, who is engaged in exclusive

supply of goods and whose aggregate

turnover in the financial year does not exceed

forty lakh rupees, except,—

(a) persons required to take compulsory

registration under section 24 of the said

Act;

(b) persons engaged in making supplies

of the goods, the description of which is

specified in column (3) of the Table below

and falling under the tariff item, sub-

-heading, heading or Chapter, as the case

may be as specified in the corresponding

entry in column (2) of the said Table;

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

EXTRAORDINARY

No. 2

State supplies in the States of Arunachal

Pradesh, Manipur, Meghalaya, Mizoram,

Nagaland, Puducherry, Sikkim, Telangana,

Tripura, Uttarakhand; and

(d) persons exercising option under the

provisions of sub-section (3) of section 25,

or such registered persons who intend to

continue with their registration under the

said Act.

TABLE

Tariff item,

Description

No. sub-heading,

heading or

Chapter

(1)

(2)

(3)

2105 00 00

Ice cream and other edible ice,

whether or not containing cocoa.

2106 90 20

Pan masala.

All goods, i.e. Tobacco and manu-

factured tobacco substitutes.

2. This notification shall come into force on

the 1st day of April, 2019.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary

Finance (R&C).

Porvorim, 8th March, 2019.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 49

(EXTRAORDINARY No. 2)

8TH MARCH, 2019

3182

Notification

38/1/2017-Fin(R&C)(96)

In exercise of the powers conferred by

section 148 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

notifies the registered persons having

aggregate turnover of up to 1.5 crore rupees

in the preceding financial year or the current

financial year, as the class of registered

persons, who shall follow the special

procedure as mentioned below for furnishing

thc details of outward supply of goods or

services or both.

2. The said registered persons shall furnish

the details of outward supply of goods or

services or both in FORM GSTR-I under the

Goa Goods and Services Tax Rules, 2017,

effected during the quarter as specified in

column (2) of the Table below till the time

period as specified in the corresponding

entry in column (3) of the said Table,

namely:—

TABLE

Quarter for which details

Time period for

No.

in FORM GSTR-1 are

furnishing details in

furnished

FORM GSTR-1

(1)

(2)

(3)

April-June, 2019

31st July, 2019

3. The time limit for furnishing the details

or return, as the case may be, under sub-

-section (2) of section 38 and sub-section (1)

of section 39 of the said Act, for the

months of July, 2017 to June, 2019 shall

be subsequently notified in the Official

Gazette.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary

Finance (R&C).

Porvorim, 8th March, 2019.

Notification

38/1/2017-Fin(R&C)(97)

In exercise of the powers conferred under

the proviso to sub-section (1) of section 10 of

the Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017) (hereinafter referred to

as the said Act), and in supersession of the

notification No. 38/1/2017-Fin(R&C)(5)/2550,

dated 28th June, 2017, published in the

Extraordinary Official Gazette, Series I

No. 13, dated the 29th June, 2017, except as

things done or omitted to be done before such

supersession, the Government of Goa, on the

recommendations of the Council, hereby

specifies that an eligible registered person,

whose aggregate turnover in the preceding

financial year did not exceed one crore and

fifty lakh rupees, may opt to pay, in lieu of

the tax payable by him under sub-section (1)

of section 9 of the said Act, an amount of tax

as prescribed under rule 7 of the Goa Goods

and Services Tax Rules, 2017:

Provided that the said aggregate turnover

in the preceding financial year shall be

seventy-five lakh rupees in the case of an

eligible registered person, registered under

section 25 of the said Act, in any of the

following States, namely:—

(i) Arunachal Pradesh,

(ii) Manipur,

(iii) Meghalaya,

(iv) Mizoram,

(v) Nagaland,

(vi) Sikkim,

(vii) Tripura,

(viii) Uttarakhand:

Provided further that the registered person

shall not be eligible to opt for composition

levy under sub-section (1) of section 10 of

the said Act if such person is a manufacturer

of the goods, the description of which is

specified in column (3) of the Table below

and falling under the tariff item, sub-heading,

heading or Chapter, as the case may be, as

specified in the corresponding entry in

column (2) of the said Table, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 49

(EXTRAORDINARY No. 2)

8TH MARCH, 2019

3183

TABLE

Tariff item,

Description

No.

sub-heading,

heading or

Chapter

(1)

(2)

(3)

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa.

2106 90 20

Pan masala.

All goods, i.e. Tobacco and manufactured tobacco substitutes.

Explanation.—

(i) In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean

respectively a tariff item, sub-heading, heading and chapters as specified in the First

Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act,

1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory

Notes of the First Schedule shall, so far as may be, apply to the interpretation of this

notification.

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

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

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

Porvorim, 8th March, 2019.

______

Notification

38/1/2017-Fin(R&C)(2/2019-Rate)/2527

In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of

section 11, sub-section (1) of section 16 of the Goa Goods and Services Tax Act, 2017 (Goa

Act 4 of 2017) (hereinafter referred to as the “said Act”), 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 notifies that the State tax, on the intra-State supply of goods or

services or both as specified in column (1) of the Table below, shall be levied at the rate

specified in the corresponding entry in column (2), subject to the conditions as specified in

the corresponding entry in column (3) of the said table below, namely:—

TABLE

Description of supply

Rate

Conditions

(per cent.)

(1)

(2)

(3)

First supplies of goods or

1. Supplies are made by a registered person,—

services or both upto an

(i) whose aggregate turnover in the preceding

aggregate turnover of fifty

financial year was fifty lakh rupees or below;

lakh rupees made on or

(ii) who is not eligible to pay tax under sub-section (1)

after the 1st day of April in

of section 10 of the said Act;

any financial year, by a

(iii) who is not engaged in making any supply which is

registered person.

not leviable to tax under the said Act:

(iv) who is not engaged in making any inter-State outward

supply;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 49

(EXTRAORDINARY No. 2)

8TH MARCH, 2019

3184

(1)

(2)

(3)

(v) who is neither a casual taxable person nor a non-

resident taxable person;

(vi) who is not engaged in making any supply through an

electronic commerce operator who is required to

collect tax at source under section 51; and

(vii) who is not engaged in making supplies of the goods,

the description of which is specified in column (3) of

the Annexure below and falling under the tariff item,

sub-heading, heading or Chapter, as the case may be,

as specified in the corresponding entry in column (2)

of the said annexure.

2. Where more than one registered person are having the

same Permanent Account Number, issued under the Income

Tax Act, 1961 (43 of 1961), state tax on supplies by all such

registered persons is paid at the rate specified in column

(2) under this

notification.

3. The registered person shall not collect any tax from the

recipient on supplies made by him nor shall he be entitled

to any credit of input tax.

4. The registered person shall issue, instead of tax invoice,

a bill of supply as referred to in clause (c) of sub-section

(3) of section 31 of the said Act with particulars as

prescribed in rule 49 of State Goods and Services Tax

Rules.

5. The registered person shall mention the following words

at the top of the bill of supply, namely:- ‘taxable person

paying tax in terms of notification No. 2/2019-State Tax

(Rate) dated 08-03-2019, not eligible to collect tax on

supplies’.

6. The registered person opting to pay State tax at the rate

of three percent. under this notification shall be liable to

pay state tax at the rate of three percent on all outward

supplies specified in column (1) notwithstanding any other

notification issued under sub-section (1) of section 9 or

under section 11 of said Act.

7. The registered person opting to pay State tax at the rate

of three percent under this notification shall be liable to

pay State tax on inward supplies on which he is liable to

pay tax under sub-section (3) or, as the case may he, under

sub-section (4) of section 9 of said Act at the applicable

rates.

Explanation.— For the purposes of this notification, the

expression “first supplies of goods or services or both”

shall, for the purposes of determining eligibility of a person

to pay tax under this notification, include the supplies

from the first day of April of a financial year to the date

from which he becomes liable for registration under the

said Act but for the purpose of determination of tax

payable under this notification shall not include the

supplies from the first day of April of a financial year to

the date from which he becomes liable for registration

under the Act.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 49

(EXTRAORDINARY No. 2)

8TH MARCH, 2019

3185

ANNEXURE

S. No.

Tariff item,

Description

sub-heading,

heading or

Chapter

(1)

(2)

(3)

1. 2105 00 00

Ice cream and other edible ice,

whether or not containing cocoa.

2. 2106 90 20

Pan masala.

3. 24

All goods, i.e. Tobacco and manu-

factured tobacco substitutes.

2. In computing aggregate turnover in

order to determine eligibility of a registered

person to pay State tax at the rate of three

percent under this notification, value of

supply of exempt services by way of

extending deposits, loans or advances in so

far as the consideration is represented by

way of interest or discount, shall not be taken

into account.

3. Explanation.— For the purpose of this

notification,—

(i)

“tariff

item”,

“sub-heading”,

“heading” and “chapter” shall mean

respectively a tariff item, sub-heading,

heading and chapters specified in the First

Schedule to the Customs Tariff Act, 1975

(51 of 1975).

(ii) the rules for the interpretation of the

First Schedule to the said Customs Tariff

Act, 1975 (51 of 1975), including the Section

and Chapter Notes and the General

Explanatory Notes of the First Schedule

shall, so far as may be, apply to the

interpretation of this notification.

4. This notification shall come into force

on the 1st day of April, 2019.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary

Finance (R&C).

Porvorim, 8th March, 2019.

Corrigendum

38/1/2017-Fin(R&C)(31/2018-Rate)

(Corri.)/2529

In the Government notification No. 38/1/

/2017-Fin(R&C)(31/2018-Rate), dated 31st

January, 2019, published in the Extraordinary

Official Gazette No. 2, Series I, No. 44, dated

31st January, 2019, for the notification

number “38/1/2017-Fin(R&C)(31/2018-Rate)”

read “38/1/2017-Fin(R&C)(1/2019-Rate)”.

By order and in the name of the Governor

of Goa.

Sushama D. Kamat, Under Secretary

Finance (R&C).

Porvorim, 8th March, 2019.

_______

Office of the Commissioner of Commercial Taxes

—

Notification

CCT/26-2/2018-19/44/4396

In exercise of the powers conferred by the

second proviso to sub-section (1) of section

37 read with section 168 or the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of

2017) (hereafter in this notification referred

to as the said Act), the Commissioner, on the

recommendations of the Council, hereby

extends the time limit for furnishing the

details of outward supplies in FORM GSTR-I

under the Goa Goods and Services Tax Rules,

2017, by such class of registered persons

having aggregate turnover of more than 1.5

crore rupees in the preceding financial year

or the current financial year, for each of the

months from April, 2019 to June, 2019 till the

eleventh day of the month succeeding such

month.

2. The time limit for furnishing the details

or return, as the case may be, under sub-

-section (2) of section 38 and sub-section (1)

of section 39 of the said Act, for the months

of July, 2017 to June, 2019 shall be

subsequently notified in the Official Gazette.

Dipak M. Bandekar, Commissioner of State

Tax.

Panaji, 6th March, 2019.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 49

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Notification

CCT/26-2/2018-19/45/4397

In exercise of the powers conferred by

section 168 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017) (hereafter

in this notification referred to as the said Act)

read with sub-rule (5) of rule 61 of the Goa

Goods and Services Tax Rules, 2017

(hereafter in this notification referred to as

the said rules), the Commissioner, on the

recommendations or the Council, hereby

specifics that the return in FORM GSTR-3B

of the said rules for each of the months from

April, 2019 to June, 2019, shall be furnished

electronically through the common portal, on

or before the twentieth day of the month

succeeding such month.

2. Payment of taxes for discharge of tax

liability as per FORM GSTR-3B.— Every

registered person furnishing the return in

FORM GSTR-3B of the said rules shall,

subject to the provisions of section 49 of the

said Act, discharge his liability towards tax,

interest, penalty, fees or any other amount

payable under the said Act by debiting the

electronic cash ledger or electronic credit

ledger, as the case may be, not later than

the last date, as specified in the first

paragraph, on which he is required to furnish

the said return.

Dipak M. Bandekar, Commissioner of State

Tax.

Panaji, 6th March, 2019.

—–––––

Debt Management Division

Notification

5-5-2018-Fin(DMU)

Government of Goa hereby notifies the sale

of Goa Government Stock (Securities) of

10-year tenure for an aggregate amount of

Rs. 150.00 crore (Nominal). The sale will be

subject to the terms and conditions spelt out

in this notification (called specific notification)

as also the terms and conditions specified in

the General Notification No. 5/2/2010-Fin

(DMU) dated July 18, 2007 of Government of

Goa.

Object of the Loan

1. (i) The proceeds of the loans will be

utilized for financing capital expenditure

in connection with the development

programmes of the Government of Goa.

(ii) Consent of Central Government has

been obtained to the floatation of this loan as

required by Article 293(3) of the Constitution

of India.

Method of issue

2. Government stock will be sold through

the Reserve Bank of India, Mumbai Office

(PDO) Fort, Mumbai - 400 001 by auction in

the manner as prescribed in paragraph 6.1

of the General Notification No. 5/2/2010/Fin

(DMU) dated July 18, 2007 at a coupon rate

to be determined by the Reserve Bank of

India at the yield based auction under

multiple price formats.

Allotment to Non-competitive Bidders

3. The Governments stock up to 10% of the

notified amount of the sale will be

allotted to eligible individuals and institutions

subject to a maximum limit of 1% of the

notified amount for a single bid as per the

Revised Scheme for Non-competitive Bidding

Facility in the Auctions of State Government

Securities of the General Notification

(Annexure II).

Place and Date of Auction

4. The auction will be conducted by the

Reserve Bank of India, at its Mumbai Office,

Fort, Mumbai 400 001 on March 12, 2019.

Bids for the auction should be submitted in

electronic format on the Reserve Bank of

India Core Banking Solution (E-Kuber) system

as stated below on March 12, 2019.

(a) The competitive bids shall be

submitted electronically on the Reserve

Bank of India Core Banking Solution

(E-Kuber) system between 10:30 a.m. and

12:00 p.m.

OFFICIAL GAZETTE — GOVT. OF GOA

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(EXTRAORDINARY No. 2)

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(b) The non-competitive bids shall be

submitted electronically on the Reserve

Bank of India Core Banking Solution

(E-Kuber) system between 10.30 a.m. and

11.30 a.m.

Result of the Auction

5. The result of the auction shall be

displayed by the Reserve Bank of India

on its website on the same day. The

payment by successful bidders will be on

March 13, 2019.

Method of Payment

6. Successful bidders will make payments

on March 13, 2019 before close of banking

hours by means of cash, bankers’ cheque/

/pay order, demand draft payable at Reserve

Bank of India, Mumbai/Mumbai or a cheque

drawn on their account with Reserve Bank

of India, Mumbai (Fort)/Mumbai.

Tenure

7. The stock will be of 10-year tenure. The

tenure of the stock will commence on

March 13, 2019.

Date of Repayment

8. The loan will be repaid at par on

March 13, 2029.

Rate of Interest

9. The cut-off yield determined at the

auction will be the coupon rate percent per

annum on the stock sold at the auction.

The interest will be paid on September 13

and March 13.

Eligibility of Securities

10. The investment in Government Stock

will be reckoned as an eligible Investment in

Government Securities by banks for the

purpose of Statutory Liquidity Ratio (SLR)

under section 24 of the Banking Regulation

Act, 1949. The stocks will qualify for the ready

forward facility.

By order and in the name of the Governor

of Goa.

Daulat A. Hawaldar, Secretary (Finance).

Porvorim, 8th March, 2019.

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