OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 5

(EXTRAORDINARY)

4TH MAY, 2018

395

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(57)

In exercise of the powers conferred by

section 164 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2018), the

Government of Goa hereby makes the

following rules further to amend the Goa

Goods

and

Services

Tax

Rules,

2017,

namely:—

(1) These rules may be called the Goa

Goods and Services Tax (Fourth Amendment)

Rules, 2018.

(2) Save as otherwise provided, they shall

be deemed to have come into force from the

18th day of April, 2018.

2. In the Goa Goods and Services Tax

Rules, 2017,—

(i) in rule 89, for sub-rule (5), the

following shall be substituted, namely:—

“(5) In the case of refund on account of

inverted duty structure, refund of input tax

credit shall be granted as per the following

formula:—

Maximum Refund Amount = {(Turnover

of inverted rated supply of goods and

services) x Net ITC ÷ Adjusted Total

Turnover} - tax payable on such inverted

rated supply of goods and services.

Explanation.— For the purposes of this

sub-rule, the expressions—

(a) “Net ITC” shall mean input tax

credit availed on inputs during the

relevant period other than the input tax

credit availed for which refund is

claimed under sub-rules (4A) or (4B) or

both; and

(b) “Adjusted Total turnover” shall

have the same meaning as assigned to it

in sub-rule (4).”;

(ii) for rule 97, the following rule shall be

substituted, namely:—

“97. Consumer Welfare Fund.— (1) All

amounts of state tax/and income from

investment along with other monies

specified section 57 of the State Goods

and Services Tax Act, 2017 (of 2017)

shall be credited to the Fund:

Provided that an amount equivalent to fifty

per cent. of the amount of integrated tax

determined under sub-section (5) of section

54 of the Central Goods and Services Tax Act,

2017, read with section 20 of the Integrated

Goods and Services Tax Act, 2017, shall be

deposited in the Fund.

SERIES I No. 5

Panaji, 4th May, 2018 (Vaisakha 14, 1940)

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

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(2) Where any amount, having been

credited to the Fund, is ordered or directed to

be paid to any claimant by the proper officer,

appellate authority or court, the same shall be

paid from the Fund.

(3) Accounts of the Fund maintained by the

Central Government shall be subject to audit

by the Comptroller and Auditor General of

India.

(4) The Government shall, by an order,

constitute a Standing Committee (hereinafter

referred to as the ‘Committee’) with a

Chairman,

Vice-Chairman,

Member

Secretary and such other members as it may

deem fit and the Committee shall make

recommendations for proper utilisation of the

money credited to the Fund for welfare of the

consumers.

(5) (a) the Committee shall meet as and

when necessary, generally four times in a

year;

(b) the Committee shall meet at such

time and place as the Chairman, or in his

absence,

the

Vice-Chairman

the

Committee may deem fit;

be presided over by the Chairman, or in his

absence, by the Vice-Chairman;

(d) the meeting of the Committee shall

be called, after giving atleast ten days’

notice in writing to every member;

(e) the notice of the meeting of the

Committee shall specify the place, date

and hour of the meeting and shall contain

statement of business to be transacted

thereat;

(f) no proceeding of the Committee shall

be valid, unless it is presided over by the

Chairman or Vice-Chairman and attended

by a minimum of three other members.

(6) The Committee shall have powers—

(a) to require any applicant to get

registered with any authority as the State

Government may specify;

(b) to require any applicant to produce

before it, or before a duly authorised officer

of the State Government, as the case may

be, such books, accounts, documents,

instruments, or commodities in custody

and control of the applicant, as may be

necessary for proper evaluation of the

application;

entry and inspection of any premises, from

which activities claimed to be for the

welfare of consumers are stated to be

carried on, to a duly authorised officer of

the State Government, as the case may be;

(d) to get the accounts of the applicants

audited, for ensuring proper utilisation of

the grant;

(e) to require any applicant, in case of

any default, or suppression of material

information on his part, to refund in lump-

sum along with accrued interest, the

sanctioned grant to the Committee, and to

be subject to prosecution under the Act;

(f) to recover any sum due from any

applicant

accordance

with

the

provisions of the Act;

(g) to require any applicant, or class of

applicants to submit a periodical report,

indicating proper utilisation of the grant;

(h) to reject an application placed before

it on account of factual inconsistency, or

inaccuracy in material particulars;

(i) to recommend minimum financial

assistance,

way

grant

applicant, having regard to his financial

status, and importance and utility of the

nature of activity under pursuit, after

ensuring that the financial assistance

provided shall not be misutilised;

(j) to identify beneficial and safe sectors,

where investments out of Fund may be

made,

and

make

recommendations,

accordingly;

(k) to relax the conditions required for

the period of engagement in consumer

welfare activities of an applicant;

(l)

make

guidelines

for

the

management, and administration of the

Fund.

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(7) The Committee shall not consider an

application, unless it has been inquired into,

in material details and recommended for

consideration accordingly, by the Member

Secretary.

(8) The Committee shall make recommen-

dations:—

(a) for making available grants to any

applicant;

(b) for investment of the money available

in the Fund;

selective basis) for reimbursing legal

expenses incurred by a complainant, or

class of complainants in a consumer

dispute, after its final adjudication;

(d) for making available grants for any

other

purpose

recommended

the

Central Consumer Protection Council (as

may be considered appropriate by the

Committee);

(e) for making available up to 50% of the

funds credited to the Fund each year, for

publicity/consumer awareness on GST,

provided the availability of funds for

consumer

welfare

activities

the

Department of Consumer Affairs is not less

than twenty five crore rupees per annum.

Explanation.— For the purposes of this

rule,

(a) ‘applicant’ means,

(i) the Central Government or State

Government;

(ii) regulatory authorities or autono-

mous bodies constituted under an Act of

Parliament or the Legislature of a State

or Union Territory;

(iii)

any

agency

organization

engaged in consumer welfare activities

for a minimum period of three years,

registered under the Companies Act,

2013 (18 of 2013) or under any other law

for the time being in force;

(iv) village or mandal or samiti or

samiti level co-operatives of consumers

especially Women, Scheduled Castes

and Scheduled Tribes;

(v)

educational

research

institution incorporated by an Act of

Parliament or the Legislature of a State

or Union Territory in India or other

educational institutions established by

an Act of Parliament or declared to be

deemed as a University under section 3

of the University Grants Commission

Act, 1956 (3 of 1956) and which has

consumers

studies

part

its

curriculum for a minimum period of three

years; and

(vi) a complainant as defined under

clause (b) of sub-section (1) of section 2

of the Consumer Protection Act, 1986 (68

of 1986), who applies for reimbursement

of legal expenses incurred by him in a

case instituted by him in a consumer

dispute redressal agency.

(b) ‘application’ means an application in

the form as specified by the Standing

Committee from time to time;

(c)

‘Central

Consumer

Protection

Council’ means the Central Consumer

Protection

Council,

established

under

sub-section

(1)

section

the

Consumer Protection Act, 1986 (68 of 1986),

for promotion and protection of rights of

consumers;

(d) ‘Committee’ means the Committee

constituted under sub-rule (4);

(e) ‘consumer’ has the same meaning as

assigned to it in clause (d) of sub-section

(1) of section 2 of the Consumer Protection

Act, 1986 (68 of 1986), and includes

consumer of goods on which central tax

has been paid;

(f) ‘Fund’ means the Consumer Welfare

Fund established by the State Government

under section 57 of the State Goods

OFFICIAL GAZETTE — GOVT. OF GOA

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and Services Tax Act, 2017 (Goa Act 4

of 2017);

(g) ‘proper officer’ means the officer

having the power under the Act to make an

order that the whole or any part of the

state tax is refundable;

(iii) in FORM GST ITC-03, after entry 5 (e),

for the instruction against “**”, the following

shall be substituted, namely:—

“** The value of capital goods shall be the

invoice value reduced by 1/60th per month or

part thereof from the date of invoice”

(iv) after FORM GSTR-8, the following FORM shall be inserted, namely:—

“FORM GSTR-10

(See rule 81)

Final Return

GSTIN

Legal name

Trade Name, if any

Address for future correspondence.

Effective date of cancellation of registration

(Date of closure of business or the date from which

registration is to be cancelled)

Reference number of cancellation order

Date of cancellation order

8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and

capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to

Government.

Sr.

No.

GSTIN

Invoice/

/Bill of

Entry

Description of

inputs held in

stock, inputs

contained in

semi-finished

or finished

goods held in

stock and

capital goods/

/plant and

machinery

Unit

Quantity

Code

(UQC)

Qty.

Value (As

adjusted

by debit/

/credit

note)

Input tax credit/Tax payable

(whichever is higher)

(Rs.)

No. Date

Central

tax

State/

/Union

territory

tax

Integrated

tax

Cess

8 (a) Inputs held in stock (where invoice is available)

8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)

8 (c) Capital goods/plant and machinery held in stock

8 (d) Inputs held in stock or inputs as contained in semi-finished/finished goods held in stock (where

invoice is not available)

OFFICIAL GAZETTE — GOVT. OF GOA

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9. Amount of tax payable and paid (based on Table 8)

Sr.

No.

Description

ITC

reversible/

/Tax payable

Tax paid along

with

application for

cancellation of

registration

(GST REG-16)

Balance

tax

payable

(3-4)

Amount

paid

through

debit to

electronic

cash ledger

Amount paid through debit to electronic

credit ledger

Central

Tax

State/

/Union

territory

Tax

Integrated

Tax

Cess

Central

Tax

State/

Union

territory

Tax

Integrated

Tax

Cess

10. Interest, late fee payable and paid

Description

Amount payable

Amount Paid

(I) Interest on account of

(a)

Integrated Tax

(b) Central Tax

(d) Cess

(II) Late fee

(a) Central Tax

(b) State/Union territory tax

11. 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 therefrom.

Signature of authorized signatory ________________________________

Name _________________________________________________________

Designation/Status _____________________________________________

Date: dd/mm/yyyy

Instructions:

1. This form is not required to be filed by taxpayers or persons who are registered as:—

(i) Input Service Distributors;

(ii) Persons paying tax under section 10;

(iii) Non-resident taxable person;

(iv) Persons required to deduct tax at source under section 51; and

(v) Persons required to collect tax at source under section 52.

2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital

goods/plant and machinery on which input tax credit has been availed.

OFFICIAL GAZETTE — GOVT. OF GOA

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3. Following points need to be taken care of while providing details of stock at Sl. No. 8:

(i)

where the tax invoices related to the inputs held in stock or inputs contained in semi-

finished or finished goods held in stock are not available, the registered person shall

estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the

goods;

(ii)

in case of capital goods/plant and machinery, the value should be the invoice value reduced

by 1/60^thper month or part thereof from the date of invoice/purchase taking useful life as

five years.

4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 [against

entry 8 (d)] shall be duly certified by a practicing chartered accountant or cost accountant. Copy

of the certificate shall be uploaded while filing the details.”;

(v) for FORM GST DRC-07, the following shall be substituted, namely:—

“FORM GST DRC-07

[See rule 142(5)]

Summary of the order

1. Details of order—

(a) Order No.

(b) Order date

2. Issues involved –<< drop down>> classification, valuation, rate of tax, suppression of

turnover, excess ITC claimed, excess refund released, place of supply, others (specify)

3. Description of goods/services—

Sr. No.

HSN

Description

4. Details of demand

(Amount in Rs.)

Sr. No.

Tax rate

Turnover

Place of supply

Act

Tax/Cess

Interest

Penalty

Others

Signature

Name

Designation”.

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

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

Porvorim, 4th May, 2018.

OFFICIAL GAZETTE — GOVT. OF GOA

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Department of Home

Home—General Division

Notification

21/5/2018-HD(G)/1362

In exercise of the powers conferred by

section 13A of the Goa, Daman and Diu Public

Gambling Act, 1976 (Act 14 of 1976), read

with section 21 of the General Clauses Act,

1897 (Central Act 10 of 1897), the Government

of Goa hereby further amends the Govern-

ment Notification No. 2-20-92-HD(G) dated

09-11-1995 published in the Official Gazette,

Series I No. 34, dated 23-11-1995 (hereinafter

called

the

“principal

Notification”),

follows, namely:—

In the principal Notification, in condition 5,

in clause (vii), in Note (3), for the expression

“thirty days”, the expression “thirty eight

days” shall be substituted.

This Notification shall be deemed to have

come into force with effect from the 1st day

of April, 2018.

By order and in the name of the Governor

of Goa.

Narayan

Sawant,

Additional

Secretary

(Home).

Porvorim, 4th May, 2018.

Note: The principal Notification was published

in the Official Gazette, Series I No. 34, dated

23-11-1995 and subsequently amended vide the

following notifications, namely:—

(1)

Notification

No.

2/20/92-HD(G)

dated

16-10-1996,

published

the

Official

Gazette, Series I No. 33 dated 14-11-1996.

(2)

Notification

No.

2/20/92-HD(G)

dated

29-4-1997,

published

the

Official

Gazette, Series I No. 14 dated 3-7-1997.

(3)

Notification

No.

2/20/92-HD(G)

dated

27-8-1997,

published

the

Official

Gazette, Series I No. 25 dated 18-9-1997.

(4)

Notification

No.

2/20/92-HD(G)

dated

30-11-1999,

published

the

Official

Gazette, Series I No. 37 dated 9-12-1999.

(5)

Notification

No.

2/20/92-HD(G)

dated

20-12-1999,

published

the

Official

Gazette, Series I No. 42 dated 13-1-2000.

(6)

Notification

No.

2/20/92-HD(G)

dated

2-5-2000, published in the Official Gazette,

Extraordinary No. 3, Series I No. 4 dated

2-5-2000.

(7)

Notification No. 2/1/2001-HD(G) dated

26-7-2001,

published

the

Official

Gazette, Series I No. 20 dated 16-8-2001.

(8)

Notification No. 2/1/2001-HD(G) dated

29-11-2002,

published

the

Official

Gazette, Series I No. 39 dated 26-12-2002.

(9)

Notification No. 2/1/2001-HD(G) dated

24-7-2003,

published

the

Official

Gazette, Extraordinary, Series I No. 17

dated 24-7-2003.

(10) Notification No. 2/1/2001-HD(G) dated

5-1-2004, published in the Official Gazette,

Extraordinary, Series I No. 40 dated

5-1-2004.

(11) Notification No. 2/1/2001-HD(G) dated

12-2-2004,

published

the

Official

Gazette, Extraordinary, Series I No. 46

dated 16-2-2004.

(12) Notification No. 2/1/2001-HD(G) dated

30-3-2004,

published

the

Official

Gazette, Extraordinary No. 4, Series I No.

52 dated 31-3-2004.

(13) Notification No. 2/1/2001-HD(G) dated

8-1-2007, published in the Official Gazette,

Extraordinary No. 2, Series I No. 41 dated

15-1-2007.

(14) Notification No. 2/1/2001-HD(G) dated

22-7-2009,

published

the

Official

Gazette, Extraordinary, Series I No. 17

dated 23-7-2009.

(15) Notification No. 2/1/2001-HD(G) dated

31-3-2011,

published

the

Official

Gazette, Extraordinary, Series I No. 1

dated 7-4-2011.

(16) Notification No. 2/1/2001-HD(G) dated

4-11-2011,

published

the

Official

Gazette, Series I No. 32 dated 10-11-2011.

(17) Notification No. 2/1/2001-HD(G) dated

25-5-2012,

published

the

Official

Gazette, Series I No. 9 dated 31-5-2012.

OFFICIAL GAZETTE — GOVT. OF GOA

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(18) Notification No. 21/9/2012-HD(G) dated

11-9-2012,

published

the

Official

Gazette, Extraordinary No. 2, Series I No.

23 dated 12-9-2012.

(19) Notification No. 21/12/2011-HD(G) dated

21-11-2012, published in Official Gazette,

Extraordinary No. 4, Series I No. 33 dated

21-11-2012.

(20) Notification

No.

21/2/2013-HD(G)/3466

dated 17-10-2013, published in Official

Gazette, Extraordinary No. 2, Series I

No. 29 dated 22-10-2013.

(21) Notification

No.

21/1/2014-HD(G)/1324

dated 28-03-2014, published in Official

Gazette, Series I No. 1 dated 03-04-2014.

(22) Notification

No.

21/1/2014-HD(G)/1326

dated 28-03-2014, published in Official

Gazette, Series I No. 1 dated 03-04-2014.

(23) Notification

No.

21/3/2015-HD(G)/992

dated 31-03-2015, published in Official

Gazette, Extraordinary, Series I No. 1,

dated 02-04-2015.

(24) Notification

No.

21/2/2013-HD(G)/105

dated 08-01-2016, published in Official

Gazette, Extraordinary, Series I No. 41,

dated 12-01-2016.

(25) Notification

No.

21/1/2016-HD(G)/1124

dated 31-03-2016, published in Official

Gazette, Extraordinary No. 3, Series I

No. 53 dated 01-04-2016.

(26) Notification

No.

21/2/2013-HD(G)/1928

dated 06-06-2016, published in Official

Gazette, Series I No. 10 dated 9-6-2016.

(27) Notification

No.

21/1/2016-HD(G)/2604

dated 04-08-2016, published in Official

Gazette, Extraordinary No. 2, Series I

No. 18 dated 10-08-2016.

(28) Notification

No.

21/1/2016-HD(G)/2604

dated 19-08-2016, published in Official

Gazette, Extraordinary No. 2, Series I

No. 20 dated 22-08-2016.

(29) Notification

No.

21/2/2013-HD(G)/908

dated 30-3-2017, published in Official

Gazette, Extraordinary No. 2, Series I

No. 52 dated 31-3-2017.

(30) Notification

No.

21/4/2017-HD(G)/1195

dated 24-04-2017, published in Official

Gazette, Extraordinary No. 2, Series I

No. 3 dated 25-04-2017.

(31) Notification

No.

21/2/2013-HD(G)/1853

dated 29-06-2017, published in Official

Gazette, Extraordinary No. 4, Series I

No. 13 dated 30-06-2017.

(32) Notification

No.

21/2/2013-HD(G)/2897

dated 03-10-2017, published in Official

Gazette, Series I No. 27 dated 05-10-2017.

(33) Notification No. 21/5/2018-HD(G)/953 dated

27-03-2018,

published

the

Official

Gazette, Extraordinary No. 2, Series I

No. 51 dated 28-03-2018.

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