3459

Panaji, 28th March, 2019 (Chaitra 7, 1941)

SERIES I No. 52

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 Civil Supplies & Consumer Affairs

—

Notification

DCS/S/Ker/PF/2018-19/475

In pursuance of clause 3 read with sub-clause (d)(i) of clause 2 of Kerosene Fixation of

Ceiling Price Order (1993), the Government of Goa hereby directs that maximum wholesale

NOTE

There are two Extraordinary issues to Official Gazette, Series I No. 51 dated 22-3-2019, as namely:–

(1) Extraordinary dated 25-3-2019 from pages 3247 to 3248, Notification No. 5-5-2018-Fin (DMU) from Department of

Finance (Debt Management Division) regarding the Market Borrowing Programme.

(2) Extraordinary (No. 2) dated 26-3-2019 from pages 3249 to 3458 Notification No. 8-4-2013/ELEC/2442 from Department

of Elections (Office of the Chief Electoral Officer) regarding specifying the names of recognised National and State

Parties, registered unregistered Parties & list of free symbols.

INDEX

Department

Notification/Order

Subject

Pages

1. Civil Supplies and

Not.- DCS/S/Ker/PF/2018-19/ Revised fixation of wholesale & retail Price

3459

Consumer Affairs

/475

of Superior Kerosene Oil.

Dir. & ex officio Jt. Secy.

2. Home

Ord.- 6/18/2018-HD(G)/914

Creation of posts.

3461

Under Secretary

3.a. Law & Judiciary

Not.- 10/6/2018-LA-41

The Integrated Goods and Services Tax

3462

Joint Secretary

(Amendment) Act, 2018.

b. —do—

Not.- 10/6/2018-LA-54

The State Banks (Repeal and Amendment)

3463

Act, 2018.

c. —do—

Not.- 10/6/2018-LA-57

The Prevention of Corruption (Amendment)

3464

Act, 2018.

d. —do—

Not.- 10/6/2018-LA-40

The Central Goods and Services Tax

3471

(Amendment) Act, 2018.

e. —do—

Not.- 10/6/2018-LA-42

The Union Territory Goods and Services Tax

3479

Act (Amendment) Act, 2018.

4. Government Ptg. Press

—

Subscription Rate.

3480

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 52

28TH MARCH, 2019

3460

Sr.

Taluka

Wholesale Price

Retail Price

No.

per kilo litre

per litre

including GST

& Green Cess

Existing

Revised

Existing

Revised

Tiswadi

Rs. 30248.02

Rs. 31014.56

Rs. 32.50

Rs. 33.00

Chorao

Rs. 30279.52

Rs. 31046.06

Rs. 32.50

Rs. 33.00

Diwar

Rs. 30279.52

Rs. 31046.06

Rs. 32.50

Rs. 33.00

Salcete

Rs. 29755.65

Rs. 30522.19

Rs. 32.00

Rs. 32.50

Bardez

Rs. 30403.50

Rs. 31170.04

Rs. 32.75

Rs. 33.25

Corjuvem

Rs. 30403.50

Rs. 31170.04

Rs. 32.75

Rs. 33.25

Mormugao

Rs. 29567.77

Rs. 30334.32

Rs. 31.75

Rs. 32.25

Ponda

Rs. 29859.31

Rs. 30625.85

Rs. 32.00

Rs. 32.50

Quepem

Rs. 30008.31

Rs. 30774.86

Rs. 32.25

Rs. 32.75

Bicholim

Rs. 30416.46

Rs. 31183.00

Rs. 32.75

Rs. 33.25

Pernem

Rs. 30707.99

Rs. 31474.53

Rs. 33.00

Rs. 33.50

Canacona

Rs. 30306.32

Rs. 31072.87

Rs. 32.50

Rs. 33.00

10.

Sanguem

Rs. 30150.84

Rs. 30917.38

Rs. 32.50

Rs. 33.00

11.

Satari

Rs. 30306.32

Rs. 31072.87

Rs. 32.50

Rs. 33.00

12.

Dharbandora

Rs. 30150.84

Rs. 30917.38

Rs. 32.50

Rs. 33.00

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

Sandhya Kamat, Director & ex officio Jt. Secretary (Civil Supplies & Consumer

Affairs).

Panaji, 22nd March, 2019.

& retail price for domestic purpose of Superior Kerosene Oil stands revised as under with

effect from 16-3-2019. This Notification supersedes earlier Notification No. DCS/S/KER/PF/

/2018-19/431 dated 19-2-2019.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 52

28TH MARCH, 2019

3461

Department of Home

Home—General Division

Order

6/18/2018-HD(G)/914

Sanction of the Government is hereby accorded for creation of the following posts as per the

details shown below:—

Sr. No.

Designation of the Post

Pay Scale

No. of posts created

Ministerial (Lapsable posts)

Jr. Stenographer

Level-4

25500-81100

2. The expenditure on the creation of above post would be met from the Budget Head

mentioned against the post; 2070—Other Administrative Services; 00—; 107—Home Guards;

01—Home Guards (N.P.); 01—Salaries under Demand No. 25.

3. As per the recommendation and approval of the High Level Empowered Committee

(H.L.E.C.), the following posts shall stand abolished, upon superannuation/retirement of the

incumbent or upon the post falling vacant (for whatever reasons).

Sr. No.

Designation of the

Name of the official holding

Remarks

post [Ministerial

the post

(Lapsable) Posts]

Peon

—

02 vacant posts stand abolished

Note :- The existing strength of Drivers shall be continued, until further assessment of the vehicle fleet and

requirement of the department, and any vacancies arising during the interim period shall not be filled up on

regular basis.

4. This issues with the approval of the High Level Empowered Committee (H.L.E.C)

constituted with the approval of the Council of Ministers in the XXth meeting held on

8-11-2017 vide Order No. 1/1/2017-Addl. Secy(PER) dated 22-11-2017 issued by Department of

Personnel.

5. Approval of the High Level Empowered Committee (H.L.E.C) is conveyed vide letter

No. 9/3/HLEC/2018-ARD/251 dated 21-8-2018 issued by the Department of Administrative

Reforms, Secretariat.

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

Neetal P. Amonkar, Under Secretary (Home).

Porvorim, 8th March, 2019.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 52

28TH MARCH, 2019

3462

Department of Law & Judiciary

Legal Affairs Division

Notification

10/6/2018-LA-41

The Integrated Goods and Services Tax

(Amendment) Act, 2018 (Central Act No. 32 of

2018), which has been passed by Parliament

and assented to by the President on

29-08-2018 and published in the Gazette of

India, Extraordinary, Part II, Section 1 dated

30-08-2018, is hereby published for the general

information of the public.

Julio Barbosa Noronha, Joint Secretary (Law).

Porvorim, 29th January, 2019.

___

THE INTEGRATED GOODS AND SERVICES

TAX (AMENDMENT)

ACT, 2018

ACT

further to amend the Integrated Goods and

Services Tax Act, 2017.

Be it enacted by Parliament in the Sixty-

-ninth Year of the Republic of India as

follows:—

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

Act may be called the Integrated Goods and

Services Tax (Amendment) Act, 2018.

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

the Central Government may, by notification

in the Official Gazette, appoint:

Provided that different dates may be

appointed for different provisions of this Act

and any reference in any such provision to the

commencement of this Act shall be construed

as a reference to the coming into force of that

provision.

2. Amendment of section 2.— In

section 2 of the Integrated Goods

and Services Tax Act, 2017

(hereinafter referred to as the

principal Act),––

(i) in clause (6), in sub-clause (iv), after

the words “foreign exchange”, the words

“or in Indian rupees wherever permitted by

the Reserve Bank of India” shall be inserted;

(ii) in clause (16), in the Explanation, in

the long line, after the words “function

entrusted”, the words, figures and letter “to

a Panchayat under article 243G or” shall be

inserted.

3. Amendment of section 5.— In section 5

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.”.

4. Amendment of section 8.— In section 8

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

Explanation 1, in clause (iii), the words,

“being a business vertical” shall be omitted.

5. Amendment of section 12.— In section 12

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

following proviso shall be inserted, namely:–

“Provided that where the transportation

of goods is to a place outside India, the place

of supply shall be the place of destination of

such goods.”.

6. Amendment of section 13.— In section 13

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

clause (a), for the second proviso, the

following proviso shall be substituted,

namely:—

“Provided further that nothing contained

in this clause shall apply in the case of

services supplied in respect of goods which

are temporarily imported into India for

repairs or for any other treatment or process

13 of 2017.

OFFICIAL GAZETTE — GOVT. OF GOA

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28TH MARCH, 2019

3463

and are exported after such repairs or

treatment or process without being put to

any use in India, other than that which is

required for such repairs or treatment or

process;”.

7. Amendment of section 17.— In section 17

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

following sub-section shall be inserted,

namely:—

“(2A). The amount not apportioned under

sub-section (1) and sub-section (2) may, for

the time being, on the recommendations of

the Council, be apportioned at the rate of

fifty per cent. to the Central Government

and fifty per cent. to the State Governments

or the Union territories, as the case may be,

on ad hoc basis and shall be adjusted

against the amount apportioned under the

said sub-sections.”.

8. Amendment of section 20.— In section 20

of the principal Act, after the fourth proviso,

the following proviso shall be inserted,

namely:—

“Provided also that where the appeal is

to be filed before the Appellate Authority or

the Appellate Tribunal, the maximum

amount payable shall be fifty crore rupees

and

one

hundred

crore

rupees

respectively.”.

————

Notification

10/6/2018-LA-54

The State Banks (Repeal and Amendment)

Act, 2018 (Central Act No. 19 of 2018), which

has been passed by Parliament and assented

to by the President on 02-08-2018 and

published in the Gazette of India,

Extraordinary, Part II, Section 1, dated

02-08-2018, is hereby published for the general

information of the public.

Julio Barbosa Noronha, Joint Secretary

(Law).

Porvorim, 29th January, 2019.

THE STATE BANK (REPEAL AND

AMENDMENT) ACT, 2018

ACT

to repeal the State Bank of India (Subsidiary

Banks) Act, 1959, the State Bank of

Hyderabad Act, 1956 and further to amend

the State Bank of India Act, 1955.

Be it enacted by Parliament in the Sixty-

-ninth Year of the Republic of India as

follows:—

CHAPTER I

Preliminary

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

Act may be called the State Banks (Repeal and

Amendment) Act, 2018.

(2) It shall be deemed to have come into force

on the 1st day of April, 2017.

CHAPTER II

Repeal of the State Bank of India (Subsidiary Banks)

Act, 1959 and the State Bank of Hyderabad

Act, 1956

2. Repeal and savings.— (1) The

State Bank of India (Subsidiary

Banks) Act, 1959 and the State Bank

of Hyderabad Act, 1956 are hereby

repealed.

(2) Notwithstanding such repeal,

anything done or any action taken,

including any agreement entered

into under the provisions of the State

Bank of India (Subsidiary Banks)

Act, 1959 by the State Bank of

Hyderabad, the State Bank of Bikaner

and Jaipur, the State Bank of Mysore,

the State Bank of Patiala and the State

Bank of Travancore, or under the

provisions of the State Bank of

Hyderabad Act, 1956 by the State

Bank of Hyderabad, shall continue to

be in force and have effect as if this

Act has not been enacted.

38 of 1959.

79 of 1956.

38 of 1959.

79 of 1956.

OFFICIAL GAZETTE — GOVT. OF GOA

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28TH MARCH, 2019

3464

(3) The mention of particulars in

sub-section (2) shall not be held to

prejudice or affect the general

application of section 6 of the

General Clauses Act, 1897, with

regard to the effect of repeal.

CHAPTER III

Amendments to the State Bank of India Act, 1955

3. Amendment of section 2.— In

section 2 of the State Bank of India

Act, 1955 (hereinafter in this Chapter

referred to as the principal Act),

clause (h) shall be omitted.

4. Amendment of section 18.— In section 18

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

words “including those relating to a

subsidiary bank” shall be omitted.

5. Amendment of section 31.— In section 31

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

proviso, in clause (ii), the words “or a director

of a subsidiary bank” shall be omitted.

6. Amendment of section 31A.— In section

31A of the principal Act, in sub-section (3), in

the proviso, in clause (ii), the words “or a

director of a subsidiary bank” shall be omitted.

7. Amendment of section 32.— In section 32

of the principal Act,—

(a) in sub-section (1), the words “or

where there is a branch of a subsidiary

bank” shall be omitted;

(b) in sub-section (4), the words “or

through a subsidiary bank” shall be

omitted.

8. Amendment of section 36.— In section 36

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

(aa) shall be omitted.

———

Notification

10/6/2018-LA-57

The Prevention of Corruption (Amendment)

Act, 2018 (Central Act No. 16 of 2018), which

has been passed by Parliament and assented

to by the President on 26-07-2018 and

published in the Gazette of India,

Extraordinary, Part II, Section 1, dated

26-07-2018, is hereby published for the general

information of the public.

Julio Barbosa Noronha, Joint Secretary (Law).

Porvorim, 29th January, 2019.

————

THE PREVENTION OF CORRUPTION

(AMENDMENT) ACT, 2018

ACT

further to amend the Prevention of Corruption

Act, 1988.

Be it enacted by Parliament in the Sixty-

-ninth Year of the Republic of India as

follows:—

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

Act may be called the Prevention of

Corruption (Amendment) Act, 2018.

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

the Central Government may, by notification

in the Official Gazette, appoint.

2. Amendment of section 2.— In

the Prevention of Corruption Act,

1988 (hereinafter referred to as the

principal Act), in section 2,—

(i) after clause (a), the following clause

shall be inserted, namely:—

‘(aa) “prescribed” means prescribed

by rules made under this Act and the

expression

“prescribe”

shall

construed accordingly;’;

(ii) after clause (c), the following clause

shall be inserted, namely:—

‘(d) “undue advantage” means any

gratification whatever, other than legal

remuneration.

Explanation.— For the purposes of this

clause,—

(a) the word “gratification” is not limited

pecuniary

gratifications

gratifications estimable in money;

(b) the expression “legal remuneration”

is not restricted to remuneration paid to a

10 of 1897.

23 of 1955.

49 of 1988.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 52

28TH MARCH, 2019

3465

public

servant,

but

includes

all

remuneration which he is permitted by the

Government or the organisation, which he

serves, to receive.’.

3. Amendment of section 4.— In section 4

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

following sub-section shall be substituted,

namely:—

“(4) Notwithstanding anything

contained in the Code of Criminal

Procedure, 1973, the trial of an

offence shall be held, as far as

practicable, on day-to-day basis

and an endeavour shall be made

to ensure that the said trial is

concluded within a period of two

years:

Provided that where the trial is not

concluded within the said period, the

special Judge shall record the reasons for

not having done so:

Provided further that the said period may

be extended by such further period, for

reasons to be recorded in writing but not

exceeding six months at a time; so, however,

that the said period together with such

extended period shall not exceed ordinarily

four years in aggregate.”.

4. Substitution of new sections for sections

7, 8, 9 and 10.— For sections 7, 8, 9 and 10 of

the principal Act, the following sections shall

be substituted, namely:—

“7. Offence relating to public servant

being bribed.— Any public servant who,—

(a) obtains or accepts or attempts to

obtain from any person, an undue

advantage, with the intention to perform

or cause performance of public duty

improperly or dishonestly or to forbear or

cause forbearance to perform such duty

either by himself or by another public

servant; or

(b) obtains or accepts or attempts to

obtain, an undue advantage from any

person as a reward for the improper or

dishonest performance of a public duty

or for forbearing to perform such duty

either by himself or another public

servant; or

servant to perform improperly or

dishonestly a public duty or to forbear

performance of such duty in anticipation

of or in consequence of accepting an

undue advantage from any person,

shall be punishable with imprisonment

for a term which shall not be less than

three years but which may extend to

seven years and shall also be liable to fine.

Explanation 1.— For the purpose of this

section, the obtaining, accepting, or the

attempting to obtain an undue advantage

shall itself constitute an offence even if the

performance of a public duty by public

servant, is not or has not been improper.

Illustration.— A public servant, ‘S’ asks

a person, ‘P’ to give him an amount of five

thousand rupees to process his routine

ration card application on time. ‘S’ is guilty

of an offence under this section.

Explanation 2.— For the purpose of this

section,—

(i) the expressions “obtains” or

“accepts” or “attempts to obtain” shall

cover cases where a person being a

public servant, obtains or “accepts” or

attempts to obtain, any undue advantage

for himself or for another person, by

abusing his position as a public servant

or by using his personal influence over

another public servant; or by any other

corrupt or illegal means;

(ii) it shall be immaterial whether such

person being a public servant obtains or

accepts, or attempts to obtain the undue

advantage directly or through a third

party.

“7A. Taking undue advantage to

influence public servant by corrupt or

illegal means or by excercise of personal

influence.— Whoever accepts or

obtains or attempts to obtain from

another person for himself or for any

other person any undue advantage as

2 of 1974.

OFFICIAL GAZETTE — GOVT. OF GOA

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28TH MARCH, 2019

3466

a motive or reward to induce a public

servant, by corrupt or illegal means or

by exercise of his personal influence to

perform or to cause performance of a

public duty improperly or dishonestly

or to forbear or to cause to forbear such

public duty by such public servant or

by another public servant, shall be

punishable with imprisonment for a

term which shall not be less than three

years but which may extend to seven

years and shall also be liable to fine.

8. Offence relating to bribing of a public

servant.— (1) Any person who gives or

promises to give an undue advantage to

another person or persons, with intention—

(i) to induce a public servant to perform

improperly a public duty; or

(ii) to reward such public servant for the

improper performance of public duty;

shall be punishable with imprisonment for

a term which may extend to seven years or

with fine or with both:

Provided that the provisions of this section

shall not apply where a person is compelled

to give such undue advantage:

Provided further that the person so

compelled shall report the matter to the law

enforcement authority or investigating

agency within a period of seven days from

the date of giving such undue advantage:

Provided also that when the offence under

this section has been committed by

commercial organisation, such commercial

organisation shall be punishable with fine.

Illustration.— A person, ‘P’ gives a public

servant, ‘S’ an amount of ten thousand rupees

to ensure that he is granted a license, over all

the other bidders. ‘P’ is guilty of an offence

under this sub-section.

Explanation.— It shall be immaterial

whether the person to whom an undue

advantage is given or promised to be given is

the same person as the person who is to

perform, or has performed, the public duty

concerned, and, it shall also be immaterial

whether such undue advantage is given or

promised to be given by the person directly

or through a third party.

(2) Nothing in sub-section (1) shall apply to

a person, if that person, after informing a law

enforcement authority or investigating agency,

gives or promises to give any undue

advantage to another person in order to assist

such

law

enforcement

authority

investigating agency in its investigation of the

offence alleged against the later.

9. Offence relating to bribing a public

servant by a commercial organisation.— (1)

Where an offence under this Act has been

committed by a commercial organisation,

such organisation shall be punishable with

fine, if any person associated with such

commercial organisation gives or promises to

give any undue advantage to a public servant

intending—

(a) to obtain or retain business for such

commercial organisation; or

(b) to obtain or retain an advantage in the

conduct of business for such commercial

organisation:

Provided that it shall be a defence for the

commercial organisation to prove that it had

in place adequate procedures in compliance

of such guidelines as may be prescribed to

prevent persons associated with it from

undertaking such conduct.

(2) For the purposes of this section, a person

is said to give or promise to give any undue

advantage to a public servant, if he is alleged

to have committed the offence under section

8, whether or not such person has been

prosecuted for such offence.

(3) For the purposes of section 8 and this

section,—

(a)

“commercial

organisation”

means—

(i) a body which is incorporated in

India and which carries on a business,

whether in India or outside India;

(ii) any other body which is

incorporated outside India and which

OFFICIAL GAZETTE — GOVT. OF GOA

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28TH MARCH, 2019

3467

carries on a business, or part of a

business, in any part of India;

(iii) a partnership firm or any

association of persons formed in India

and which carries on a business

whether in India or outside India; or

(iv) any other partnership or

association of persons which is formed

outside India and which carries on a

business, or part of a business, in any

part of India;

(b) “business” includes a trade or

profession or providing service;

the commercial organisation, if such

person performs services for or on behalf

the

commercial

organisation

irrespective of any promise to give or

giving of any undue advantage which

constitutes an offence under sub-section

(1).

Explanation 1.— The capacity in which

the person performs services for or on behalf

of the commercial organisation shall not

matter irrespective of whether such person

is employee or agent or subsidiary of such

commercial organisation.

Explanation 2.— Whether or not the

person is a person who performs services

for or on behalf of the commercial

organisation is to be determined by

reference to all the relevant circumstances

and not merely by reference to the nature

of the relationship between such person

and the commercial organisation.

Explanation 3.— If the person is an

employee of the commercial organisation,

it shall be presumed unless the contrary is

proved that such person is a person who

has performed services for or on behalf of

the commercial organisation.

(4) Notwithstanding anything

contained in the Code of Criminal

Procedure, 1973, the offence under

sections 7A, 8 and this section

shall be cognizable.

(5) The Central Government shall, in

consultation

with

the

concerned

stakeholders including departments and

with a view to preventing persons

associated with commercial organisations

from bribing any person, being a public

servant, prescribe such guidelines as may

be considered necessary which can be put

in place for compliance by such

organisations.

10. Person in charge of commercial

organisation to be guilty of offence.—

Where an offence under section 9 is

committed by a commercial organisation,

and such offence is proved in the court to

have been committed with the consent or

connivance of any director, manager,

secretary or other officer shall be of the

commercial organisation, such director,

manager, secretary or other officer shall be

guilty of the offence and shall be liable to

be proceeded against and shall be

punishable with imprisonment for a term

which shall not be less than three years but

which may extend to seven years and shall

also be liable to fine.

Explanation.— For the purposes of this

section, “director”, in relation to a firm

means a partner in the firm.”.

5. Amendment of section 11.— In section 11

of the principal Act,—

(i) in the marginal heading, for the words

“valuable thing”, the words “undue

advantage” shall be substituted;

(ii) the words “or agrees to accept” shall

be omitted;

(iii) for the words “valuable thing”, the

words “undue advantage” shall be

substituted;

(iv) for the words “official functions”, the

words “official functions or public duty”

shall be substituted.

6. Substitution of new section for section

12.— For section 12 of the principal Act, the

following section shall be substituted,

namely:—

2 of 1974.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 52

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3468

“12. Punishment for abetment of

offences.— Whoever abets any offence

punishable under this Act, whether or not

that offence is committed in consequence

of that abetment, shall be punishable with

imprisonment for a term which shall be not

less than three years, but which may extend

to seven years and shall also be liable to

fine.”.

7. Amendment of section13.— In section 13

of the principal Act, for sub-section (1), the

following shall be substituted, namely:—

“(1) A public servant is said to commit

the offence of criminal misconduct,—

(a) if he dishonestly or fraudulently

misappropriates or otherwise converts

for his own use any property entrusted

to him or any property under his control

as a public servant or allows any other

person so to do; or

(b) if he intentionally enriches himself

illicitly during the period of his office.

Explanation 1.— A person shall be

presumed to have intentionally enriched

himself illicitly if he or any person on his

behalf, is in possession of or has, at any time

during the period of his office, been in

possession of pecuniary resources or property

disproportionate to his known sources of

income which the public servant cannot

satisfactorily account for.

Explanation 2.— The expression “known

sources of income” means income received

from any lawful sources.”.

8. Substitution of new section for section

14.— For section 14 of the principal Act, the

following section shall be substituted,

namely:—

“14. Punishment for habitual offender.—

Whoever convicted of an offence under this

Act subsequently commits an offence

punishable under this Act, shall be

punishable with imprisonment for a term

which shall be not less than five years but

which may extend to ten years and shall

also be liable to fine.”.

9. Amendment of section 15.— In section 15

of the principal Act, for the words, brackets

and letters “clause (c) or clause (d)”, the word,

brackets, and letter “clause (a)” shall be

substituted.

10. Amendment of section 16.— In section

16 of the principal Act,—

(a) for the words, brackets and figures,

“sub-section (2) of section 13 or section 14”,

the words, figures and brackets “section 7

or section 8 or section 9 or section 10 or

section 11 or sub-section (2) of section 13

or section 14 or section 15” shall be

substituted;

(b) for the word, brackets and letter

“clause (e)”, the word, brackets and letter

“clause (b)” shall be substituted.

11. Amendment of section 17.— In section

17 of the principal Act, in the second proviso,

for the words, brackets, letter and figure

“clause (e) of sub-section (1)”, the words,

brackets, letter and figure “clause (b) of sub-

section (1)” shall be substituted.

12. Insertion of new section 17A.— After

section 17 of the principal Act, the following

section shall be inserted, namely:—

“17A. Enquiry or Inquiry or investigation

of offences relatable to recommendations

made or decision taken by public servant in

discharge of official functions or duties.—

(1) No police officer shall conduct any

enquiry or inquiry or investigation into any

offence alleged to have been committed by

a public servant under this Act, where the

alleged offence is relatable to any

recommendation made or decision taken by

such public servant in discharge of his

official functions or duties, without the

previous approval—

(a) in the case of a person who is or

was employed, at the time when the

offence was alleged to have been

committed, in connection with the affairs

of the Union, of that Government;

(b) in the case of a person who is or

was employed, at the time when the

offence was alleged to have been

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committed, in connection with the affairs

of a State, of that Government;

the authority competent to remove him

from his office, at the time when the

offence was alleged to have been

committed:

Provided that no such approval shall be

necessary for cases involving arrest of a person

on the spot on the charge of accepting or

attempting to accept any undue advantage for

himself or for any other person:

Provided further that the concerned

authority shall convey its decision under this

section within a period of three months, which

may, for reasons to be recorded in writing by

such authority, be extended by a further

period of one month.”.

13. Inserting of new Chapter IVA.— After

Chapter IV of the principal Act, the following

Chapter shall be inserted, namely:—

‘CHAPTER IV A

Attachment and Forfeiture of Property

18A. Provisions of Criminal Law

Amendment Ordinance, 1944 to

apply to attachment under this

Act.— (1) Save as otherwise

provided under the Prevention of

Money Laundering Act, 2002, the

provisions of the Criminal Law

Amendment Ordinance, 1944 shall,

as far as may be, apply to the

attachment, administration of

attached property and execution of

order of attachment or confiscation

of money or property procured by

means of an offence under this Act.

(2) For the purposes of this Act, the

provisions of the Criminal Law

Amendment Ordinance, 1944 shall

have

effect,

subject

the

modification that the references to

“District Judge” shall be construed

as references to “Special Judge”.’.

14. Amendment of section 19.— In section

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

(i) for the words and figures “sections 7,

10, 11, 13 and 15”, the words and figures

“sections 7, 11, 13 and 15” shall be

substituted;

(ii) in clause (a), for the words “who is

employed”, the words “who is employed,

or as the case may be, was at the time of

commission of the alleged offence

employed” shall be substituted;

(iii) in clause (b), for the words “who is

employed”, the words “who is employed,

or as the case may be, was at the time of

commission of the alleged offence

employed” shall be substituted;

(iv) after clause (c), the following shall be

inserted, namely:—

“Provided that no request can be

made, by a person other than a police

officer or an officer of an investigation

agency or other law enforcement

authority, to the appropriate Government

or competent authority, as the case may

be, for the previous sanction of such

Government or authority for taking

cognizance by the court of any of the

offences specified in this sub-section,

unless—

(i) such person has filed a complaint

in a competent court about the alleged

offences for which the public servant

is sought to be prosecuted; and

(ii) the court has not

dismissed the complaint

under section 203 of the Code

of Criminal Procedure, 1973

and directed the complainant

to obtain the sanction for

prosecution against the

public servant for further

proceeding:

Provided further that in the case of

request from the person other than a police

officer or an officer of an investigation

agency or other law enforcement authority,

the appropriate Government or competent

authority shall not accord sanction to

prosecute a public servant without

Ord. 38

of 1944.

15 of 2003.

Ord. 38 of

1944.

2 of 1974.

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providing an opportunity of being heard to

the concerned public servant:

Provided also that the appropriate

Government or any competent authority

shall, after the receipt of the proposal

requiring sanction for prosecution of a

public servant under this sub-section,

endeavour to convey the decision on such

proposal within a period of three months

from the date of its receipt:

Provided also that in case where, for the

purpose of grant of sanction for prosecution,

legal consultation is required, such period

may, for the reasons to be recorded in

writing, be extended by a further period of

one month:

Provided

also

that

the

Central

Government may, for the purpose of

sanction for prosecution of a public servant,

presecribe such guidelines as it considers

necessary.

Explanation.—For the purposes of sub-

section (1), the expression “public servant”

includes such person—

(a) who has ceased to hold the office

during which the offence is alleged to

have been committed; or

(b) who has ceased to hold the office

during which the offence is alleged to

have been committed and is holding an

office other than the office during which

the offence is alleged to have been

committed.”.

15. Substitution of new section for section

20.— For section 20 of the principal Act, the

following section shall be substituted,

namely:—

“20. Presumption where public servant

accepts any undue advantage.— Where,

in any trial of an offence punishable under

section 7 or under section 11, it is proved

that a public servant accused of an

offence has accepted or obtained or

attempted to obtain for himself, or for any

other person, any undue advantage from

any person, it shall be presumed, unless

the contrary is proved, that he accepted

or obtained or attempted to obtain that

undue advantage, as a motive or reward

under section 7 for performing or to cause

performance of a public duty improperly

or dishonestly either by himself or by

another public servant or, as the case

may be, any undue advantage without

consideration or for a consideration

which he knows to be inadequate under

section 11.”.

16. Amendment of section 23.— In section

23 of the principal Act,—

(a) in the marginal heading, for the word,

figures, brackets and letter “section 13 (1)

(c)”, the word, figures, brackets and letter

“section 13 (1) (A)” shall be substituted;

(b) for the word, brackets and letter

“clause (c)”, the word, brackets and letter

“clause (a)” shall be substituted.

17. Omission of section 24.— Section 24 of

the principal Act shall be omitted.

18. Insertion of new section 29A.— After

section 29 of the principal Act, the following

section shall be inserted, namely:—

“29A. Power to make rules.— (1) The

Central Government may, by notification in

the Official Gazette, make rules for carrying

out the provisions of this Act.

(2) In particular, and without prejudice

to the generality of the foregoing power,

such rules may provide for all or any of the

following matters, namely:—

(a) guidelines which can be put in

place by commercial organisation under

section 9;”.

(b) guidelines for sanction of

prosecution under sub-section (1) of

section 19;”.

to be, or may be, prescribed.

(3) Every rule made under this Act, shall

be laid, as soon as may be after it is made,

before each House of Parliament, while it is

in session, for a total period of thirty days

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which may be comprised in one session or

in two or more successive sessions, and if,

before the expiry of the session immediately

following the session or the successive

sessions aforesaid, both Houses agree in

making any modification in the rule, or both

Houses agree that the rule should not be

made, the rule shall thereafter have effect

only in such modified form or be of no effect,

as the case may be; so, however, that any

such modification or annulment shall be

without prejudice to the validity of anything

previously done under that rule.”.

19. Amendment of Act 15 of 2003.— In the

Prevention of Money Laundering Act, 2002,

in Part A of the Schedule, for Paragraph 8, the

following Paragraph shall be substituted,

namely:—

————

“PARAGRAPH 8

Offences Under The Prevention of Corruption

Act, 1988

(49 of 1988)

Section Description of offence.

7. Offence relating to public servant being

bribed.

7A. Taking undue advantage to influence

public servant by corrupt or illegal means

or by exercise of personal influence.

8. Offence relating to bribing a public

servant.

9. Offence relating to bribing a public

servant by a commercial organisation.

10. Person in charge of commercial

organisation to be guilty of offence.

11. Public servant obtaining undue

advantage, without consideration from person

concerned in proceeding or business

transacted by such public servant.

12. Punishment for abetment of offences.

13. Criminal misconduct by a public servant.

14. Punishment for habitual offender.”.

Notification

10/6/2018-LA-40

The Central Goods and Services Tax

(Amendment) Act, 2018 (Central Act No. 31 of

2018), which has been passed by Parliament

and assented to by the President on

29-08-2018 and published in the Gazette of

India, Extraordinary, Part II, Section 1, dated

30-08-2018, is hereby published for the general

information of the public.

Julio Barbosa Noronha, Joint Secretary (Law).

Porvorim, 29th January, 2019.

————

THE CENTRAL GOODS AND SERVICES

TAX (AMENDMENT) ACT, 2018

ACT

further to amend the Central Goods and

Services Tax Act, 2017.

Be it enacted by Parliament in the Sixty-

-ninth Year of the Republic of India as

follows:—

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

Act may be called the Central Goods and

Services Tax (Amendment) Act, 2018.

(2) Save as otherwise provided, the

provisions of this Act shall come into force on

such date as the Central Government may, by

notification in the Official Gazette, appoint:

Provided that different dates may be

appointed for different provisions of this Act

and any reference in any such provision to the

commencement of this Act shall be construed

as a reference to the coming into force of that

provision.

2. Amendment of section 2.— In

section 2 of the Central Goods and

Services Tax Act, 2017 (hereinafter

referred to as the principal Act),—

(a) in clause (4),––

(i) for the words “Central Board of

Excise and Customs”, the words “Central

12 of 2017.

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Board of Indirect Taxes and Customs”

shall be substituted;

(ii) for the words “the Appellate

Authority and the Appellate Tribunal”,

the words, brackets and figures “the

Appellate Authority, the Appellate

Tribunal and the Authority referred to in

sub-section (2) of section 171” shall be

substituted;

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

following sub-clause shall be substituted,

namely:—

“(h) activities of a race club including

by way of totalisator or a license to book

maker or activities of a licensed book

maker in such club; and”;

(d) in clause (35), for the word, brackets

and letter “clause (c)”, the word, brackets

and letter “clause (b)” shall be substituted;

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

the word and figures “article 371”, the

words, figures and letter “and article 371J”

shall be inserted;

(f) 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

insecurities;’.

3. Amendment of section 7.— In section 7

of the principal Act, with effect from the 1st

day of July, 2017,––

(a) in sub-section (1),––

(i) in clause (b), after the words “or

furtherance of business;”, the word

“and” shall be inserted and shall always

be deemed to have been inserted;

(ii) in clause (c), after the words “a

consideration”, the word “and” shall be

omitted and shall always be deemed to

have been omitted;

(iii) clause (d) shall be omitted and shall

always be deemed to have been omitted;

(b) 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.”;

brackets and figures “sub-sections (1) and

(2)”, the words, brackets, figures and letter

“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,—

(a) in sub-section (1)—

(i) for the words “in lieu of the tax

payable by him, an amount calculated at

such rate”, the words, brackets and

figures “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;

(ii) in the proviso, for the words “one

crore rupees”, the words “one crore and

fifty lakh rupees” shall be substituted;

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(iii) after the proviso, the following

proviso 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 per cent. of turnover

in a State or Union territory in the

preceding financial year or five lakh

rupees, whichever is higher.”;

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

following clause shall be substituted,

namely:—

“(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 words, brackets and figure

“sub-section (1) of” shall be omitted.

7. Amendment of section 13.— In section 13

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

words, brackets and figure “sub-section (2)

of” occurring at both the places, shall be

omitted.

8. Amendment of section 16.— In section 16

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

(a) 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.”;

(b) 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,—

(a) 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.’;

(b) 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

such motor vehicles;

(aa) vessels and aircraft except when

they are used––

(i) for making the following taxable

supplies, namely:—

(A) further supply of such vessels or

aircraft; or

(B) transportation of passengers; or

such vessels; or

(D) imparting training on flying such

aircraft;

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(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

aircraft 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—

(I) in the manufacture of such motor

vehicles, vessels or aircraft; or

(II) in the supply of general insurance

services in respect of such motor

vehicles, vessels or aircraft 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 aircraft 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 the same 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,––

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

the following proviso shall be inserted,

namely:—

“Provided further that the Government

may, at the request of a special category

State and on the recommendations of the

Council, enhance the aggregate turnover

referred to in the first proviso from ten

lakh rupees to such amount, not

exceeding twenty lakh rupees and

subject

such

conditions

and

limitations, as may be so notified.”;

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

the words “State of Jammu and Kashmir”,

the words “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,––

(a) 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

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Act, 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 same State or Union

territory.”;

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

following proviso shall be substituted,

namely:—

“Provided that a person having

multiple places of business in a State or

Union territory 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,––

(a) in the marginal heading after the word

“Cancellation”, the words “or suspension”

shall be inserted;

(b) 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.”;

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,––

(a) in sub-section (1),––

(i) for the words “Where a tax invoice

has”, the words “Where one or more tax

invoices have” shall be substituted;

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

words “one or more credit notes for

supplies made in a financial year” shall

be substituted;

(b) in sub-section (3),––

(i) for the words “Where a tax invoice

has”, the words “Where one or more tax

invoices have” shall be substituted;

(ii) 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,—

(a) in sub-section (1),—

(i) for the words “in such form and

manner as may be prescribed”, the words

“in such form, manner and within such

time as may be prescribed” shall be

substituted;

(ii) the words “on or before the

twentieth day of the month succeeding

such calendar month or part thereof”

shall be omitted;

(iii) 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 furnish

28 of 2005.

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return for every quarter or part

thereof, subject to such conditions and

safeguards as may be specified

therein.”;

(b) 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

such

conditions

and

safeguards as may be specified therein.”;

(i) 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

perscribed” shall be substituted;

(ii) in the proviso, for the words “the

end of the financial year”, the words “the

end 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) Notwith-

standing 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 per

cent. 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,—

(i) within six months of taking

registration;

(ii) 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

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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,––

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

figures “section 41”, the words, figures and

letter “section 41 or section 43A” shall be

substituted;

(b) in sub-section (5),––

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

shall be inserted, namely:––

“Provided that the input tax credit

on account of State tax shall be utilised

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;”;

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

shall be inserted, namely:––

“Provided that the input tax credit

on account of Union territory tax shall

be utilised 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 condition.— Notwith-

standing anything contained in section 49,

the input tax credit on account of central

tax, State tax or Union territory tax shall be

utilised towards payment of integrated tax,

central tax, State tax or Union territory 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 Utilisation of 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

utilisation 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,—

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

words “zero-rated supplies”, the words

“export” and “exports” shall respectively

be substituted;

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

(i) 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;

(ii) 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 words “arising from the

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said order,”, the words “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 words “arising from the

said order,” the words “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”, the words “fourteen

days” shall be substituted.

28. Amendment of section 140.— In section

140 of the principal Act, with effect from the

1st day of July, 2017,––

(a) in sub-section (1), after the letters and

word “CENVAT credit”, the words “of

eligible duties” shall be inserted and shall

always be deemed to have been inserted;

(b) in the Explanation 1—

(i) for the word, brackets and figures

“sub-sections (3), (4)”, the word, brackets

and figures “sub-sections (1), (3), (4)”

shall be substituted and shall always be

deemed to have been substituted;

(ii) clause (iv) shall be omitted and shall

always be deemed to have been omitted;

(i) for the word, brackets and figure

“sub-section (5)”, the words, brackets

and figures “sub-sections (1) and (5)”

shall be substituted and shall always be

deemed to have been substituted;

(ii) clause (iv) shall be omitted and shall

always be deemed to have been omitted;

(d) after Explanation 2 as so amended, the

following Explanation shall be inserted and

shall always be deemed to have been

inserted, namely:—

‘Explanation 3.— For removal of

doubts, it is hereby clarified that

the expression “eligible duties and

taxes” excludes any cess which

has not been specified in

Explanation 1 or Explanation 2

and any cess which is collected as

additional duty of customs under

sub-section (1) of section 3 of the

Customs Tariff Act, 1975.’.

29. 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

Commissioner for a further period not

exceeding one year and two years

respectively.”.

30. Amendment of Schedule I.— In Schedule

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

words “taxable person”, the word “person”

shall be substituted.

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

always 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 in

the non-taxable territory to another

place in the non-taxable territory

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 Explanation shall be numbered

as Explanation 1 and after Explanation 1

51 of 1975.

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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.’.

————

Notification

10/6/2018-LA-42

The Union Territory Goods and Services Tax

(Amendment) Act, 2018 (Central Act No. 33

of 2018), which has been passed by

Parliament and assented to by the President

on 29-08-2018 and published in the Gazette of

India, Extraordinary, Parrt II, Section 1, dated

30-08-2018, is hereby published for the general

information of the public.

Julio Barbosa Noronha, Joint Secretary (Law).

Porvorim, 29th January, 2019.

————

THE UNION TERRITORY GOODS AND

SERVICES TAX (AMENDMENT)

ACT, 2018

ACT

to amend the Union Territory Goods and

Services Tax Act, 2017.

Be it enacted by Parliament in the Sixty-

-ninth Year of the Republic of India as

follows:—

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

Act may be called the Union Territory Goods

and Services Tax (Amendment) Act, 2018.

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

the Central Government may, by notification

in the Official Gazette, appoint.

2. Amendment of section 7.— In

section 7 of the Union Territory

Goods and Services Tax Act, 2017

(hereinafter referred to as 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.”.

3. Amendment of section 9.— In section 9

of the principal Act, in clause (b), the following

proviso shall be inserted, namely:—

“Provided that the input tax credit on

account of Union territory tax shall be

utilised 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.”.

4. Insertion of new section 9A and 9B.—

After section 9 of the principal Act,

the following sections shall be inserted,

namely:—

“9A. Utilisation of input tax credit.—

Notwithstanding anything contained in

section 9, the input tax credit on account of

Union territory tax shall be utilised towards

payment of integrated tax or Union territory

tax, as the case may be, only after the input

tax credit available on account of integrated

tax has first been utilised towards such

payment.

9B. Order of Utilisation of input tax

credit.—

Notwithstanding

anything

contained in this Chapter and subject to the

provisions of clause (c) of section 9, the

Government may, on the recommendations

of the Council, prescribe the order and

manner of utilisation 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.”.

52 of 1962.

14 of 2017.

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28TH MARCH, 2019

3480

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