Reg. No. G-2/RNP/GOA/32/2018-20
SERIES I No. 17
Panaji, 25th July, 2019 (Sravana 3, 1941) EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(106)
In exercise of the powers conferred by section 164 of the (Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:—
1. (1) These rules may be called the Goa Goods and Services Tax (Fifth Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force with effect from the 18th day of July, 2019.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, in sub-rule (1A),—
(a) after the words "A person applying for registration to", the words "deduct or" shall be inserted;
(b) after the words "in accordance with the provisions of", the words and figures "section 51, or, as the case may be," shall be inserted.
3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st day of September, 2019, after the words "Provided also that a registered person", the words", other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens," shall be inserted.
4. In the said rules, in rule 54, after sub-rule (4), with effect from the 1st day of September, 2019, the following sub-rule shall be inserted, namely:—
"(4A) A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 17 (EXTRAORDINARY) 25TH JULY, 2019 the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46:
Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above procedure.".
5. In the said rules, after rule 83A, with effect from such date as may be notified by the Government of Goa, the following rule shall be inserted, namely:—
"83B. Surrender of enrolment of goods and services tax practitioner.—
(1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.
(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.".
6. In the said rules, in rule 138E, in the first proviso,—
(a) after the words "Provided that the Commissioner may,", the words, letters and figures "on receipt of an application from a registered person in FORM GST EWB-05," shall be inserted;
(b) after the words "reasons to be recorded in writing, by order", the words, letters and figures "in FORM GST EWB-06" shall he inserted.
7. In the said rules, after FORM GST PCT-05, with effect from such date as may he notified by the Government of Goa, the following forms shall be inserted, namely:—
"FORM GST PCT-06
[See rule 83 B]
APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER
| 1. GSTP Enrolment No. | |
| 2. Name of the GST Practitioner | |
| 3. Address | |
| 4. Date of effect of cancellation of enrolment | |
| I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted below: | |
| 1. | |
| 2. | |
| 3. | |
| DECLARATION | |
| The above declaration is true and correct to the best of my knowledge and belief. I undertake that I shall continue to be liable for my actions as GST Practitioner before such cancellation. | |
| Place: | |
| Date: Signature |
FORM GST PCT-07
[See rule 83B]
ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER
| 1. GSTP Enrolment No. | |
| 2. Name of the GST Practitioner | |
| 3. Address | |
| 4. No. and Date of application | |
| 5. Date of effect of cancellation of enrolment | |
| DECLARATION | |
| This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from ........ | |
| Place: | |
| Date: ". Signature |
8. In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:—
"Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs.)
| Sl. No. | Details of invoices/credit notes/debit notes of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient | Integrated Tax | Central Tax | State Tax/Union territory tax | Cess | ||||
| GSTIN of the supplier | No. | Date | Taxable Value | Type (Invoice/ /Credit Note/ /Debit Note) | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| ". |
9. In the said rules, in FORM GST RFD-01A, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:—
"Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs.)
| Sl. No. | Details of invoices/credit notes/debit notes of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient | Tax paid | |||||||
| GSTIN of the supplier | No. | Date | Taxable Value | Type (Invoice/ /Credit Note/ /Debit Note) | Integrated Tax | Central Tax | State Tax/Union territory tax | Cess | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| ". |
10. In the said rules, after FORM GST EWB-04, the following forms shall be inserted, namely:—
"FORM GST EWB-05
[See rule 138E]
Application for unblocking of the facility for generation of E-Way Bill
1. GSTIN
2. Legal Name
3. Trade Name
4. Address
5. Facility of furnishing of information in Part A of FORM GST EWB 01 (i.e.
facility for generation of E-Way Bill) blocked w.e.f.
6. Reasons of unblocking of facility for generation of E-Way Bill
(i)
(ii)
(iii) OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 17 (EXTRAORDINARY) 25TH JULY, 2019
7. Expected date for filing of returns for the period under default
8. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Date: Signature of Authorised Signatory
Place: Name
Designation
/Status
FORM GST EWB-06
[See rule 138 E]
Reference No.:
Date:
To
_________________________GSTIN _________________________Name _________________________Address
Order for permitting/rejecting application for unblocking of the facility for generation of E-Way Bill
Application ARN:
Date:
The facility for generation of E-Way Bill was blocked in respect of the aforementioned registered person w.e.f. _____________ in terms of rule 138E of the Goa Goods and Services Tax Rules, 2017.
I have carefully considered the facts of the case and the application/submissions made by the aforementioned registered person.
I hereby accept the application and order for unblocking of the facility for generation of E-Way Bill on the following grounds:
1.
2.
Please note that the system will block the facility for generation of E-Way Bill after_______ (date) if the registered person continues to be defaulter in terms of rule 138E of the Goa Goods and Services Tax Rules, 2017.
OR
I have carefully considered the facts of the case and the application/submissions made by the aforementioned registered person.
I hereby reject the application for unblocking the facility for generation of E-Way Bill on following grounds:
1.
2.
Signature: Name: Designation: Jurisdiction: Address: Note: Separate document may be attached for detailed order/reason(s).".
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 25th July, 2019.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 17 (EXTRAORDINARY) 25TH JULY, 2019Notification
38/1/2017-Fin(R&C)(107)
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following amendments in the Government Notification No. 38/1/2017- -Fin(R&C)(100)/2805, dated 08th May, 2019, published in the Extraordinary Official Gazette of India, Extraordinary, Series I No. 6, dated 9th May, 2019, namely:—
In the said notification, in paragraph 2, the following proviso shall be inserted, namely:—
"Provided that the due date for furnishing the statement containing the details of payment of self-assessed tax in said FORM GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof, shall be the 31st day of July, 2019.".
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 25th July, 2019.
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