457

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

457

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

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

SERIES I No. 17

Panaji, 25th July, 2019 (Sravana 3, 1941)

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 17

(EXTRAORDINARY)

25TH JULY, 2019

458

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

GSTP Enrolment No.

Name of the GST Practitioner

Address

Date of effect of cancellation of enrolment

I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted below:

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

GSTP Enrolment No.

Name of the GST Practitioner

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 17

(EXTRAORDINARY)

25TH JULY, 2019

459

Address

No. and Date of application

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)

”.

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

”.

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

GSTIN

<Auto>

Legal Name

<Auto>

Trade Name

<Auto>

Address

<Auto>

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.

<Auto>

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

460

Expected date for filing of returns for the period under default

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:

_________________________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:

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.

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:

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, 2019

461

Notification

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.

www.goaprintingpress.gov.in

Published and Printed by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

Price–Rs. 5.00

PRINTED AT GOVERNMENT PRINTING PRESS, PANAJI-GOA—152/160—7/2019.