Reg. No. G-2/RNP/GOA/32/2018-2020
RNI No. GOAENG/2002/6410
Panaji, 21st October, 2019 (Asvina 29, 1941) SERIES I No. 29 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
Table
GOVERNMENT OF GOA
Department of Finance
Revenue & Control __
Notification
38/1/2017-Fin(R&C)(113)
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), the Government of Goa, on the recommenda- tions of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Goa Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entr y in column (3) of the said Table, namely:—
Sl. Quarter for which Time period for No. details in FORM furnishing details
GSTR-1 are furnished in FORM GSTR-1
(1) (2)
(3)
1. October, 2019 to 31st January, 2020
December, 2019
2. January, 2020 to 30th April, 2020
March, 2020
3. The time limit for furnishing the details or return, as the case may be, under sub- section (2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.
4. This notification shall be deemed to have come into force with effect from 09-10-2019.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary (Finance)
(R&C).
Porvorim, 21st October, 2019.
________
Notification
38/1/2017-Fin(R&C)(114)
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 29 (EXTRAORDINARY No. 2) 21ST OCTOBER, 2019 referred to as the said Act), the Government of Goa, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the class of registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules:
Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date.
This notification shall be deemed to have come into force with effect from 09-10-2019.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary (Finance)
(R&C).
Porvorim, 21st October, 2019.
________
Notification
38/1/2017-Fin(R&C)(115)
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 Ser vices Tax Rules, 2017, namely:—
1. (1) These rules may be called the Goa Goods and Services Tax (Sixth Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 09th day of October, 2019.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,—
(a) in sub-rule (3), the following
explanation shall be inserted, namely:—
"Explanation.— For the purposes of this sub-rule, the expression "shall not make any taxable supply" shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.";
(b) after sub-rule (4), the following sub-
-rule shall be inserted, namely:—
"(5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.".
3. In the said rules, in rule 36, after sub- rule (3), the following sub-rule shall be inserted, namely:—
"(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub- -section (1) of section 37, shall not exceed 20 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37.".
4. In the said rules, in rule 61,—
(a) for sub-rule (5), the following sub- rule shall be substituted, with effect from the 1st July, 2017 namely:—
"(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to such conditions as the OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 29 (EXTRAORDINARY No. 2) 21ST OCTOBER, 2019 Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common por tal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3.";
(b) sub-rule (6) shall be omitted with
effect from the 1st July, 2017.
5. In the said rules, in rule 83A, in sub- rule (6), for clause (i), the following clause shall be substituted, namely:—
"(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule.".
6. In the said rules, in rule 91,—
(a) in sub-rule (3), with effect from the 24th September, 2019, after the words "application for refund", the words "on the basis of a consolidated payment advice:" shall be inserted;
(b) after the sub-rule (3), with effect from the 24th September, 2019, the following sub-rule shall be inserted, namely:—
"(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).".
7. In the said rules, in rule 97,—
(a) after sub-rule (7), with effect from the 1st July, 2017, the following sub-rule shall be inserted, namely,—
"(7A) The Committee shall make available to the Board 50 per cent. of the amount credited to the Fund each year, for publicity or consumer awareness on Goods and Services Tax, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five crore rupees per annum.";
(b) in sub-rule (8), with effect from the 1st July, 2017, clause (e) shall be omitted.
8. In the said rules, in rule 117,—
(a) in sub-rule (1A) for the figures, letters and word "31st March, 2019", the figures, letters and word "31st December, 2019" shall be substituted.
(b) in sub-rule (4), in clause (b), in sub- -clause (iii), in the proviso for the figures, letters and word "30th April, 2019", the figures, letters and word "31st January, 2020", shall be substituted.
9. In the said rules, in rule 142,—
(a) after sub-rule (1) the following sub-
rule shall be inserted, namely:—
"(1A) The proper officer shall, before ser vice of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of section 73 or sub-section (1) of section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.";
(b) in sub-rule (2), after the words "in accordance with the provisions of the Act", the words, figures and brackets ", whether on his own ascer tainment or, as communicated by the proper officer under sub-rule (1A)," shall be inserted;
(c) after sub-rule (2) the following sub-
-rule shall be inserted, namely:—
"(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A.".
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 29 (EXTRAORDINARY No. 2) 21ST OCTOBER, 201910. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:—
"FORM GST DRC-01A
Intimation of tax ascertained as being payable under section 73(5)/74(5)
[See Rule 142 (1A)]
Part A
No.:
Date:
Case ID No.
To
GSTIN……………………
Name……………………………
Address…………………………
Sub.: Case Proceeding Reference No…… – Intimation of liability under section 73(5)/section 74(5)-reg.
Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5)/74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below:
Act Period Tax
CGST Act
SGST/UTGST Act
IGST Act
Cess
Total
The grounds and quantification are attached/given below:
You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest in full by …….. , failing which Show Cause Notice will be issued under section 73(1).
You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest and penalty under section 74(5) by …….., failing which Show Cause Notice will be issued under section 74(1).
In case you wish to file any submissions against the above ascertainment, the same may be furnished by……... in Part B of this Form.
Proper Officer
Signature........................................................
Name...............................................................
Designation...................................................
Upload
Attachment OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 29 (EXTRAORDINARY No. 2) 21ST OCTOBER, 2019 Part B
Reply to the communication for payment before issue of Show Cause Notice
[See Rule 142 (2A)]
No.:
Date:
To
Proper Officer,
Wing/Jurisdiction.
Sub.: Case Proceeding Reference No…………
Payment/Submissions in response to liability intimated under Section 73(5)/74(5) – reg. Please refer to Intimation ID…………… in respect of Case
ID………………. vide which the liability of tax payable as ascertained under section 73(5)/74(5) was intimated.
In this regard,
A. this is to inform that the said liability is discharged partially to the extent of Rs. …………… through …………..……… and the submissions regarding remaining liability are attached/given below:
OR
B. the said liability is not acceptable and the submissions in this regard are attached/given below:
Authorised Signatory
Name……………………………
GSTIN……………………………
Address…………………………
Upload
Attachment".
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary (Finance) (R&C).
Porvorim, 21st October, 2019.
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