949

Panaji, 21st October, 2019 (Asvina 29, 1941)

SERIES I No. 29

Reg. No. G-2/RNP/GOA/32/2018-2020

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

entry in column (3) of the said Table,

namely:—

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

EXTRAORDINARY

No. 2

Table

Sl.

Quarter for which

Time period for

No.

details in FORM

furnishing details

GSTR-1 are furnished

in FORM GSTR-1

(1)

(2)

(3)

October, 2019 to

31st January, 2020

December, 2019

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

950

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 Services 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

revocation

suspension

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

951

Commissioner may, by notification,

specify, be furnished in FORM GSTR-3B

electronically through the common

portal, 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

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

service 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 ascertainment or, as

communicated by the proper officer under

sub-rule (1A),” shall be inserted;

-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.”.

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21ST OCTOBER, 2019

952

10. 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.

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...................................................

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Attachment

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 29

(EXTRAORDINARY No. 2)

21ST OCTOBER, 2019

953

Part B

Reply to the communication for payment before issue of Show Cause Notice

[See Rule 142 (2A)]

No.:

Date:

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:

B. the said liability is not acceptable and the submissions in this regard are attached/given below:

Authorised Signatory

Name……………………………

GSTIN……………………………

Address…………………………

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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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