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Panaji, 1st January 2020 (Pausa 11, 1941)
SERIES I No. 39
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 Division
__
Notification
38/1/2017-Fin(R&C)(119)
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 (Eighth Amendment)
Rules, 2019.
(2) They shall be deemed to have come
into force with effect from the 13th December,
2019.
2. In the Goa Goods and Services Tax Rules,
2017 (hereinafter referred to as the said
rules), in rule 48, after sub-rule (3), the
following sub-rules shall be inserted,
namely:—
“(4) The invoice shall be prepared by such
class of registered persons as may be notified
by the Government, on the recommendations
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
No. 3
of the Council, by including such particulars
contained in FORM GST INV-01 after
obtaining an Invoice Reference Number by
uploading information contained therein on
the Common Goods and Services Tax
Electronic Portal in such manner and subject
to such conditions and restrictions as may
be specified in the notification.
(5) Every invoice issued by a person to
whom sub-rule (4) applies in any manner
other than the manner specified in the said
sub-rule shall not be treated as an invoice.
(6) The provisions of sub-rules (1) and (2)
shall not apply to an invoice prepared in the
manner specified in sub-rule (4).”.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 1st January, 2020.
________
38/1/2017-Fin(R&C)(120)
In exercise of the powers conferred by
section 146 of the Goa Goods and Services
Tax Act, 2017 (Goa Act 4 of 2017) read with
sub-rule (4) of rule 48 of the Goa Goods and
Services
Tax
Rules,
2017,
the
Goa
Government, on the recommendations of the
Council, hereby, notifies the following as the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 39
(EXTRAORDINARY No. 3)
1ST JANUARY, 2020
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Common Goods and Services Tax Electronic
Portal for the purpose of preparation of the
invoice in terms of sub-rule (4) of rule 48 of
the aforesaid rules, namely:—
(i) www.einvoice1.gst.gov.in;
(ii) www.einvoice2.gst.gov.in;
(iii) www.einvoice3.gst.gov.in;
(iv) www.einvoice4.gst.gov.in;
(v) www.einvoice5.gst.gov.in;
(vi) www.einvoice6.gst.gov.in;
(vii) www.einvoice7.gst.gov.in;
(viii) www.einvoice8.gst.gov.in;
(ix) www.einvoice9.gst.gov.in;
(x) www.einvoice10.gst.gov.in.
Explanation.— For the purposes of this
notification, the above mentioned websites
mean the websites managed by the Goods
and Services Tax Network, a company
incorporated under the provisions of section
8 of the Companies Act, 2013 (18 of 2013).
2. This notification shall come into force
with effect from the 1st day of January, 2020.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 1st January, 2020.
________
Notification
38/1/2017-Fin(R&C)(121)
In exercise of the powers conferred by
sub-rule (4) to rule 48 of the Goa Goods and
Services Tax Rules, 2017, the Government of
Goa, on the recommendations of the Council,
hereby notifies registered person, whose
aggregate turnover in a financial year exceeds
One Hundred Crore Rupees, as a class of
registered person who shall prepare invoice
in terms of sub-rule (4) of rule 48 of the said
rules in respect of supply of goods or services
or both to a registered person.
2. This notification shall come into force
from the 1st day of April, 2020.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 1st January, 2020.
________
Notification
38/1/2017-Fin(R&C)(122)
In exercise of the powers conferred by rule
5 of the Goa Goods and Services Tax (Fourth
Amendment) Rules, 2019, made vide
notification No. 38/1/2017-Fin(R&C)(105)/
/3058, dated 3rd July, 2019, published in the
Extraordinary Official Gazette, Series I No. 13,
dated 3rd July, 2019, the Government of Goa,
on the recommendations of the Council,
hereby appoints the 1st day of April, 2020, as
the date from which the provisions of the said
rule, shall come into force.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 1st January, 2020.
________
Notification
38/1/2017-Fin(R&C)(123)
In exercise of the powers conferred by the
sixth proviso to rule 46 of the Goa Goods and
Services Tax Rules, 2017 (hereinafter referred
to as the said rules), the Government of Goa,
on the recommendations of the Council,
hereby notifies that an invoice issued by a
registered person, whose aggregate turnover
in a financial year exceeds Five Hundred
Crore rupees, to an unregistered person
(hereinafter referred to as B2C invoice), shall
have Quick Response (QR) code:
Provided that where such registered person
makes a Dynamic Quick Response (QR) code
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 39
(EXTRAORDINARY No. 3)
1ST JANUARY, 2020
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available to the recipient through a digital display, such B2C invoice issued by such registered
person containing cross-reference of the payment using a Dynamic Quick Response (QR)
code, shall be deemed to be having Quick Response (QR) code.
2. This notification shall come into force from the 1st day of April, 2020.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 1st January, 2020.
________
Notification
38/1/2017-Fin(R&C)(27/2019-Rate)
In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of
section 15 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 further
amendments in the notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) dated the 30th June,
2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th
June, 2017, namely:—
In the said notification,—
(a) in Schedule II - 6%, serial numbers 80AA and 171A and the entries relating thereto
shall be omitted;
(b) in Schedule III - 9%, after serial number 163A and entries relating thereto, the
following serial numbers and entries shall be inserted, namely:—
“163B
3923 or 6305
Woven and non-woven bags and sacks of polyethylene or
polypropylene strips or the like, whether or not laminated, of a
kind used for packing of goods;
163C
6305 32 00
Flexible intermediate bulk containers”.
2. This notification shall come into force on the 1st day of January, 2020.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 1st January, 2020.
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