1273
Panaji, 15th January, 2020 (Pausa 25, 1941)
SERIES I No. 41
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)(124)
In exercise of the powers conferred by
section 128 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 amendment in the Government
notification No. 38/1/2017-Fin(R&C)(43)/433,
dated 31st January, 2018, Official Gazette,
Series I No. 44, Extraordinary No. 2, dated
05th February, 2018, namely:–
In the said notification, after the second
proviso, the following proviso shall be
inserted, namely:—
“Provided also that the amount of late fee
payable under section 47 of the said Act shall
stand waived for the registered persons who
failed to furnish the details of outward
supplies in FORM GSTR-1 for the months/
/quarters from July, 2017 to November, 2019
by the due date but furnishes the said
details in FORM GSTR-1 between the period
from 19th December, 2019 to 10th January,
2020.”.
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
2. This notification shall be deemed to have
come into force with effect from the 19th day
of December, 2019.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 14th January, 2020.
_______
Notification
38/1/2017-Fin(R&C)(125)/72
In exercise of the powers conferred by
section 164 of the Goa Goods and Services
Tax Act, 2017 (Goa Act 4 of 2017), the Goa
Government, on the recommendations of the
Council, 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 (Ninth Amendment)
Rules, 2019.
(2) Save as otherwise provided, they shall
be deemed to have come into force with effect
from the 26th December, 2019.
2. In the Goa Goods and Services Tax Rules,
2017 (hereinafter referred to as the said
rules), with effect from the 1st January, 2020,
in rule 36, in sub-rule (4), for the figures and
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 41
(EXTRAORDINARY)
15TH JANUARY, 2020
1274
words “20 per cent.”, the figures and words
“10 per cent.” shall be substituted.
3. In the said rules, after rule 86, the
following rule shall be inserted, namely:—
“86A. Conditions of use of amount
available in electronic credit ledger.—
(1) The Commissioner or an officer
authorised by him in this behalf, not
below the rank of an Assistant
Commissioner, having reasons to believe
that credit of input tax available in the
electronic credit ledger has been
fraudulently availed or is ineligible in as
much as—
(a) the credit of input tax has been
availed on the strength of tax invoices
or debit notes or any other document
prescribed under rule 36-
i. issued by a registered person
who has been found non-existent or
not to be conducting any business
from any place for which registration
has been obtained; or
ii. without receipt of goods or
services or both; or
(b) the credit of input tax has been
availed on the strength of tax invoices
or debit notes or any other document
prescribed under rule 36 in respect of
any supply, the tax charged in respect
of which has not been paid to the
Government; or
(c) the registered person availing
the credit of input tax has been found
non-existent or not to be conducting
any business from any place for which
registration has been obtained; or
(d) the registered person availing
any credit of input tax is not in
possession of a tax invoice or debit
note
or
any
other
document
prescribed under rule 36,
may, for reasons to be recorded in
writing, not allow debit of an amount
equivalent to such credit in electronic
credit ledger for discharge of any
liability under section 49 or for claim
of any refund of any unutilised amount.
(2) The Commissioner, or the officer
authorised by him under sub-rule (1)
may, upon being satisfied that conditions
for disallowing debit of electronic credit
ledger as above, no longer exist, allow
such debit.
(3) Such restriction shall cease to have
effect after the expiry of a period of one
year from the date of imposing such
restriction.”.
4. In the said rules, with effect from the
11th January, 2020, in rule 138E, after clause
(b), the following clause shall be inserted,
namely:—
“(c) being a person other than a person
specified in clause (a), has not furnished
the statement of outward supplies for any
two months or quarters, as the case may
be.”.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 14th January, 2020.
_________
38/1/2017-Fin(R&C)
Removal of Difficulty
Order No. 10/2019-State Tax
Whereas, sub-section (1) of section 44 of
the Goa Goods and Services Tax Act, 2017
(Goa Act 4 of 2017) (hereafter in this Order
referred to as the said Act) provides that every
registered person, other than an Input Service
Distributor, a person paying tax under section
51 or section 52, a casual taxable person and
a non-resident taxable person, shall furnish
an annual return for every financial year
electronically in such form and manner as
may be prescribed on or before the thirty-
first day of December following the end of
such financial year;
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 41
(EXTRAORDINARY)
15TH JANUARY, 2020
1275
And whereas, for the purpose of furnishing
of the annual return electronically for every
financial year as referred to in sub-section
(1) of section 44 of the said Act, certain
technical problems are being faced by the
tax payers as a result whereof, the said annual
return for the period from the 1st July, 2017
to the 31st March, 2018 could not be furnished
by the registered persons, as referred to in
the said sub-section (1) and because of that,
certain difficulties have arisen in giving effect
to the provisions of the said section.
Now, therefore, in exercise of the powers
conferred by section 172 of the Goa Goods
and Services Tax Act, 2017, the Government
of Goa, on recommendations of the Council,
hereby makes the following Order, to remove
the difficulties, namely:––
1. Short title.––This Order may be called
the Goa Goods and Services Tax (Tenth
Removal of Difficulties) Order, 2019.
2. In section 44 of the Goa Goods and
Services Tax Act, 2017, in the Explanation,
for the figures, letters and word “31st
December, 2019”, the figures, letters and
word “31st January, 2020” shall be
substituted.
3. This order shall deemed to have come
into force with effect from the 26th December,
2019.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 14th January, 2020.
www.goaprintingpress.gov.in
Printed and Published by the Director, Printing & Stationery,
Government Printing Press,
Mahatma Gandhi Road, Panaji-Goa 403 001.
PRICE – Rs. 3.00
PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—334/160—01/2020.