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Panaji, 10th February, 2020 (Magha 21, 1941)

SERIES I No. 45

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Law & Judiciary

Legal Affairs Division

Notification

7/1/2020-LA

The Goa Goods and Service Tax

(Amendment) Act, 2020 (Goa Act 1 of 2020),

which has been passed by the Legislative

Assembly of Goa on 07-01-2020 and assented

to by the Governor of Goa on 05-02-2020, is

hereby published for the general information

of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law).

Porvorim, 10th February, 2020.

________

The Goa Goods and Services Tax

(Amendment) Act, 2020

(Goa Act 1 of 2020) [05-02-2020]

ACT

to amend the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017).

Be it enacted by the Legislative Assembly

of Goa in the seventy-first Year of the Republic

of India as follows:—

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

EXTRAORDINARY

No. 2

1. Short title and commencement.— (1) This

Act may be called the Goa Goods and

Services Tax (Amendment) Act, 2020.

(2) Save as otherwise provided in this Act,

the provisions of sections 2 to 21 of this Act,

except section 7, section 10 and sections 13

to 20 shall be deemed to come into force from

01-01-2020 and different dates may be

appointed for different provisions of this Act

and any reference in any such provision to

the commencement of this Act shall be

construed as a reference to the coming into

force of that provision.

2. Amendment of section 2.— In section 2

of the Goa Goods and Services Tax Act, 2017

(hereinafter referred as the “principal Act”)

in clause (4), after the words “the Appellate

Authority for Advance Ruling,”, the words

“the National Appellate Authority for Advance

Ruling,” shall be inserted.

3. Amendment of section 10.— In section

10 of the principal Act,––

(a) in sub-section (1), after the second

proviso, the following Explanation shall be

inserted, namely:—

“Explanation.— For the purposes of

second proviso, the value of exempt

supply of services provided by way of

extending deposits, loans or advances

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in so far as the consideration is

represented by way of interest or

discount shall not be taken into account

for determining the value of turnover in

a State.”;

(b) in sub-section (2),—

(i) in clause (d), the word “and”

occurring at the end shall be omitted;

(ii) in clause (e), for the word

“Council”, the words “Council; and”

shall be substituted;

(iii) after clause (e), the following

clause shall be inserted, namely:––

“(f) he is neither a casual taxable

person nor a non-resident taxable

person:”;

sub-section shall be inserted, namely:––

“(2A) Notwithstanding anything to the

contrary contained in this Act, but

subject to the provisions of sub-sections

(3) and (4) of section 9, a registered

person, not eligible to opt to pay tax

under sub-section (1) and sub-section

(2), whose aggregate turnover in the

preceding financial year did not exceed

fifty lakh rupees, may opt to pay, in

lieu of the tax payable by him under

sub-section (1) of section 9, an amount

of tax calculated at such rate as may be

prescribed, but not exceeding three per

cent. of the turnover in State, if he is

not—

(a) engaged in making any supply

of goods or services which are not

leviable to tax under this Act;

(b) engaged in making any inter-

-State outward supplies of goods or

services;

of goods or services through an

electronic commerce operator who is

required to collect tax at source under

section 52;

(d) a manufacturer of such goods or

supplier of such services as may be

notified by the Government on the

recommendations of the Council; and

(e) a casual taxable person or a non-

-resident taxable person:

Provided that where more than one

registered persons are having the

same Permanent Account Number

issued under the Income-tax Act,

1961, the registered person shall not

be eligible to opt for the scheme under

this sub-section unless all such

registered persons opt to pay tax

under this sub-section.”;

(d) in sub-section (3), after the words,

brackets and figure “under sub-section (1)”

at both the places where they occur,

the words, brackets, figure and letter “or

sub-section (2A), as the case may be,” shall

be inserted.

(e) in sub-section (4), after the words,

brackets and figure “of sub-section (1)”,

the words, brackets, figure and letter “or,

as the case may be, sub-section (2A)” shall

be inserted.

(f) in sub-section (5), after the words,

brackets and figure “under sub-section

(1)”, the words, brackets, figure and letter

“or sub-section (2A), as the case may be,”

shall be inserted.

(g) after sub-section (5), the following

Explanations shall be inserted, namely:––

‘Explanation 1.— For the purposes of

computing aggregate turnover of a person

for determining his eligibility to pay tax

under this section, the expression

“aggregate turnover” shall include the

value of supplies made by such person

from the 1st day of April of a financial year

upto the date when he becomes liable for

registration under this Act, but shall not

include the value of exempt supply of

services provided by way of extending

deposits, loans or advances in so far as the

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consideration is represented by way of

interest or discount.

Explanation 2.— For the purposes of

determining the tax payable by a person

under this section, the expression “turnover

in State” shall not include the value of

following supplies, namely:—

(i) supplies from the first day of April

of a financial year upto the date when

such person becomes liable for

registration under this Act; and

(ii) exempt supply of services provided

by way of extending deposits, loans or

advances in so far as the consideration

is represented by way of interest or

discount.’.

4. Amendment of section 22.— In section

22 of the principal Act, in sub-section (1),

after the second proviso, the following shall

be inserted, namely:—

“Provided also that the Government may,

on the recommendations of the Council,

by notification, enhance the aggregate

turnover from twenty lakh rupees to such

amount not exceeding forty lakh rupees in

case of supplier who is engaged exclusively

in the supply of goods, subject to such

conditions and limitations, as may be

notified.

Explanation.— For the purposes of this

sub-section, a person shall be considered

to be engaged exclusively in the supply of

goods even if he is engaged in exempt

supply of services provided by way of

extending deposits, loans or advances in

so far as the consideration is represented

by way of interest or discount.”.

5. Amendment of section 25.— In section

25 of the principal Act, after sub-section (6),

the following sub-sections shall be inserted,

namely:—

“(6A) Every registered person shall

undergo authentication, or furnish proof of

possession of Aadhaar number, in such

form and manner and within such time as

may be prescribed:

Provided that if an Aadhaar number is

not assigned to the registered person, such

person shall be offered alternate and viable

means of identification in such manner as

Government may, on the recommendations

of the Council, prescribe:

Provided further that in case of failure to

undergo authentication or furnish proof of

possession of Aadhaar number or furnish

alternate and viable means of identification,

registration allotted to such person shall

be deemed to be invalid and the other

provisions of this Act shall apply as if such

person does not have a registration.

(6B) On and from the date of notification,

every individual shall, in order to be eligible

for grant of registration, undergo

authentication, or furnish proof of

possession of Aadhaar number, in such

manner as the Government may, on the

recommendations of the Council, specify

in the said notification:

Provided that if an Aadhaar number is

not assigned to an individual, such

individual shall be offered alternate and

viable means of identification in such

manner as the Government may, on the

recommendations of the Council, specify

in the said notification.

(6C) On and from the date of notification,

every person, other than an individual,

shall, in order to be eligible for grant of

registration, undergo authentication, or

furnish proof of possession of Aadhaar

number of the Karta, Managing Director,

whole time Director, such number of

partners,

Members

Managing

Committee of Association, Board of

Trustees, authorised representative,

authorized signatory and such other class

of persons, in such manner, as the

Government may, on the recommendation

of the Council, specify in the said

notification:

Provided that where such person or class

of persons have not been assigned the

Aadhaar Number, such person or class of

persons shall be offered alternate and

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viable means of identification in such

manner as the Government may, on the

recommendations of the Council, specify

in the said notification.

(6D) The provisions of sub-section (6A)

or sub-section (6B) or sub-section (6C) shall

not apply to such person or class of persons

or part of the State, as the Government

may, on the recommendations of the

Council, specify by notification.

Explanation.— For the purposes of this

section, the expression “Aadhaar number”

shall have the same meaning as assigned

to it in clause (a) of section 2 of the Aadhaar

(Targeted Delivery of Financial and Other

Subsidies, Benefits and Services) Act,

2016.”.

6. Insertion of new section 31A.— After

section 31 of the principal Act, the following

section shall be inserted, namely:––

“31A. Facility of digital payment to

recipient.— The Government may, on the

recommendations of the Council, prescribe

a class of registered persons who shall

provide prescribed modes of electronic

payment to the recipient of supply of goods

or services or both made by him and give

option to such recipient to make payment

accordingly, in such manner and subject

to such conditions and restrictions, as may

be prescribed.”.

7. Amendment of section 39.— In section

39 of the principal Act,––

(a) for sub-sections (1) and (2), the

following sub-sections shall be substituted,

namely:––

“(1) Every registered person, other

than an Input Service Distributor or a

non-resident taxable person or a person

paying tax under the provisions of

section 10 or section 51 or section 52

shall, for every calendar month or part

thereof, furnish, a return, electronically,

of inward and outward supplies of goods

or services or both, input tax credit

availed, tax payable, tax paid and such

other particulars, in such form and

manner, and within such time, as may

be prescribed:

Provided that the Government may, on

the recommendations of the Council,

notify certain class of registered persons

who shall furnish a return for every

quarter or part thereof, subject to such

conditions and restrictions as may be

specified therein.

(2) A registered person paying tax

under the provisions of section 10, shall,

for each financial year or part thereof,

furnish a return, electronically, of

turnover in the State, inward supplies of

goods or services or both, tax payable,

tax paid and such other particulars in

such form and manner, and within such

time, as may be prescribed.”;

(b) for sub-section (7), the following sub-

-section shall be substituted, namely:––

“(7) Every registered person who is

required to furnish a return under

sub-section (1), other than the person

referred to in the proviso thereto, or

sub-section (3) or sub-section (5), shall

pay to the Government the tax due as

per such return not later than the last

date on which he is required to furnish

such return:

Provided that every registered person

furnishing return under the proviso to

sub-section (1) shall pay to the

Government, the tax due taking into

account inward and outward supplies

of goods or services or both, input tax

credit availed, tax payable and such

other particulars during a month, in such

form and manner, and within such time,

as may be prescribed:

Provided further that every registered

person furnishing return under sub-

-section (2) shall pay to the Government

the tax due taking into account turnover

in the State, inward supplies of goods or

services or both, tax payable, and such

other particulars during a quarter, in

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such form and manner, and within such

time, as may be prescribed.”.

8. Amendment of section 44.— In section

44 of the principal Act, in sub-section (1), the

following provisos shall be inserted,

namely:—

“Provided that the commissioner may,

on the recommendations of the Council

and for reasons to be recorded in writing,

by notification, extend the time limit for

furnishing the annual return for such class

of registered persons as may be specified

therein:

Provided further that any extension of

time limit notified by the Commissioner of

Central tax shall be deemed to be notified

by the Commissioner.”.

9. Amendment of section 49.— In section

49 of the principal Act, after sub-section (9),

the following sub-sections shall be inserted,

namely:—

“(10) A registered person may, on the

common portal, transfer any amount of tax,

interest, penalty, fee or any other amount

available in the electronic cash ledger

under this Act, to the electronic cash ledger

for integrated tax, central tax, State tax, or

cess, in such form and manner and subject

to such conditions and restrictions as may

be prescribed and such transfer shall be

deemed to be a refund from the electronic

cash ledger under this Act.

(11) Where any amount has been

transferred to the electronic cash ledger

under this Act, the same shall be deemed

to be deposited in the said ledger as

provided in sub-section (1).”.

10. Amendment of section 50.—In section

50 of the principal Act, in sub-section (1), the

following proviso shall be inserted, namely:—

“Provided that the interest on tax

payable in respect of supplies made during

a tax period and declared in the return for

the said period furnished after the due date

in accordance with the provisions of section

39, except where such return is furnished

after commencement of any proceedings

under section 73 or section 74 in respect

of the said period, shall be levied on that

portion of the tax that is paid by debiting

the electronic cash ledger.”.

11. Amendment of section 52.— In section

52 of the Principal Act,—

(i) In sub-section (4), the following

provisos shall be inserted, namely:—

“Provided that the Commissioner may,

for the reasons to be recorded in writing,

by notification, extend the time limit for

furnishing the statement for such class

of registered persons as may be specified

therein:

Provided further that any extension of

time limit notified by the Commissioner

of Central tax shall be deemed to be

notified by the Commissioner.”;

(ii) In sub-section (5), the following

provisos shall be inserted, namely:—

“Provided that the Commissioner may,

on the recommendation of the Council

and for the reasons to be recorded in

writing, by notification, extend the time

limit for furnishing the annual statement

for such class of registered persons as

may be specified therein:

Provided further that any extension of

time limit notified by the Commissioner

of Central tax shall be deemed to be

notified by the Commissioner.”.

12. Insertion of new section 53A.— After

section 53 of the principal Act, the following

section shall be inserted, namely:—

“53A. Transfer of certain amounts.—

Where any amount has been transferred

from the electronic cash ledger under this

Act to the electronic cash ledger under the

Central Goods and Services Tax Act or

under the Integrated Goods and Services

Tax Act or under the Goods and Services

Tax (Compensation to States) Act, the

Government shall, transfer to the central

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tax account or integrated tax account or

cess account, an amount equal to the

amount transferred from the electronic cash

ledger, in such manner and within such

time as may be prescribed.”.

13. Amendment of section 54.— In section

54 of the principal Act, after sub-section (8),

the following sub-section shall be inserted,

namely:—

“(8A) Where the Central Government

has disbursed the refund of State tax, the

Government shall transfer an amount equal

to the amount so refunded, to the Central

Government.”.

14. Amendment of section 95.— In section

95 of the principal Act,––

(i) in clause (a),—

(a) after the words “Appellate

Authority”, the words “or the National

Appellate Authority” shall be inserted;

(b) after the words and figures “of

section 100”, the words, figures and

letter “or of section 101C of the Central

Goods and Services Tax Act” shall be

inserted;

(ii) after clause (e), the following clause

shall be inserted, namely:—

“(f) “National Appellate Authority”

means the National Appellate Authority

for Advance Ruling referred to in section

101A.”.

15. Insertion of new sections 101A.— After

section 101 of the principal Act, the following

section shall be inserted, namely:—

“101A. National Appellate Authority for

Advance Ruling under Central Goods and

Services Tax Act, shall be Appellate

Authority under this Act.— Subject to the

provisions of this chapter, for the purposes

of this Act, the National Appellate

Authority for Advance Ruling constituted

under section 101A of the Central Goods

and Services Tax Act shall be deemed to

be the National Appellate Authority for

Advance Ruling under this Act.”.

16. Amendment of section 102.— In section

102 of the principal Act, in the opening

portion,––

(a)

after

the

words

“Appellate

Authority”, at both the places where they

occur, the words “or the National Appellate

Authority” shall be inserted;

(b) after the words and figures “or

section 101”, the words, figures and letter

“or section 101C of the Central Goods and

Services Tax Act, respectively,” shall be

inserted;

words, “appellant, the Authority or the

Appellate Authority” shall be substituted.

17. Amendment of section 103.— In section

103 of the principal Act with effect from 1st

day of September 2019,––

(i) after sub-section (1), the following

sub-section shall be inserted, namely:—

“(1A)

The

Advance

Ruling

pronounced by the National Appellate

Authority under this Chapter shall be

binding on—

(a) the applicants, being distinct

persons, who had sought the ruling

under sub-section (1) of section 101B

of Central Goods and Services Tax Act

and all registered persons having the

same Permanent Account Number

issued under the Income-tax Act,

1961;

(b) the concerned officers and the

jurisdictional officers in respect of the

applicants referred to in clause (a) and

the registered persons having the

same Permanent Account Number

issued under the Income-tax Act,

1961.”;

(ii) in sub-section (2), after the words,

brackets and figure “in sub-section (1)”,

the words, brackets, figure and letter “and

sub-section (1A)” shall be inserted.

18. Amendment of section 104.— In section

104 of the principal Act, in sub-section (1),

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(a) after the words “Authority or the

Appellate Authority”, the words “or the

National Appellate Authority” shall be

inserted;

(b) after the words and figures “of

section 101”, the words, figures and letter

“or under section 101C of the Central

Goods and Services Tax Act” shall be

inserted.

19. Amendment of section 105.— In section

105 of the principal Act,––

(a) for the marginal heading, the

following marginal heading shall be

substituted, namely:–

“Powers of Authority, Appellate

Authority and National Appellate

Authority”;

(b) in sub-section (1), after the words

“Appellate Authority”, the words “or the

National Appellate Authority” shall be

inserted;

“Appellate Authority at both the places

where they occur”, the words “or the

National Appellate Authority” shall be

inserted.

20. Amendment of section 106.— In section

106 of the principal Act,––

(a) for the marginal heading, the

following marginal heading shall be

substituted, namely:—

“Procedure of Authority, Appellate

Authority and National Appellate

Authority”;

(b)

after

the

words

“Appellate

Authority”, the words “or the National

Appellate Authority” shall be inserted.

21. Amendment of section 171.— In section

171 of the principal Act, after sub-section (3),

the following Amendment shall be inserted,

namely:—

“(3A) Where the Authority referred to in

sub-section (2) after holding examination

as required under the said sub-section

comes to the conclusion that any registered

person has profiteered under sub-section

(1), such person shall be liable to pay

penalty equivalent to ten per cent. of the

amount so profiteered:

Provided that no penalty shall be leviable

if the profiteered amount is deposited within

thirty days of the date of passing of the

order by the Authority.

Explanation.— For the purposes of this

section, the expression “profiteered” shall

mean the amount determined on account

of not passing the benefit of reduction in

rate of tax on supply of goods or services

or both or the benefit of input tax credit to

the recipient by way of commensurate

reduction in the price of the goods or

services or both.”.

Secretariat,

CHOKA RAM GARG

Porvorim-Goa

Secretary to the

Dated: 10-02-2020.

Governor of Goa,

Law Department

(Legal Affairs).

———ttt———

Department of Power

Office of the Chief Electrical Engineer

Notification

120/03/JERC-FPPCA/CEE/Tech

The Joint Electricity Regulatory Commission (JERC) for the State of Goa and Union Territories

vide Order dated 20-05-2019 has reviewed the existing Fuel and Power Purchase Cost

Adjustment Formula (FPPCA) for State of Goa and UTs. In the same Tariff Order, Commission

has approved unit cost of power purchase and approved ‘K’ factor applicable for FY 2019-20

for different consumer categories for use in the FPPCA formula.

OFFICIAL GAZETTE — GOVT. OF GOA

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The computations of FPPCA for 3rd Quarter of FY 2019-20 (October 2019 to December

2019) to be levied for the consumption of January 2020 to March 2020 as tabulated below is

hereby brought to the notice of the general public.

By order and in the name of the Governor of Goa.

Raghuvir Keni, Chief Electrical Engineer & ex officio Additional Secretary.

Panaji, 7th February, 2020.

Computations of FPPCA of 3rd Quarter of FY 2019-20 i.e. October 2019 to December 2019 for levy

of energy consumption of January 2020 to March 2020.