Reg. No. G-2/RNP/GOA/32/2018-2020
RNI No. GOAENG/2002/6410
Panaji, 30th March, 2020 (Chaitra 10, 1942) SERIES I No. 52 PUBLISHED BY AUTHORITY
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control __
Notification
38/1/2017-Fin(R&C)(02/2020-Rate)
In exercise of the powers conferred by sub- section (1), (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5)
of section 15 and section 148 of the Goa Goods
and Services Tax Act, 2017 (Goa Act 4 of 2017),
the Government of Goa, on being satisfied that
it is necessary in the public interest so to do,
on the recommendations of the Council,
hereby makes the following further
amendments in the Government notification
No. 38/1/2017-Fin(R&C)(11/2017-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, in the Table, against
serial number 25,
(a) after item (i) and entries relating thereto,
in columns (3), (4) and (5), the following items
and entries shall be inserted, namely,—
3 4 5
2.5 - "(ia) Maintenance, repair or overhaul services in respect of aircraf ts, aircraf t engines and other aircraf t components or parts.
(b) in item (ii), in column (3), after the brackets and figures "(i)", the word, brackets, and figures "and (ia)" shall be inserted.
2. This notification shall come into force with
effect 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, 30th March, 2020.
_____
Notification
38/1/2017-Fin(R&C)(03/2020-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 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 52 (EXTRAORDINARY) 30TH MARCH, 2020 further amendments in the Government 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 30th June, 2017, namely:—
In the said notification,—
(a) in Schedule I – 2.5%, serial number 187 and the entries relating thereto shall be omitted;
(b) in Schedule II - 6%,—
(i) after serial number 75 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
"75A. 3605 00 10 All goods";
(ii) serial numbers 202 and 203 and the
entries relating thereto shall be omitted;
(c) in Schedule III - 9%,—
(i) serial number 73 and the entries
relating thereto shall be omitted;
(ii) in serial number 379, for the entry in column (3), the entry "All goods" shall be substituted;
2. This notification shall come into force on
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, 30th March, 2020.
_____
Notification
38/1/2017-Fin(R&C)(131)
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act), the Government of Goa, on the recommendations of the Council, hereby notifies those registered persons (hereinaf ter referred to as the erstwhile registered person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), undergoing the corporate insolvency resolution process and the management of whose affairs are being undertaken by interim resolution professionals (IRP) or resolution professionals (RP), as the class of persons who shall follow the following special procedure, from the date of the appointment of the IRP/ RP till the period they undergo the corporate insolvency resolution process, as mentioned below.
2. Registration.— The said class of persons shall, with effect from the date of appointment of IRP/RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration) in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP:
Provided that in cases where the IRP/RP has been appointed prior to the date of this notification, he shall take registration within thirty days from the commencement of this notification, with effect from date of his appointment as IRP/RP.
3. Return.— The said class of persons shall, after obtaining registration file the first return under section 40 of the said Act, from the date on which he becomes liable to registration till the date on which registration has been granted.
4. Input tax credit.— (1) The said class of persons shall, in his first return, be eligible to avail input tax credit on invoices covering the supplies of goods or services or both, received since his appointment as IRP/RP but bearing the GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made thereunder, except the provisions of sub-section (4) of section 16 of the said Act and sub-rule (4) of rule 36 of the Goa Goods and Service Tax Rules, 2017 (hereinafter referred to as the said rules).
(2) Registered persons who are receiving supplies from the said class of persons shall, for the period from the date of appointment of IRP/RP till the date of registration as required in this notification or thirty days from the date OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 52 (EXTRAORDINARY) 30TH MARCH, 2020 of this notification, whichever is earlier, be eligible to avail input tax credit on invoices issued using the GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made thereunder, except the provisions of sub- -rule (4) of rule 36 of the said rules.
(5) Any amount deposited in the cash ledger by the IRP/RP, in the existing registration, from the date of appointment of IRP/RP to the date of registration in terms of this notification shall be available for refund to the erstwhile registration.
Explanation.— For the purposes of this notification, the terms "corporate debtor", "corporate insolvency resolution professional", "interim resolution professional" and "resolution professional" shall have the same meaning as assigned to them in the Insolvency and Bankruptcy Code, 2016 (31 of 2016).
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 30th March, 2020.
_____
Notification
38/1/2017-Fin(R&C)(132)
In exercise of the powers conferred by section 148 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 amendment in the Government notification, No. 38/1/2017-Fin(R&C)(100)/2805, dated 08th May, 2019, published in the Extraordinary Official Gazette Series I No. 6, dated the 9th May, 2019, namely:—
In the said notification, in paragraph 2, the following proviso shall be inserted, namely:—
"Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20."
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 30th March, 2020.
_____
Notification
38/1/2017-Fin(R&C)(133)
In exercise of the powers conferred by sub- rule (4) of rule 48 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Government of Goa on the recommendations of the Council, and in supersession of the Government notification No. 38/1/2017-Fin(R&C)(121) dated 1st January, 2020, published in the Extraordinary Official Gazette No. 3, Series I No. 39, dated the 1st January, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub- -rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, 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 October, 2020.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 30th March, 2020.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 52 (EXTRAORDINARY) 30TH MARCH, 2020Notification
38/1/2017-Fin(R&C)(134)
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, and in supersession of the Government notification No. 38/1/2017-Fin(R&C)(123) dated 01st January, 2020, published in the Extraordinary Official Gazette, Series I No. 39, dated the 1st January, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic Quick Response (QR) code:
Provided that where such registered person makes a Dynamic Quick Response (QR) code 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 October, 2020.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 30th March, 2020.
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