1695
Panaji, 30th March, 2020 (Chaitra 10, 1942)
SERIES I No. 52
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)(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,—
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
3
4
5
“(ia) Maintenance,
repair or overhaul
services in respect of
aircrafts,
aircraft
engines and other
aircraft 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
2.5
-
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 52
(EXTRAORDINARY)
30TH MARCH, 2020
1696
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 (hereinafter 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
1697
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, 2020
1698
Notification
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
www.goaprintingpress.gov.in
Printed and Published by the Director, Printing & Stationery,
Government Printing Press,
Mahatma Gandhi Road, Panaji-Goa 403 001.
PRICE – Rs. 4.00
PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—411/160—3/2020.
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.