Panaji, 2nd April, 2020 (Chaitra 13, 1942)

SERIES I No. 1

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)(135)

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 (Third Amendment)

Rules, 2020.

(2) Save as otherwise provided in these

rules, they shall be deemed to have come into

force with effect from the 23rd March, 2020.

2. In the Goa Goods and Services Tax Rules,

2017 (hereinafter referred to as the said rules),

in rule 8, after sub-rule (4), the following sub-

rule shall be inserted, namely:—

“(4A) The applicant shall, while

submitting an application under sub-rule

(4), with effect from 01-04-2020, undergo

authentication of Aadhaar number for grant

of registration.”.

3. In the said rules, in rule 9, in sub-rule (1),

with effect from 01-04-2020, the following sub-

rule shall be inserted, namely:—

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

EXTRAORDINARY

“Provided that where a person, other than

those notified under sub-section (6D) of

section 25, fails to undergo authentication of

Aadhaar number as specified in sub-rule (4A)

of rule 8, then the registration shall be granted

only after physical verification of the principle

place of business in the presence of the said

person, not later than sixty days from the date

of application, in the manner provided under

rule 25 and the provisions of sub-rule (5) shall

not be applicable in such cases.”.

4. In the said rules, for rule 25, the following

rule shall be substituted, namely:—

“Physical verification of business premises

in certain cases.— Where the proper officer is

satisfied that the physical verification of the

place of business of a person is required due

to failure of Aadhaar authentication before the

grant of registration, or due to any other

reason after the grant of registration, he may

get such verification of the place of business,

in the presence of the said person, done and

the verification report along with the other

documents, including photographs, shall be

uploaded in FORM GST REG-30 on the

common portal within a period of fifteen

working days following the date of such

verification.”.

5. In the said rules, in rule 43, in sub-rule

(1) with effect from the 1st April, 2020,—

(a) for clause (c), the following clause

shall be substituted, namely:—

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“c) the amount of input tax in respect

of capital goods not covered under

clauses (a) and (b), denoted as ‘A, being

the amount of tax as reflected on the

invoice, shall credit directly to the

electronic credit ledger and the validity

of the useful life of such goods shall extend

upto five years from the date of the invoice

for such goods:

Provided that where any capital goods

earlier covered under clause (a) is

subsequently covered under this clause,

input tax in respect of such capital goods

denoted as ‘A’ shall be credited to the

electronic credit ledger subject to the

condition that the ineligible credit

attributable to the period during which

such capital goods were covered by

clause (a), denoted as ‘Tie’, shall be

calculated at the rate of five percentage

points for every quarter or part thereof

and added to the output tax liability of the

tax period in which such credit is claimed:

Provided further that the amount ‘Tie’

shall be computed separately for input tax

credit of central tax, State tax, Union

territory tax and integrated tax and

declared in FORM GSTR-3B.

Explanation.— An item of capital

goods declared under clause (a) on its

receipt shall not attract the provisions of

sub-section (4) of section 18, if it is

subsequently covered under this clause.”

(b) for clause (d), the following clause shall

be substituted, namely:—

“the aggregate of the amounts of ‘A’

credited to the electronic credit ledger

under clause (c) in respect of common

capital goods whose useful life remains

during the tax period, to be denoted as ‘Tc’,

shall be the common credit in respect of

such capital goods:

Provided that where any capital goods

earlier covered under clause (b) are

subsequently covered under clause (c), the

input tax credit claimed in respect of such

capital good(s) shall be added to arrive at

the aggregate value ‘Tc’;”;

shall be inserted, namely:—

“Explanation.— For the removal of doubt, it

is clarified that useful life of any capital goods

shall be considered as five years from the date

of invoice and the said formula shall be

applicable during the useful life of the said

capital goods.”;

(d) clause (f) shall be omitted.

6. In the said rules, in rule 80, in sub-clause

(3), the following proviso shall be inserted,

namely:—

“Provided that every registered person

whose aggregate turnover during the financial

year 2018-2019 exceeds five crore rupees shall

get his accounts audited as specified under

sub-section (5) of section 35 and he shall

furnish a copy of audited annual accounts and

a reconciliation statement, duly certified, in

FORM GSTR-9C for the financial year 2018-

2019, electronically through the common

portal either directly or through a Facilitation

Centre notified by the Commissioner.”.

7. In the said rules, in rule 86, after sub-rule

(4), the following sub-rule shall be inserted,

namely:—

“(4A) Where a registered person has

claimed refund of any amount paid as tax

wrongly paid or paid in excess for which

debit has been made from the electronic

credit ledger, the said amount, if found

admissible, shall be re-credited to the

electronic credit ledger by the proper officer

by an order made in FORM GST PMT-03.”.

8. In the said rules, in rule 89, in sub-rule

(4), for clause (C), the following clause shall

be substituted, namely:—

‘(C) “Turnover of zero-rated supply of

goods” means the value of zero-rated

supply of goods made during the relevant

period without payment of tax under bond

or letter of undertaking or the value which

is 1.5 times the value of like goods

domestically supplied by the same or,

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similarly placed, supplier, as declared by

the supplier, whichever is less, other than

the turnover of supplies in respect of which

refund is claimed under sub-rules (4A) or

(4B) or both;’.

9. In the said rules, in rule 92,—

(a) after sub-rule (1), the following sub-

rule shall be inserted, namely:—

“(1A) Where, upon examination of the

application of refund of any amount paid

as tax other than the refund of tax paid

on zero-rated supplies or deemed export,

the proper officer is satisfied that a refund

under sub-section (5) of section 54 of the

Act is due and payable to the applicant,

he shall make an order in FORM RFD-06

sanctioning the amount of refund to be

paid, in cash, proportionate to the amount

debited in cash against the total amount

paid for discharging tax liability for the

relevant period, mentioning therein the

amount adjusted against any outstanding

demand under the Act or under any

existing law and the balance amount

refundable and for the remaining amount

which has been debited from the

electronic credit ledger for making

payment of such tax, the proper officer

shall issue FORM GST PMT-03 re-

-crediting the said amount as Input Tax

Credit in electronic credit ledger.”;

(b) in sub-rule (4), after the words,

brackets and figure “amount refundable

under sub-rule (1)”, the words, brackets,

figure and letter “or sub-rule (1A)”, shall be

inserted;

brackets and figure “amount refundable

under sub-rule (1)”, the words, figures and

letter “or sub-rule (1A)”, shall be inserted.

10. In the said rules, in rule 96, in sub-rule

(10), in clause (b) with effect from the 23rd

October, 2017, the following Explanation shall

be inserted, namely,—

“Explanation.— For the purpose of this sub-

-rule, the benefit of the notifications mentioned

therein shall not be considered to have been

availed only where the registered person has

paid Integrated Goods and Services Tax and

Compensation Cess on inputs and has availed

exemption of only Basic Customs Duty (BCD)

under the said notifications.”.

11. In the said rules, after rule 96A, the

following rule shall be inserted, namely:—

“96B. Recovery of refund of unutilised

input tax credit or integrated tax paid on

export of goods where export proceeds not

realised.— (1) Where any refund of

unutilised input tax credit on account of

export of goods or of integrated tax paid on

export of goods has been paid to an

applicant but the sale proceeds in respect

of such export goods have not been

realised, in full or in part, in India within

the period allowed under the Foreign

Exchange Management Act, 1999 (42 of

1999), including any extension of such

period, the person to whom the refund has

been made shall deposit the amount so

refunded, to the extent of non-realisation of

sale proceeds, along with applicable

interest within thirty days of the expiry of

the said period or, as the case may be, the

extended period, failing which the amount

refunded shall be recovered in accordance

with the provisions of section 73 or 74 of the

Act, as the case may be, as is applicable for

recovery of erroneous refund, along with

interest under section 50:

Provided that where sale proceeds, or any

part thereof, in respect of such export goods

are not realised by the applicant within the

period allowed under the Foreign Exchange

Management Act, 1999 (42 of 1999), but the

Reserve Bank of India writes off the

requirement of realisation of sale proceeds

on merits, the refund paid to the applicant

shall not be recovered.

(2) Where the sale proceeds are realised by

the applicant, in full or part, after the amount

of refund has been recovered from him under

sub-rule (1) and the applicant produces

evidence about such realisation within a

period of three months from the date of

realisation of sale proceeds, the amount so

OFFICIAL GAZETTE — GOVT. OF GOA

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recovered shall be refunded by the proper

officer, to the applicant to the extent of

realisation of sale proceeds, provided the sale

proceeds have been realised within such

extended period as permitted by the Reserve

Bank of India.”.

12. In the said rules, in rule 141, in sub-rule

(2), for the word “Commissioner”. the words

“proper officer” shall be substituted.

13. In the said rules, in FORM GST RFD-01,

after the declaration under rule 89(2)(g), the

following undertaking shall be inserted,

namely:—

UNDERTAKING

I hereby undertake to deposit to the

Government the amount of refund

sanctioned along with interest in case of

non-receipt

foreign

exchange

remittances as per the proviso to section

16 of the IGST Act, 2017 read with rule

96B of the Goa GST Rules, 2017.

Signature-

Name –

Designation / Status”.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 2nd April, 2020.

_____

Notification

38/1/2017-Fin(R&C)(136)

In exercise of the powers conferred by sub-

-section (6D) of section 25 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017),

the

Government

Goa,

the

recommendations of the Council, hereby

notifies that the provisions of sub-section (6B)

or sub-section (6C) of the said Act shall not

apply to a person who is not a citizen of India

or to a class of persons other than the following

class of persons, namely:—

(a) Individual;

(b) authorised signatory of all types;

and

(d) Karta of an Hindu undivided family.

2. This notification shall come into 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, 2nd April, 2020.

_____

Notification

38/1/2017-Fin(R&C)(137)

In exercise of the powers conferred by sub-

-section (6B) of section 25 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017),

the

Government

Goa,

the

recommendations of the Council, hereby

notifies the date of coming into force of this

notification as the date, from which an

individual shall undergo authentication, of

Aadhaar number, as specified in rule 8 of the

Goa Goods and Services Tax Rules, 2017

(hereinafter referred to as the said rules), in

order to be eligible for registration:

Provided that if Aadhaar number is not

assigned to the said individual, he shall be

offered alternate and viable means of

identification in the manner specified in rule

9 of the said rules.

2. This notification shall come into 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, 2nd April, 2020.

_____

Notification

38/1/2017-Fin(R&C)(138)

In exercise of the powers conferred by sub-

-section (6C) of section 25 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017),

the

Government

Goa,

the

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recommendations of the Council, hereby

notifies the date of coming into force of this

notification as the date, from which the–

(a) authorised signatory of all types;

(b) Managing and Authorised partners of

a partnership firm; and

shall undergo authentication of possession

of Aadhaar number, as specified in rule 8 of

the Goa Goods and Services Tax Rules, 2017

(hereinafter referred to as the said rules), in

order to be eligible for registration under GST:

Provided that if Aadhaar number is not

assigned to the said persons, they shall be

offered alternate and viable means of

identification in the manner specified in rule

9 of the said rules.

2. This notification shall come into 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, 2nd April, 2020.

_____

Notification

38/1/2017-Fin(R&C)(139)

In exercise of the powers conferred by

section 148 of the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017) (hereafter in this

notification referred to as the said Act), the

Government of Goa, on the recommendations

of the Council, hereby notifies the registered

persons having aggregate turnover of up to

1.5 crore rupees in the preceding financial

year or the current financial year, as the class

of registered persons who shall follow the

special procedure as mentioned below for

furnishing the details of outward supply of

goods or services or both.

2. The said registered persons shall furnish

the details of outward supply of goods or

services or both in FORM GSTR-1under the

Goa Goods and Services Tax Rules, 2017,

effected during the quarter as specified in

column (2) of the Table below till the time

period as specified in the corresponding entry

in column (3) of the said Table, namely:—

Sl.

Quarter for which details

Time period for

No.

in FORM GSTR-1

furnishing details

are furnished

in FORM GSTR-1

(1)

(2)

(3)

April, 2020 to June, 2020

31st July, 2020

July, 2020 to September,

31st October,

2020

3. The time limit for furnishing the details

or return, as the case may be, under sub-

-section (2) of section 38 of the said Act, for

the months of April, 2020 to September, 2020

shall be subsequently notified in the Official

Gazette.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 2nd April, 2020.