277

Panaji, 8th June, 2020 (Jyaistha 18, 1942)

SERIES I No. 10

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)(146)

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, 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 (Fifth Amendment)

Rules, 2020.

(2) Save as otherwise provided, they shall

be deemed to have come into force with

effect from 5th May, 2020.

2. In the Goa Goods and Services Tax Rules,

2017 (hereinafter referred to as the said

rules), with effect from the 21st April, 2020,

in rule 26 in sub-rule (1), after the proviso,

following proviso shall be inserted, namely:—

“Provided further that a registered

person registered under the provisions of

the Companies Act, 2013 (18 of 2013) shall,

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

EXTRAORDINARY

during the period from the 21st day of

April, 2020 to the 30th day of June, 2020,

also be allowed to furnish the return under

section 39 in FORM GSTR-3B verified

through electronic verification code

(EVC).”.

3. In the said rules, after rule 67, with effect

from a date to be notified later, the following

rule shall be inserted, namely:—

“67A. Manner of furnishing of return by

short messaging service facility.— Notwith-

standing anything contained in this Chapter,

for a registered person who is required to

furnish a Nil return under section 39 in FORM

GSTR-3B for a tax period, any reference to

electronic furnishing shall include furnishing

of the said return through a short messaging

service using the registered mobile number

and the said return shall be verified by a

registered mobile number based One Time

Password facility.

Explanation.— For the purpose of this rule,

a Nil return shall mean a return under section

39 for a tax period that has nil or no entry in

all the Tables in FORM GSTR-3B.”.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 5th June, 2020.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 10

(EXTRAORDINARY)

8TH JUNE, 2020

278

Notification

38/1/2017-Fin(R&C)(147)

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 recommenda-

tions of the Council, hereby makes the

following amendments in the Government

Notification No. 38/1/2017-Fin(R&C)(131),

dated the 30th March, 2020, published in

the Extraordinary Official Gazette, Series I

No. 52, dated the 30th March, 2020,

namely:—

In the said notification

(i) in the first paragraph, the following

proviso shall be inserted, namely:—

“Provided that the said class of

persons shall not include those

corporate debtors who have furnished

the statements under section 37 and the

returns under section 39 of the said Act

for all the tax periods prior to the

appointment of IRP/RP.”;

(ii) for the paragraph 2, with effect

from

the

21st

March,

2020,

the

following paragraph shall be substituted,

namely:—

“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 or by 30th June, 2020,

whichever is later:.”.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 5th June, 2020.

Notification

38/1/2017-Fin(R&C)(148)

In exercise of the powers conferred by

section 168A of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017) (hereafter

in this notification referred to as the said Act),

in view of the spread of pandemic COVID-19

across many countries of the world including

India, the Government of Goa, on the

recommendations of the Council, hereby

notifies, as under,—

(i) where, any time limit for completion

or compliance of any action, by any

authority or by any person, has been

specified in, or prescribed or notified under

the said Act, which falls during the period

from the 20th day of March, 2020 to the

29th day of June, 2020, and where

completion or compliance of such action

has not been made within such time, then,

the time limit for completion or compliance

of such action, shall be extended upto the

30th day of June, 2020, including for the

purposes of—

(a) completion of any proceeding or

passing of any order or issuance of any

notice, intimation, notification, sanction

or approval or such other action, by

whatever name called, by any authority,

commission or tribunal, by whatever

name called, under the provisions of the

Acts stated above; or

(b) filing of any appeal, reply or

application or furnishing of any report,

document, return, statement or such

other record, by whatever name called,

under the provisions of the Acts stated

above;

but, such extension of time shall not be

applicable for the compliances of the

provisions of the said Act, as mentioned

below—

(a) Chapter IV;

(b) sub-section (3) of section 10,

sections 25, 27, 31, 37, 47, 50, 69, 90,

122, 129;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 10

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8TH JUNE, 2020

279

(3), (4) and (5);

(d) section 68, in so far as e-way

bill is concerned; and

(e) rules made under the provisions

specified at clause (a) to (d) above;

(ii) where an e-way bill has been

generated under rule 138 of the Goa Goods

and Services Tax Rules, 2017 and its period

of validity expires during the period

20th day of March, 2020 to 15th day of

April, 2020, the validity period of such e-

way bill shall be deemed to have been

extended till the 30th day of April, 2020.

2. This notification shall come into force

with effect from the 20th day of March, 2020.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 5th June, 2020.

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