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Panaji, 16th June, 2020 (Jyaistha 26, 1942)
SERIES I No. 11
Reg. No. G-2/RNP/GOA/32/2018-2020
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
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EXTRAORDINARY
No. 3
GOVERNMENT OF GOA
Department of Law & Judiciary
Legal Affairs Division
__
Notification
8/8/2020-LA-104
The Goa Goods and Services Tax
(Amendment) Ordinance, 2020 (Ordinance
No. 5 of 2020), which has been promulgated
by the Governor of Goa on 09-06-2020, is
hereby published for general information of
the public.
D. S. Raut Dessai, Joint Secretary (Law).
Porvorim, 16th June, 2020.
______
The Goa Goods and Services Tax
(Amendment) Ordinance, 2020
(Ordinance No. 5 of 2020)
Promulgated by the Governor of Goa in the
Seventy-first Year of the Republic of India.
An Ordinance further to amend the Goa
Goods and Services Tax Act, 2017 (Goa Act
4 of 2017).
Whereas, the Legislative Assembly of Goa
is not in session and the Governor of Goa is
satisfied that circumstances exist which render
it necessary for him to take immediate action.
Now, therefore, in exercise of the powers
conferred by clause (1) of article 213 of the
Constitution of India, the Governor of Goa is
pleased to promulgate the following
Ordinance, namely:—
1. Short title and commencement.— (1) This
Ordinance may be called the Goa Goods and
Services Tax (Amendment) Ordinance, 2020.
(2) Save as otherwise provided in this
Ordinance, the provisions of this Ordinance
shall come into force on such date as the
Government may, by notification in the Official
Gazette, appoint.
2. Amendment of section 2.— In section 2
of the Goa Goods and Services Tax Act, 2017
(Goa Act 4 of 2017) (hereinafter referred to
as the “principal Act”), in clause (114), for
sub-clauses (c) and (d), the following sub-
clauses shall be substituted, namely:—
“(c) Dadra and Nagar Haveli and Daman
and Diu;
(d) Ladakh;”.
3. Amendment of section 10.— In section
10 of the principal Act, in sub-section (2), in
clauses (b), (c) and (d), after the words “of
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goods”, the words “or services” shall be
inserted.
4. Amendment of section 16.— In section
16 of the principal Act, in sub-section (4),
the words “invoice relating to such” shall be
omitted.
5. Amendment of section 29.— In section
29 of the principal Act, in sub-section (1), for
clause (c), the following clause shall be
substituted, namely:—
“(c) the taxable person is no longer liable
to be registered under section 22 or section
24 or intends to opt out of the registration
voluntarily made under sub-section (3) of
section 25:”.
6. Amendment of section 30.— In section
30 of the principal Act, in sub-section (1), for
the proviso, the following proviso shall be
substituted, namely:—
“Provided that such period may, on
sufficient cause being shown, and for
reasons to be recorded in writing, be
extended,—
(a) by the Additional Commissioner,
for a period not exceeding thirty days;
(b) by the Commissioner, for a further
period not exceeding thirty days, beyond
the period specified in clause (a).”.
7. Amendment of section 31.— In section
31 of the principal Act, in sub-section (2), for
the proviso, the following proviso shall be
substituted, namely:—
“Provided that the Government may, on
the recommendations of the Council, by
notification,—
(a) specify the categories of services
or supplies in respect of which a tax
invoice shall be issued, within such time
and in such manner as may be
prescribed;
(b) subject to the condition mentioned
therein, specify the categories of services
in respect of which,—
(i) any other document issued in
relation to the supply shall be deemed
to be a tax invoice; or
(ii) tax invoice may not be issued.”.
8. Amendment of section 51.— In section
51 of the principal Act,—
(a) for sub-section (3), the following sub-
section shall be substituted, namely:—
“(3) A certificate of tax deduction at
source shall be issued in such form and
in such manner as may be prescribed.”;
(b) sub-section (4) shall be omitted.
9. Amendment of section 122.— In section
122 of the principal Act, after sub-section (1),
the following sub-section shall be inserted,
namely:—
“(1A) Any person who retains the
benefit of a transaction covered under
clauses (i), (ii), (vii) or clause (ix) of sub-
-section (1) and at whose instance such
transaction if conducted, shall be liable to
a penalty of an amount equivalent to the
tax evaded or input tax credit availed of or
passed on.”.
10. Amendment of section 132.— In section
132 of the principal Act, in sub-section (1),—
(i) for the words “Whoever commits any
of the following offences”, the words
“Whoever commits, or causes to commit
and retain the benefits arising out of, any
of the following offences” shall be
substituted;
(ii) for clause (c), the following clause
shall be substituted, namely:—
“(c) avails input tax credit using the
invoice or bill referred to in clause (b) or
fraudulently avails input tax credit
without any invoice or bill;”;
(iii) in clause (e), the expression “,
fraudulently avails input tax credit” shall
be omitted.
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11. Amendment of section 140.— In section
140 of the principal Act, with effect from the
1st day of July, 2017,—
(a) in sub-section (1), after the words
“existing law”, the words “within such
time and” shall be inserted and shall be
deemed to have been inserted;
(b) in sub-section (2), after the words
“appointed day”, the words “within such
time and” shall be inserted and shall be
deemed to have been inserted;
(c) in sub-section (3), for the words
“goods held in stock on the appointed day
subject to”, the expression “goods held in
stock on the appointed day, within such
time and in such manner as may be
prescribed, subject to” shall be substituted
and shall be deemed to have been
substituted;
(d) in sub-section (5), for the words
“existing law”, the expression “existing
law, within such time and in such manner
as may be prescribed” shall be substituted
and shall be deemed to have been
substituted;
(e) in sub-section (6), for the words
“goods held in stock on the appointed day
subject to”, the expression “goods held in
stock on the appointed day, within such
time and in such manner as may be
prescribed, subject to” shall be substituted
and shall be deemed to have been
substituted;
12. Amendment of section 172.— In section
172 of the principal Act, in sub-section (1), in
the proviso, for the words “three years”, the
words “five years” shall be substituted.
13. Amendment of Schedule II.— In
Schedule II to the principal Act, in paragraph
4, the words “whether or not for a
consideration,” at both the places where they
occur, shall be omitted and shall be deemed
to have been omitted with effect from the 1st
day of July, 2017.
RAJ BHAVAN
SATYA PAL MALIK
Date:- 29-06-2020
Governor of Goa.
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