Reg. No. G-2/RNP/GOA/32/2018-2020
RNI No. GOAENG/2002/6410
Panaji, 13th July, 2020 (Asadha 22, 1942) SERIES I No. 15 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 4
GOVERNMENT OF GOA
Department of Finance
Revenue & Control __
Notification
38/1/2017-Fin(R&C)(154)
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 (Sixth Amendment) Rules, 2020.
(2) They shall come into force on 27th day
of May, 2020.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26 in sub-rule (1), for the second proviso, following provisos shall be substituted, namely:—
"Provided fur ther that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).".
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 10th July, 2020.
_________
Notification
38/1/2017-Fin(R&C)(155)
In exercise of the powers conferred by sub-section (2) of section 1 of the Goa Goods and Services Tax (Amendment) Ordinance, 2020 (Ordinance No. 5 of 2020) (hereinafter referred to as the said Ordinance), the Government of Goa hereby appoints the 30th OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY No. 4) 13TH JULY, 2020 day of June, 2020, as the date on which the provisions of sections 2, and 12 of the said Ordinance, shall come into force.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 10th July, 2020.
_________
Notification
38/1/2017-Fin(R&C)(156)
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 (Seventh Amendment) Rules, 2020.
(2) They shall come into force with effect from the 01st day of April, 2020.
2. In the Goa Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:-
"Table
Sl. Section under which Category of registered Rate of tax No. composition levy is opted persons
(1) (1A)
(2)
(3)
1. Sub-sections (1) and (2) Manufacturers, other than half per cent. of the section 10 manufacturers of such of turnover in the State
goods as may be notified by or Union territory the Government
2. Sub-sections (1) and (2) Suppliers making supplies two and a half per cent.
of section 10 referred to in clause (b) of of the turnover in the
paragraph 6 of Schedule II State or Union territory
3. Sub-sections (1) and (2) Any other supplier eligible for half per cent. of the of section 10 composition levy under sub- turnover of taxable
sections (1) and (2) of section 10 supplies of goods and
services in the State or Union territory
4. Sub-section (2A) of Registered persons not eligible three per cent. of the section 10 under the composition levy under turnover of supplies of
sub-sections (1) and (2), but eligible goods and services in to opt to pay tax under sub-section the State or Union (2A), of section 10 territory.''.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 10th July, 2020.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY No. 4) 13TH JULY, 2020Notification
38/1/2017-Fin(R&C)(157)
In exercise of the powers conferred by sub-section (1) of section 50 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with section 148 of the said Act, the Government of Goa, on the recommendations of the Council, hereby makes the following further amendment in Government Notification No. 38/1/2017-Fin(R&C)(8), dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series 1 No. 13, dated 30th June 2017, namely:—
In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely:—
"Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:—
Table
S. No. Class of registered persons Rate of interest Tax period (1)
(2)
(3)
(4) 1. Taxpayers having an aggregate Nil for first 15 days from February, 2020, March turnover of more than rupees 5 the due date, and 9 per cent 2020, April, 2020 crores in the preceding financial thereafter till 24th day of year
June, 2020
2. Taxpayers having an aggregate Nil till the 30th day of June, February, 2020 turnover of up to rupees 5 crores 2020, and 9 per cent in the preceding financial year, thereafter till the 30th day of whose principal place of business September, 2020 is in the State of Goa.
Nil till the 3rd day of July, March, 2020 2020, and 9 per cent thereafter till the 30th day of September, 2020
Nil till the 6th day of July, April, 2020 2020, and 9 per cent thereafter till the 30th day of September, 2020
Nil till the 12th day of May, 2020 September, 2020, and 9 per cent thereafter till the 30th day of September, 2020
Nil till the 23rd day of June, 2020 September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY No. 4) 13TH JULY, 2020 (1)
(2)
(3)
(4)
Nil till the 27th day of July, 2020.". September, 2020, and 9 per cent thereafter till the 30th day of September, 2020
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 10th July, 2020.
_________
Notification
38/1/2017-Fin(R&C)(158)
In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government of Goa, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification No. 38/1/ /2017-Fin(R&C)(87), dated 31st December, 2018, published in the Official Gazette, Series I No. 39, Extraordinary No. 2, dated 31st December 2018, namely:–
In the said notification,-
(i) in the third proviso, for the Table, the following Table shall be substituted, namely:—
"Table
S. No. Class of registered persons Tax period Condition (1)
(2)
(3)
(4)
1. Taxpayers having an aggregate February, 2020, March, If return in FORM GSTR-3B is
day of June, 2020 turnover of more than rupees 2020 and April, 2020 furnished on or before the 24th 5 crores in the preceding financial year
2. Taxpayers having an aggregate February, 2020 If return in FORM GSTR-3B is
furnished on or before the 30th turnover of up to rupees 5 crores in the preceding financial year, day of June, 2020 whose principal place of business is in the State of Goa.
March, 2020 If return in FORM GSTR-3B is
furnished on or before the 3rd day of July, 2020
April, 2020 If return in FORM GSTR-3B is
furnished on or before the 6th day of July, 2020
May, 2020 If return in FORM GSTR-3B is
furnished on or before the 12th day of September, 2020
June, 2020 If return in FORM GSTR-3B is
furnished on or before the 23rd day of September, 2020
July, 2020 If return in FORM GSTR-3B is
furnished on or before the 27th day of September, 2020.".
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY No. 4) 13TH JULY, 2020(ii) after the third proviso, the following provisos shall be inserted, namely:—
"Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:
Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR- 3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.".
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 10th July, 2020.
_________
Notification
38/1/2017-Fin(R&C)(159)
In exercise of the powers conferred by section 128 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 further amendment in the Government notification No. 38/1/ 2017-Fin(R&C)(43)/433, dated the 31st January, 2018, published in the Extraordinary Official Gazette No. 2, Series I No. 44, dated 5th February, 2018, namely:—
In the said notification, for the fourth proviso, the following proviso shall be substituted, namely:—
"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:—
Table
Sl. No. Month/Quarter Dates
(1)
(2)
(3)
1. March, 2020
10th day of July, 2020
2. April, 2020
24th day of July, 2020
3. May, 2020
28th day of July, 2020
4. June, 2020
05th day of August, 2020 5. January to March, 2020
17th day of July, 2020
6. April to June, 2020
03rd day of August, 2020.".
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 10th July, 2020.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY No. 4) 13TH JULY, 202038/1/2017-Fin(R&C)/466
Removal of Difficulty Order No. 01/2020-State Tax
Whereas, sub-section (2) of section 29 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under:—
(a) a registered person has contravened such provisions of the Act or the rules made there under as may be prescribed; or
(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, willful misstatement or suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
And whereas, sub-section (1) of section 169 of the said Act provides for service of notice (opportunity of being heard); clauses (c) and (d) of said sub-section are as under:—
............
(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
(d) by making it available on the common
portal; or
………;
And whereas, sub-section (1) of section 30 of the said Act provides for application for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order;
And whereas, sub-section (1) of section 107 of the said Act provides for filing appeal by any person aggrieved by any decision or order passed by an adjudicating authority within three months from the date on which the said decision or order is communicated to such person and sub-section (4) of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month;
And whereas, a large number of registrations have been cancelled under sub- section (2) of section 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and the period of thirty days provided for application for revocation of cancellation order in sub-section (1) of section 30 of the said Act, the period for filing appeal under section (1) of section 107 of the said Act and also the period of condoning the delay provided in sub-section (4) of section 107 of the said Act has elapsed; the registered persons whose registration have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration; the said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specified time period of thirty days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section (1) of section 30 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the Goa Goods and Services Tax Act, 2017, the Government OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY No. 4) 13TH JULY, 2020 of Goa, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:––
1. Short title.— This Order may be called the Goa Goods and Services Tax (Removal of Difficulties) Order, 2020.
2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub- -section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub- -section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:-
(a) Date of service of the said
cancellation order; or
(b) 31st day of August, 2020.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 10th July, 2020.
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