479

Panaji, 13th July, 2020 (Asadha 22, 1942)

SERIES I No. 15

Reg. No. G-2/RNP/GOA/32/2018-2020

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

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 further 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

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13TH JULY, 2020

480

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)

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

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

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

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.

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SERIES I No. 15

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13TH JULY, 2020

481

Notification

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)

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

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

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482

(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)

Taxpayers having an aggregate

February, 2020, March,

If return in FORM GSTR-3B is

turnover of more than rupees

2020 and April, 2020

furnished on or before the 24th

5 crores in the preceding

day of June, 2020

financial year

Taxpayers having an aggregate

February, 2020

If return in FORM GSTR-3B is

turnover of up to rupees 5 crores

furnished on or before the 30th

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.”.

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(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)

March, 2020

10th day of July, 2020

April, 2020

24th day of July, 2020

May, 2020

28th day of July, 2020

June, 2020

05th day of August, 2020

January to March, 2020

17th day of July, 2020

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.

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38/1/2017-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

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:—

............

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

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485

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

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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

service

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.