1079
Panaji, 18th September, 2020 (Bhadra 27, 1942)
SERIES I No. 25
Reg. No. G-2/RNP/GOA/32/2018-2020
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
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EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
2/10/2012-Fin(R&C)/Part-II/518
In exercise of the powers conferred by
section 22 of the Goa Excise Duty Act, 1964
(Act 5 of 1964), the Government of Goa hereby
makes the following rules so as to further
amend the Goa, Daman and Diu Excise Duty
Rules, 1964, namely:—
1. Short title and commencement.— (1)
These rules may be called the Goa Excise
Duty (Amendment) Rules, 2020.
(2) They shall come into force on the date
of their publication in the Official Gazette.
2. Amendment of rule 90.— In rule 90 of
the Goa, Daman and Diu Excise Duty Rules,
1964, in sub-rule (4),—
(i) for clause (a), the following clause
shall be substituted, namely:—
“(a) No licence shall be granted to an
applicant if the premises in which he
proposes to open a liquor shop is situated
within shortest accessible distance of
one
hundreds
meters
from
an
educational institution or a place of
worship.”;
(ii) clause (c) shall be omitted;
(iii) for clause (h), the following clause
shall be substituted, namely:—
“(h) No licence shall be granted to the
applicant who is having any criminal
record or criminal case registered
against him under any law for the time
being in force. In case any licensee is
convicted for any criminal case against
him under any law for the time being in
force after grant of licence, then such
licensee shall forthwith intimate the
Commissioner about such conviction and
get the licence transferred in the name
of some other person within a period of
three months from the date of his
conviction, failing which, his licence
shall be cancelled.”;
(iv) in the third proviso, the expression
“irrespective of place where it is situated,”
shall be omitted;
(v) after clause (h), the following clause
shall be inserted, namely:—
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 25
(EXTRAORDINARY No. 2)
18TH SEPTEMBER, 2020
1080
“(i) No licence for wholesale and
retail sale shall be granted in the same
premises.”.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 17th September, 2020.
________
Notification
38/1/2017-Fin(R&C)(167)/519
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. Short title and commencement.— (1)
These rules may be called the Goa Goods and
Services Tax (Tenth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall
be deemed to have come into force from 20th
day of August, 2020.
2. In the Goa Goods and Services Tax Rules,
2017 (hereinafter referred to as the said rules),
in rule 8, for sub-rule (4A), the following sub-
rule shall be substituted with effect from 1st
April, 2020, namely:—
“(4A) Where an applicant, other than a
person notified under sub-section (6D) of
section 25, opts for authentication of
Aadhaar number, he shall, while submitting
the application under sub-rule (4), with
effect from 21st August, 2020, undergo
authentication of Aadhaar number and the
date of submission of the application in such
cases shall be the date of authentication of
the Aadhaar number, or fifteen days from
the submission of the application in Part B
of FORM GST REG-01 under sub-rule (4),
whichever is earlier.”.
3. In the said rules, in rule 9, with effect from
21st August, 2020,—
(i) in sub-rule (1), for the proviso, the
following provisos shall be substituted,
namely:—
“Provided that where a person, other
than a person notified under sub-section
(6D) of section 25, fails to undergo
authentication of Aadhaar number as
specified in sub-rule (4A) of rule 8 or does
not opt for authentication of Aadhaar
number, the registration shall be granted
only after physical verification of the place
of business in the presence of the said
person, in the manner provided under
rule 25:
Provided further that the proper officer
may, for reasons to be recorded in writing
and with the approval of an officer not
below the rank of Joint Commissioner, in
lieu of the physical verification of the place
of business, carry out the verification of
such documents as he may deem fit.”;
(ii) in sub-rule (2), before the Explanation,
the following proviso shall be inserted,
namely:—
“Provided that where a person, other
than a person notified under sub-section
(6D) of section 25, fails to undergo
authentication of Aadhaar number as
specified in sub-rule (4A) of rule 8 or does
not opt for authentication of Aadhaar
number, the notice in FORM GST
REG-03 may be issued not later than
twenty one days from the date of
submission of the application.”;
(iii) in sub-rule (4), for the word, “shall”,
the word “may” shall be substituted;
(iv) for sub-rule (5), the following sub-rule
shall be substituted, namely:—
“(5) If the proper officer fails to take any
action,—
(a) within a period of three working
days from the date of submission of the
application in cases where a person
successfully undergoes authentication
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 25
(EXTRAORDINARY No. 2)
18TH SEPTEMBER, 2020
1081
of Aadhaar number or is notified under
sub-section (6D) of section 25; or
(b) within the time period prescribed
under the proviso to sub-rule (2), in cases
where a person, other than a person
notified under sub-section (6D) of section
25, fails to undergo authentication of
Aadhaar number as specified in sub-rule
(4A) of rule 8; or
(c) within a period of twenty one days
from the date of submission of the
application in cases where a person does
not opt for authentication of Aadhaar
number; or
(d) within a period of seven working
days from the date of the receipt of the
clarification, information or documents
furnished by the applicant under
sub-rule (2),
the application for grant of registration shall
be deemed to have been approved.”.
4. In the said rules, in rule 25, with effect
from 21st August, 2020, after the words “failure
of Aadhaar authentication”, the words “or due
to not opting for Aadhaar authentication” shall
be inserted.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 16th September, 2020.
________
Notification
38/1/2017-Fin (R&C)(168)/520
In exercise of the powers conferred by sub-
section (2) of section 1 of the Goa Goods and
Services Tax (Amendment) Act, 2020 (Goa Act
1 of 2020), the Government of Goa hereby
appoints the 1st day of September, 2020, as the
date on which the provisions of section 10 of
the Goa Goods and Services Tax (Amendment)
Act, 2020 (1 of 2020), shall be deemed to have
come into force.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 16th September, 2020.
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