1201
Panaji, 14th October, 2020 (Asvina 22, 1942)
SERIES I No. 28
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. 2
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(174)/618
In exercise of the powers conferred by sub-
-rule (4) of rule 48 of the Goa Goods and
Services Tax Rules, 2017, 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)(133), dated 30th
March, 2020, published in the Extraordinary
Official Gazette, Series I No. 52, dated 30th
March, 2020, namely:—
In the said notification, in the first
paragraph,—
(i) for the words “a financial year”, the
words and figures “any preceding financial
year from 2017-18 onwards” shall be
substituted;
(ii) after the words “goods or services
or both to a registered person”, the words
“or for exports” shall be inserted.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 14th October, 2020.
Notification
38/1/2017-Fin(R&C)(175)/619
In exercise of the powers conferred by sixth
proviso to rule 46 of the Goa Goods and
Services Tax Rules, 2017, the Government of
Goa, on the recommendations of the Council,
hereby makes the following amendments in
Government notification No. 38/1/2017-
-Fin(R&C)(134), dated 30th March, 2020,
published in the Extraordinary Official
Gazette, Series I No. 52, dated 30th March,
2020, namely:—
In the said notification,—
(i) in the first paragraph, for the words
“a financial year”, the words and figures
“any preceding financial year from
2017-18 onwards” shall be substituted;
(ii) in the second paragraph, for the
figures, letters and words “1st day of
October”, the figures, letters and words
“1st day of December” shall be substituted.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 14th October, 2020.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 28
(EXTRAORDINARY No. 2)
14TH OCTOBER, 2020
1202
Notification
38/1/2017-Fin(R&C)(176)/620
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
(Eleventh
Amendment) Rules, 2020.
(2) Save as otherwise provided in these
rules, they shall be deemed to have come
into force on 30th September, 2020.
2. In the Goa Goods and Services Tax Rules,
2017 (hereinafter referred to as the said
rules), in rule 46, after clause (q), the
following clause shall be inserted, namely:—
“(r) Quick Response code, having
embedded Invoice Reference Number (IRN)
in it, in case invoice has been issued in the
manner prescribed under sub-rule (4) of
rule 48.”.
3. In the said rules, in rule 48, in sub-rule
(4), the following proviso shall be inserted,
namely:—
“Provided that the Commissioner may,
on the recommendations of the Council, by
notification, exempt a person or a class of
registered persons from issuance of invoice
under this sub-rule for a specified period,
subject to such conditions and restrictions
as may be specified in the said
notification.”.
4. In the said rules, in rule 138A, for sub-
rule (2), the following sub-rule shall be
substituted, namely:—
“(2) In case, invoice is issued in the
manner prescribed under sub-rule (4) of
rule 48, the Quick Response (QR) code
having an embedded Invoice Reference
Number (IRN) in it, may be produced
electronically, for verification by the proper
officer in lieu of the physical copy of such
tax invoice.”.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 14th October, 2020.
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