OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(140)

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 (Fourth Amendment) Rules,

2020.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force

with effect from the 3rd April, 2020.

2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),

with effect from the 31st March, 2020, in sub-rule (3) of rule 3, the following proviso shall be

inserted, namely:—

“Provided that any registered person who opts to pay tax under section 10 for the financial

year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or

verified through electronic verification code, on the common portal, either directly or through

a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and

shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-

rule (4) of rule 44 upto the 31st day of July, 2020.”.

3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted,

namely:—

SERIES I No. 3

Panaji, 22nd April, 2020 (Vaisakha 2, 1942)

Reg. No. G-2/RNP/GOA/32/2018-20

Suggestions are welcome on e-mail: [email protected]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 3

(EXTRAORDINARY No. 2)

22ND APRIL, 2020

“Provided that the said condition shall apply cumulatively for the period February, March,

April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period

September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the

said months in accordance with the condition above.”.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 21st April, 2020.

______

Notification

38/1/2017-Fin(R&C)(141)

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) (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 amendment in the Government notification

No. 38/1/2017-Fin(R&C)(8) dated 30th June, 2017, published in the Extraordinary Official

Gazette No. 3, Series I No. 13 dated 30th June, 2017, namely:—

In the said notification, in the first paragraph, the following provisos shall be inserted,

namely:—

“Provided that, the rate of interest per annum shall be as specified in column (3) of the

Table given below, 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, but furnish the said

return according to the condition mentioned in the corresponding entry in column (5) of the

said Table, namely:—

Table

Sr.

No.

Class of registered persons

Rate of interest

Tax period

Condition

(1)

(2)

(3)

(4)

(5)

Taxpayers

having

aggregate turnover of more

than rupees 5 crores in the

preceding financial year

Nil for first 15 days

from the due date,

and

per

cent

thereafter

February, 2020,

March 2020,

April, 2020

If return in FORM GSTR-

3B is furnished on or

before the 24th day of

June, 2020

Taxpayers

having

aggregate turnover of more

than rupees 1.5 crores and up

to rupees five crores in the

preceding financial year

Nil

February, 2020,

March, 2020

If return in FORM GSTR-

3B is furnished on or

before the 29th day of

June, 2020

April, 2020

If return in FORM GSTR-

3B is furnished on or

before the 30th day of

June, 2020

Taxpayers

having

aggregate turnover of up to

rupees

1.5

crores

the

preceding financial year

Nil

February, 2020

If return in FORM GSTR-

3B is furnished on or

before the 30th day of

June, 2020

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 3

(EXTRAORDINARY No. 2)

22ND APRIL, 2020

(1)

(2)

(3)

(4)

(5)

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.”.

2. This notification shall be deemed to have come into force with effect from the 20^th day of

March, 2020.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 21st April, 2020.

______

Notification

38/1/2017-Fin(R&C)(142)

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 amendment in the Government notification, No. 38/1/2017-

Fin(R&C)(87), dated 31st December, 2018, published in the Extraordinary Official Gazette No. 2,

Series I No. 39, dated 31st December, 2018, namely:—

In the said notification, after the second proviso, the following proviso shall be inserted,

namely:—

“Provided also that the amount of late fee payable under section 47 shall stand waived for

the tax period as specified in column (3) of the Table given below, for the class of registered

persons mentioned in the corresponding entry in column (2) of the said Table, who fail to

furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return

according to the condition mentioned in the corresponding entry in column (4) of the said

Table, namely:—

Table

S. No.

Class of registered persons

Tax period

Condition

(1)

(2)

(3)

(4)

Taxpayers

having

aggregate

turnover of more than rupees 5 crores

in the preceding financial year

February, 2020,

March, 2020 and

April, 2020

If return in FORM GSTR-3B is

furnished on or before the 24th

day of June, 2020

Taxpayers

having

aggregate

turnover of more than rupees 1.5

crores and up to rupees five crores in

the preceding financial year

February, 2020 and

March, 2020

If return in FORM GSTR-3B is

furnished on or before the 29th

day of June, 2020

April, 2020

If return in FORM GSTR-3B is

furnished on or before the 30th

day of June, 2020

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 3

(EXTRAORDINARY No. 2)

22ND APRIL, 2020

(1)

(2)

(3)

(4)

Taxpayers

having

aggregate

turnover of up to rupees 1.5 crores in

the preceding financial year

February, 2020

If return in FORM GSTR-3B is

furnished on or before the 30th

day of June, 2020

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.”.

2. This notification shall be deemed to have come into force with effect from the 20th day of

March, 2020.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 21st April, 2020.

______

Notification

38/1/2017-Fin(R&C)(143)

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 31st January, 2018, published in the Extraordinary Official Gazette

No. 2, Series I No. 44, dated 5th February, 2018, namely:—

In the said notification, after the third proviso, the following proviso shall be inserted,

namely:—

“Provided also that the amount of late fee payable under section 47 of the said Act shall

stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter

ending 31st March, 2020, for the registered persons who fail to furnish the details of outward

supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details

in FORM GSTR-1, on or before the 30th day of June, 2020.”.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 21st April, 2020.

______

Notification

38/1/2017-Fin(R&C)(144)

In exercise of the powers conferred by section 148 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 amendments in the Government notification No. 38/1/2017-

-Fin(R&C)(100)/2805, dated the 8th May, 2019, published in the Extraordinary Official Gazette,

Series I No. 6, dated 9th May, 2019, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 3

(EXTRAORDINARY No. 2)

22ND APRIL, 2020

In the said notification,—

(i) in the second paragraph, the following proviso shall be inserted, namely:—

“Provided that the said persons shall furnish a statement, containing the details of

payment of self-assessed tax in FORM GST CMP-08 of the Goa Goods and Services Tax

Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020.”;

(ii) in the third paragraph, the following proviso shall be inserted, namely:—

“Provided that the said persons shall furnish the return in FORM GSTR-4 of the Goa

Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the

15th day of July, 2020.”.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 21st April, 2020.

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