1277
Panaji, 29th October, 2020 (Kartika 7, 1942)
SERIES I No. 31
Reg. No. G-2/RNP/GOA/32/2018-2020
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(171)
In exercise of the powers conferred by
section 168A 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)(148),
dated 5th June, 2020, published in the
Extraordinary Official Gazette, Series I No. 10
dated 8th June, 2020, namely:—
In the said notification, in the first
paragraph, in clause (i), after the first proviso
the following proviso shall be inserted,
namely:—
“Provided further that where, any time
limit for completion or compliance of any
action, by any person, has been specified
in, or prescribed or notified under sub-
section (7) of section 31 of the said Act in
respect of goods being sent or taken out of
India on approval for sale or return, which
falls during the period from the 20th day of
March, 2020 to the 30th day of October,
2020, and where completion or compliance
of such action has not been made within
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
such time, then, the time limit for
completion or compliance of such action,
shall stand extended upto the 31st day of
October, 2020.”.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 27th October, 2020.
________
Notification
38/1/2017-Fin(R&C)(172)
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)(38)/323
dated 12th January, 2018, published in the
Extraordinary Official Gazette, Series I
No. 41 dated 16th January, 2018, namely:—
In the said notification:—
After the second proviso, the following
proviso shall be inserted, namely:—
“Provided also that late fee payable
under section 47 of the said Act, shall stand
waived which is in excess of two hundred
and fifty rupees and shall stand fully waived
where the total amount of State tax payable
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 31
(EXTRAORDINARY)
29TH OCTOBER, 2020
1278
www.goaprintingpress.gov.in
Printed and Published by the Director, Printing & Stationery,
Government Printing Press,
Mahatma Gandhi Road, Panaji-Goa 403 001.
PRICE – Rs. 2.00
PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—229/160—10/2020.
in the said return is nil, for the registered
persons who failed to furnish the return in
FORM GSTR-4 for the quarters from July,
2017 to March, 2019 by the due date but
furnishes the said return between the
period from 22nd day of September, 2020
to 31st day of October, 2020.”.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 27th October, 2020.
_______
Notification
38/1/2017-Fin(R&C)(173)
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), the Government of Goa, on the
recommendations of the Council, hereby
waives the amount of late fee payable under
section 47 of the said Act which is in excess
of two hundred and fifty rupees, for the
registered persons who fail to furnish the
return in FORM GSTR-10 by the due date
but furnishes the said return between the
period from 22nd day of September, 2020 to
31st day of December, 2020.”.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 27th October, 2020.
Notification
38/1/2017-Fin(R&C)(05/2020-Rate)/686
In exercise of the powers conferred by sub-
sections (3) and (4) of section 9, sub-section
(1) of section 11, sub-section (5) of section 15
and section 148 of the Goa Goods and
Services Tax Act, 2017 (Goa Act 4 of 2017),
the Government, on being satisfied that it is
necessary in the public interest so to do, on
the recommendations of the Council, hereby
makes the following further amendments in
the Government notification No. 38/1/2017
Fin(R&C)(12/2017-Rate), dated 30th June,
2017, published in the Extraordinary Official
Gazette, Series I No. 13 dated 30th June, 2017
namely:—
In the said notification, in the Table, after
serial number 19B and the entries relating
thereto, the following shall be inserted,
namely:—
“19C 9965
Satellite launch services
Nil
Nil.”
supplied by Indian Space
Research Organisation,
Antrix Corporation
Limited or New Space
India Limited.
2. This notification shall be deemed to have
come into force with effect from the 16th day
of October, 2020.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 28th October, 2020.