1279
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 28
( EXTRAORDINARY )
13TH OCTOBER, 2006
1279
Suggestions are welcomed on e-mail: [email protected]
EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(178)
In exercise of the powers conferred by section 148 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 notifies the registered
persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or
the current financial year, as the class of registered persons who shall follow the special
procedure as mentioned below for furnishing the details of outward supply of goods or services
or both.
2. The said registered persons shall furnish the details of outward supply of goods or services
or both in FORM GSTR-1 under the Goa Goods and Services Tax Rules, 2017, effected during
the quarter as specified in column (2) of the Table below till the time period as specified in the
corresponding entry in column (3) of the said Table, namely:—
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM
GSTR-1
(1)
(2)
(3)
1
October, 2020 to December, 2020
13th January, 2021
2
January, 2021 to March, 2021
13th April, 2021
SERIES I No. 31
Panaji, 30th October, 2020 (Kartika 8, 1942)
Reg. No. G-2/RNP/GOA/32/2018-20
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 31
(EXTRAORDINARY No. 2)
30TH OCTOBER, 2020
1280
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2)
of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be
subsequently notified in the Official Gazette.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 28th October, 2020.
_________
Notification
38/1/2017-Fin(R&C)(179)
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act,
2017 (Goa Act 4 of 2017) (hereinafter referred to as 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)(114), dated 21st October, 2019 published in the
Extraordinary Official Gazette No. 2, Series I No. 29 dated 21st October, 2019, namely:—
In the said notification in the opening paragraph, for the words and figures “financial years
2017-18 and 2018-19”, the words and figures “financial years 2017-18, 2018-19 and 2019-20”
shall be substituted.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 28th October, 2020.
_________
Notification
38/1/2017-Fin(R&C)(180)
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 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 (Twelveth Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force
from 15th October.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),
in rule 46, for the first proviso, the following proviso shall be substituted, namely:—
“Provided that the Commissioner may, on the recommendations of the Council, by
notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or
services that a class of registered persons shall be required to mention; or
(ii) a class of supply of goods or services for which specified number of digits of
Harmonised System of Nomenclature code shall be required to be mentioned by all
registered taxpayers; and
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 31
(EXTRAORDINARY No. 2)
30TH OCTOBER, 2020
1281
(iii) the class of registered persons that would not be required to mention the
Harmonised System of Nomenclature code for goods or services:”.
3. In the said rules, for rule 67A, the following rule shall be substituted, namely:—
“67A. Manner of furnishing of return or details of outward supplies by short messaging service
facility.— Notwithstanding anything contained in this Chapter, for a registered person who is
required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward
supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax
period, any reference to electronic furnishing shall include furnishing of the said return or the
details of outward supplies or statement through a short messaging service using the
registered mobile number and the said return or the details of outward supplies or statement
shall be verified by a registered mobile number based One Time Password facility.
Explanation.— For the purpose of this rule, a Nil return or Nil details of outward supplies or
Nil statement shall mean a return under section 39 or details of outward supplies under section
37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM
GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be.”.
4. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be
substituted, namely:—
“Provided that for the financial year 2018-2019 and 2019-2020, every registered person
whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified
under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a
reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year,
electronically through the common portal either directly or through a Facilitation Centre
notified by the Commissioner.”.
5. In the said rules, with effect from the 20th day of March, 2020, in rule 138E, after the third
proviso, the following proviso shall be inserted, namely:—
“Provided also that the said restriction shall not apply during the period from the 20th day of
March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or
the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08,
as the case may be, has not been furnished for the period February, 2020 to August, 2020.”.
6. In the said rules, in rule 142, in sub-rule (1A),—
(i) for the words “proper officer shall”, the words “proper officer may” shall be
substituted;
(ii) for the words “shall communicate”, the word “communicate” shall be substituted.
7. In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in
the heading, for the words “Total value”, the words “Rate of Tax” shall be substituted.
8. In the said rules, for FORM GSTR-2A, the following form shall be substituted, namely:—
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 31
(EXTRAORDINARY No. 2)
30TH OCTOBER, 2020
1282
“FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received
from SEZ units/developers)
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
(b) Trade name, if any
PART A
(Amount in Rs. all Tables)
3. Inward supplies received from a registered person including supplies attracting reverse charge
GSTIN of supplier
Trade/Legal name
Invoice details
Taxable value
Amount of tax
Cess
Place of supply
(Name of State/UT
Supply attracting reverse
charge (Y/N)
GSTR-1/5 period
GSTR-1/5
filing date
GSTR-3B filing status
(Yes/No)
Amendment made, if any
(GSTIN, Others)
Tax period in which
amended
Effective date of
cancellation, if any
No.
Type
Date
Value
Rate (%)
Integrated tax
Central tax
State/UT tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15 16
17
18
19
20
4. Amendment to Inward supplies received from a registered person including supplies attracting
reverse charge (Amendment to 3)
Details of
original
Document
Revised details
Rate (%)
Taxable value
Amount of tax
Place of supply
(Name of State/UT)
Supply attracting
reverse charge (Y/N)
GSTR-1/5 period
GSTR-1/5 filing date
GSTR-3B filing
status (Yes / No)
Amendment made
(GSTIN, Others)
Tax period of original
record
Effective date of
cancellation if any
No.
Date
GSTIN
Trade/
Legal name
No.
Type
Date
Value
Integrated
tax
Central tax
State/UT
tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 31
(EXTRAORDINARY No. 2)
30TH OCTOBER, 2020
1283
5. Debit/Credit notes received during current tax period
GSTIN of supplier
Trade/Legal name
Credit/Debit Note
Details
Rate (%)
Taxable value
Amount of tax
Place of supply
(Name of State/UT)
Supply attracting
reverse charge (Y/N)
GSTR-1/5 period
GSTR-1/5 filing date
GSTR-3B filing
status (Yes/No)
Amendment made, if
any (GSTIN, Others)
Tax period in which
amended
Effective date of
cancellation, if any
No.
Note type
Note supply
type
Date
Value
Integrated tax
Central tax
State/UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
6. Amendment to Debit/Credit notes (Amendment to 5)
Details of
original
document
Revised details
Rate (%)
Taxable value
Amount of tax
Place of supply (Name
of State/UT)
Supply attracting reverse
charge (Y/N)
GSTR-1/5 period
GSTR-1/5 filing date
GSTR-3B filing status
(Yes/No)
Amendment made
(GSTIN, Others)
Tax period of original
record
Effective date of
cancellation if any
Type
No.
Date
GSTIN of
Supplier
Trade /Legal
name
No.
Note type
Note supply
type
Date
Value
Integrated tax
Central tax
State/UT
tax
Cess
1
2
3
4
5
6
7
8
9
10
11 12
13
14
15
16
17
18
19
20
21
22
23
24
PART B
7. ISD credit received
GSTIN of ISD
Trade/Legal name
ISD document
details
ISD invoice details
(for ISD credit note
only)
ITC amount involved
GSTR-6 Period
GSTR-6 filing date
Amendment
made, if any
Tax Period in
which amended
ITC Eligibility
Type
No.
Date
No.
Date
Integ
rated tax
Central
tax
State/UT
tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
8. Amendments to ISD credit details
Original ISD
Document
Details
Revised details
Original ISD
invoice details
(for ISD credit
note only)
ITC amount involved
ISD GSTR-6 Period
ISD GSTR-6 filing
date
Amendment made
Tax period of original
record
ITC Eligibility
Type
No.
Date
GSTIN of
ISD
Trade/
Legal name
Type
No.
Date
No.
Date
Integrated
Tax
Central Tax
State/UT
Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 31
(EXTRAORDINARY No. 2)
30TH OCTOBER, 2020
1284
PART- C
9. TDS and TCS Credit (including amendments thereof) received
GSTIN of
Deductor/
/GSTIN of E-
Commerce
Operator
Deductor Name/
/E-Commerce
Operator Name
Tax period
of GSTR-7/
/GSTR-8
(Original/
/Amended)
Amount
received/
Gross
value
(Original
/Revised)
Value of
supplies
returned
Net
amount
liable for
TCS
Amount (Original/Revised)
Integrated
tax
Central
tax
State/UT
tax
1
2
3
4
5
6
7
8
9
9A. TDS
9B. TCS
PART- D
10. Import of goods from overseas on bill of entry (including amendments thereof)
ICEGATE
Reference date
Bill of entry details
Amount of tax
Amended (Yes/No)
Port code
No.
Date
Value
Integrated tax
Cess
1
2
3
4
5
6
7
8
11. Inward supplies of goods received from SEZ units/developers on bill of entry (including
amendments thereof)
GSTIN of the
Supplier
(SEZ)
Trade/Legal
name
ICEGATE
Reference
date
Bill of Entry details
Amount of tax
Amended
(Yes/No)
Port
code
No.
Date
Value
Integrated
tax
Cess
1
2
3
4
5
6
7
8
9
10
Instructions:
1. Terms Used :-
a. ITC – Input tax credit
b. ISD – Input Service Distributor
2. Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the
information furnished by your suppliers in their respective FORMS GSTR-1, 5, 6, 7 and 8. It is a
dynamic statement and is updated on new addition/amendment made by your supplier in near real
time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient
irrespective of supplier’s date of filing.
3. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the
Government. A separate column will be provided for invoices/documents where such rate is
applicable.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 31
(EXTRAORDINARY No. 2)
30TH OCTOBER, 2020
1285
4. Table wise instructions:
Table No. and
Heading
Instructions
3
Inward supplies
received from a
registered
person including
supplies
attracting
reverse charge
i.
The table consists of all the invoices (including invoices on which
reverse charge is applicable) which have been saved/filed by your
suppliers in their FORM GSTR-1 and 5.
ii.
Invoice type :
a. R- Regular (Other than SEZ supplies and Deemed exports)
b. SEZWP- SEZ supplies with payment of tax
c. SEZWOP- SEZ supplies without payment of tax
d. DE- Deemed exports
e. CBW - Intra-State supplies attracting IGST
iii.
For every invoice, the period and date of FORM GSTR-1/5 in which
such invoice has been declared and filed is being provided. It may
be noted that the details added by supplier would reflect in
corresponding FORM GSTR-2A of the recipient irrespective of
supplier’s date of filing. For example, if a supplier files his invoice
INV-1 dated 10th November, 2019 in his FORM GSTR-1 of March
2020, the invoice will be reflected in FORM GSTR-2A of March, 2020
only. Similarly, if the supplier files his FORM GSTR-1 for the month of
November on 5th March, 2020, the invoice will be reflected in FORM
GSTR-2A of November 2019 for the recipient.
iv.
The status of filing of corresponding FORM GSTR-3B for FORM
GSTR-1 will also be provided.
v.
The table also shows if the invoice or debit note was amended by
the supplier and if yes, then the tax period in which such invoice
was amended, declared and filed. For example, if a supplier has filed
his invoice INV-1 dated 10th November, 2019 in his FORM GSTR-1 of
November 2019, the invoice will be reflected in FORM GSTR-2A of
November, 2019. If the supplier amends this invoice in FORM GSTR-
1 of December 2019, the amended invoice will be made available in
Table 4 of FORM GSTR-2A of December 2019. The original record
present in Table 3 of FORM GSTR-2A of November 2019 for the
recipient will now have updated columns of amendment made
(GSTIN, others) and tax period of amendment as December 2019.
vi.
In case, the supplier has cancelled his registration, the effective
date of cancellation will be provided.
4
Amendment to
Inward supplies
received from a
registered
person including
supplies
attracting
reverse charge
(Amendment to
table 3)
i. The table consists of amendment to invoices (including invoice on which
reverse charge is applicable) which have been saved/filed by your
suppliers in their FORM GSTR-1 and 5.
ii. Tax period in which the invoice was reported originally and type of
amendment will also be provided. For example, if a supplier has filed his
invoice INV-1 dated 10th November, 2019 in his FORM GSTR-1 of
November 2019, the invoice will be reflected in FORM GSTR-2A of
November, 2019. If the supplier amends this invoice in FORM GSTR-1 of
December 2019, the amended invoice will be made available in Table 4
of FORM GSTR-2A of December 2019. The original record present in
Table 3 of FORM GSTR-2A of November 2019 for the recipient will now
have updated columns of amendment made (GSTIN, others) and tax
period of amendment as December 2019.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 31
(EXTRAORDINARY No. 2)
30TH OCTOBER, 2020
1286
Table No. and
Heading
Instructions
5
Debit/Credit
notes received
during current
tax period
i. The table consists of the credit and debit notes (including credit/debit
notes relating to transactions on which reverse charge is applicable)
which have been saved/filed by your suppliers in their FORM GSTR-1
and 5.
ii. If the credit/debit note has been amended subsequently, tax period in
which the note has been amended will also be provided.
iii. Note Type:
o Credit Note
o Debit Note
iv. Note supply type:
o
R- Regular (Other than SEZ supplies and Deemed exports)
o
SEZWP- SEZ supplies with payment of tax
o
SEZWOP- SEZ supplies without payment of tax
o
DE- Deemed exports
o
CBW - Intra-State supplies attracting IGST
v. For every credit or debit note, the period and date of FORM GSTR-1/5 in
which such credit or debit note has been declared and filed is being
provided. It may be noted that the details added by supplier would
reflect in corresponding FORM GSTR-2A of the recipient irrespective of
supplier’s filing of FORM GSTR-1. For example, if a supplier files his
credit note CN-1 dated 10th November, 2019 in his FORM GSTR-1 of
March 2020, the credit note will be reflected in FORM GSTR-2A of
March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the
month of November on 5th March, 2020, the credit note will be reflected
in FORM GSTR-2A of November 2019 for the recipient.
vi. The status of filing of corresponding FORM GSTR-3B of suppliers will
also be provided.
vii. The table also shows if the credit note or debit note has been amended
subsequently and if yes, then the tax period in which such credit note or
debit note was amended, declared and filed.
viii. In case, the supplier has cancelled his registration, the effective date of
cancellation will be displayed.
6
Amendment to
Debit/Credit
notes
(Amendment
to 5)
i. The table consists of the amendments to credit and debit notes
(including credit/debit notes on which reverse charge is applicable)
which have been saved/filed by your suppliers in their FORM GSTR-1
and 5.
ii. Tax period in which the note was reported originally will also be
provided.
7
ISD credit
received
i. The table consists of the details of the ISD invoices and ISD credit notes
which have been saved/filed by an input service distributor in their
FORM GSTR-6.
ii. Document Type :
o ISD Invoice
o ISD Credit Note
iii. If ISD credit note is issued subsequent to issue of ISD invoice, original
invoice number and date will also be shown against such credit note. In
case document type is ISD Invoice these columns would be blank
iv. For every ISD invoice or ISD credit note, the period and date of FORM
GSTR-6 in which such respective invoice or credit note has been
declared and filed is being provided.
v. The status of eligibility of ITC on ISD invoices as declared in FORM
GSTR-6 will be provided.
vi. The status of eligibility of ITC on ISD credit notes will be provided.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 31
(EXTRAORDINARY No. 2)
30TH OCTOBER, 2020
1287
Table No. and
Heading
Instructions
8
Amendment to
ISD credit
received
i. The table consists of the details of the amendments to details of the ISD
invoices and ISD credit notes which have been saved/filed by an input
service distributor in their FORM GSTR-6.
9
TDS/TCS credit
received
i. The table consists of the details of TDS and TCS credit from FORM
GSTR-7 and FORM GSTR-8 and its amendments in a tax period..
ii. A separate facility will be provided on the common portal to accept/
/reject TDS and TCS credit.
10 & 11
Details of Import
of goods from
overseas on bill of
entry and from
SEZ units and
developers and
their respective
amendments
i. The table consists of details of IGST paid on imports of goods from
overseas and SEZ units/developers on bill of entry and amendment
thereof.
ii. The ICEGATE reference date is the date from which the recipient is
eligible to take input tax credit.
iii. The table also provides if the Bill of entry was amended.
iv. Information is provided in the tables based on data received from
ICEGATE. Information on certain imports such as courier imports may
not be available.
”.
9. In the said rules, in FORM GSTR-5,-
(i) in the table,-
(a) in serial number 2, after entry (c), the following entries shall be inserted, namely:—
“(d)
ARN
Auto Populated
(e)
Date of ARN
Auto Populated.”;
(b) in serial number 10,-
(A) in the heading, after the words, “Total tax liability”, the brackets and words
“(including reverse charge liability, if any)”, shall be inserted;
(B) after serial number 10B and the entry relating thereto, the following serial number
and entry shall be inserted, namely,—
“10C. On account of inward supplies liable to reverse charge
.”;
(ii) in the instructions,-
(a) for paragraph 7, the following paragraph shall be substituted, namely:—
“7. Invoice-level information, rate-wise, pertaining to the tax period should be
reported as under:
(i) for all B to B supplies (whether inter-State or intra-State), invoice level details
should be uploaded in Table 5;
(ii) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/-
(B to C Large) invoice level detail to be provided in Table 6; and
(iii) for all B to C supplies, other than those reported in table 6, shall be reported in
Table 7 providing State-wise summary of such supplies.”;
OFFICIAL GAZETTE — GOVT. OF GOA
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(EXTRAORDINARY No. 2)
30TH OCTOBER, 2020
1288
(b) in paragraph 8, in clause (ii), after the words, “invoice value is more than”, the word
“rupees”, shall be inserted;
(c) for paragraph 10, the following paragraph shall be substituted, namely:—
“10. Table 10 consists of tax liability on account of outward supplies declared in the
current tax period and negative ITC on account of amendment to import of goods in the
current tax period. Inward supplies attracting reverse charge shall be reported in Part C of
the table.”.
10. In the said rules, in FORM GSTR-5A,—
(i) against serial number 4 and entries relating thereto, the following entries shall be
inserted, namely:—
“4(a) ARN:
4(b) Date of ARN:”;
(ii) for serial number 6, the following shall be substituted, namely:—
“6. Calculation of interest, or any other amount
(Amount in Rupees)
Sr.
No.
Description
Place of supply
(State/UT)
Amount due (Interest/Other)
Integrated tax
Cess
1
2
3
4
5
1
Interest
2
Others
Total
“;
(iii) for serial number 7, the following shall be substituted, namely:—
“7. Tax, interest and any other amount payable and paid
(Amount in Rupees)
Sr. No.
Description
Amount payable
Debit
entry No.
Amount paid
Integrated tax
Cess
Integrated tax
Cess
1
2
3
4
5
6
7
1
Tax Liability
(based on Table 5 & 5A)
2
Interest
(based on Table 6)
3
Others (based on
Table 6)
“.
11. In the said rules, in FORM GSTR-9,-
(i) in the Table,-
(a) against serial number 8C, in column 2, for the entry, the following entry shall be
substituted, namely:—
“ITC on inward supplies (other than imports and inward supplies liable to reverse
charge but includes services received from SEZs) received during the financial year but
availed in the next financial year up to specified period”;
OFFICIAL GAZETTE — GOVT. OF GOA
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(EXTRAORDINARY No. 2)
30TH OCTOBER, 2020
1289
(b) against Pt. V, for the heading, the following heading shall be substituted, namely:—
“Particulars of the transactions for the financial year declared in returns of the next
financial year till the specified period.”;
(ii) in the instructions,—
(a) after paragraph 2, the following entry shall be inserted, namely,-
“2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the
values pertaining to the financial year only. The value pertaining to the preceding
financial year shall not be reported here.”
(b) in paragraph 4,-
(A) after the words, letters and figures, “that additional liability for the FY 2017-18 or
FY 2018-19”, the word, letters and figures “or FY 2019-20” shall be inserted;
(B) in the Table, in second column, for the letters, figures and word “FY 2017-18 and
2018-19” wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and
2019-20” shall be substituted;
(c) in paragraph 5, in the Table, in second column,-
(A) against serial number 6B, after the entries, the following entry shall be inserted,
namely:—
“For FY 2019-20, the registered person shall report the breakup of input tax credit
as capital goods and have an option to either report the breakup of the remaining
amount as inputs and input services or report the entire remaining amount under the
“inputs” row only.”;
(B) against serial number 6C and serial number 6D,-
(i) after the entry ending with the words “entire input tax credit under the “inputs”
row only.”, the following entry shall be inserted, namely:—
“For FY 2019-20, the registered person shall report the breakup of input tax
credit as capital goods and have an option to either report the breakup of the
remaining amount as inputs and input services or report the entire remaining
amount under the “inputs” row only.”;
(ii) in the entry ending with the words, figures and letters “Table 6C and 6D in
Table 6D only.”, for the letters, figures and word “FY 2017-18 and 2018-19”, the
letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted;
(C) against serial number 6E, after the entry, the following entry shall be inserted,
namely:—
“For FY 2019-20, the registered person shall report the breakup of input tax credit
as capital goods and have an option to either report the breakup of the remaining
amount as inputs and input services or report the entire remaining amount under the
“inputs” row only.”;
(D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the
letters, figures and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY
2017-18, 2018-19 and 2019-20” shall be substituted.;
(E) against serial number 8A, after the entry, the following entry shall be inserted,
namely:—
“For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated
as on the 1st November, 2020 shall be auto-populated in this table.”;
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(F) against serial number 8C, for the entries, the following entry shall be substituted,
namely:—
“Aggregate value of input tax credit availed on all inward supplies (except those on
which tax is payable on reverse charge basis but includes supply of services received
from SEZs) received during the financial year for which the annual return is being
filed for but credit on which was availed in the next financial year within the period
specified under Section 16(4) of the CGST Act, 2017.”;
(d) in paragraph 7,–
(A) after the words and figures “April 2019 to September 2019.”, the following shall be
inserted, namely:—
“For FY 2019-20, Part V consists of particulars of transactions for the previous
financial year but paid in the FORM GSTR-3B between April 2020 to September
2020.”;
(B) in the Table, in second column,—
(I) against serial number 10 & 11, after the entries, the following entry shall be
inserted, namely:—
“For FY 2019-20, Details of additions or amendments to any of the supplies
already declared in the returns of the previous financial year but such amendments
were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020
to September 2020 shall be declared here.”;
(II) against serial number 12,-
(1) in the entry beginning with the word, letters and figures “For FY 2018-19”
after the words “for filling up these details.”, the following entry shall be inserted,
namely:—
“For FY 2019-20, Aggregate value of reversal of ITC which was availed in the
previous financial year but reversed in returns filed for the months of April 2020
to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be
used for filling up these details. For FY 2019-20, the registered person shall have
an option to not fill this table.”;
(2) in the entry beginning with the word, letters and figures “For FY 2017-18”
and ending with the words “an option to not fill this table.”, for the letters, figures
and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted;
(III) against serial number 13,–
(1) in the entry beginning with the word, letters and figures “For FY 2018-19”
after the words, letters and figures “in the annual return for FY 2019-20.”, the
following entry shall be inserted, namely:—
“For FY 2019-20, Details of ITC for goods or services received in the previous
financial year but ITC for the same was availed in returns filed for the months of
April 2020 to September 2020 shall be declared here. Table 4(A) of FORM
GSTR-3B may be used for filling up these details. However, any ITC which was
reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16
but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be
furnished in the annual return for FY 2020-21.”;
(2) in the entry beginning with the word, letters and figures “For FY 2017-18”
and ending with the words “an option to not fill this table.”, for the letters, figures
OFFICIAL GAZETTE — GOVT. OF GOA
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and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted;
(e) in paragraph 8, in the Table, in second column, for the letters, figures and word “FY
2017-18 and 2018-19” wherever they occur, the letters, figures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted.
12. In the said rules, in FORM GSTR-9C, in the instructions,-
(i) in paragraph 4, in the Table, in second column, for the letters, figures and word “FY
2017-18 and 2018-19” wherever they occur, the letters, figures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted;
(ii) in paragraph 6, in the Table, in second column, for the letters, figures and word “FY
2017-18 and 2018-19” wherever they occur, the letters, figures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted.
13. In the said rules, in FORM GST RFD-01, in Annexure-1, in Statement-2, in the heading
the brackets, word and letters “(accumulated ITC)”, shall be omitted.
14. In the said rules, in FORM GST ASMT-16, for the table, the following table shall be
substituted, namely:—
“Sr.
No.
Tax
Rate
Turnover
Tax Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
”.
15. In the said rules, in FORM GST DRC-01, after entry (c), for the table, the following table
shall be substituted, namely:—
“Sr.
No.
Tax
rate
Turnover
Tax Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
”.
16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table
shall be substituted, namely:—
“Sr.
No.
Tax
rate
Turnover
Tax Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
“.
17. In the said rules, in FORM GST DRC-07, after serial number 5, for the table, the following
table shall be substituted, namely:—
“Sr.
No.
Tax
rate
Turnover
Tax Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
“.
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18. In the said rules, in FORM GST DRC-08, after serial number 7, for the table, the following
table shall be substituted, namely:—
“Sr.
No.
Tax
rate
Turnover
Tax
Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
“.
19. In the said rules, in FORM GST DRC-09, for the table, the following table shall be
substituted, namely:—
“Act
Tax/Cess
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Integrated tax
Central tax
State/UT tax
Cess
Total
“.
20. In the said rules, in FORM GST DRC-24, for the table, the following table shall be
substituted, namely:—
“Act
Tax
Interest
Penalty
Fee
Other Dues
Total Arrears
1
2
3
4
5
6
7
Central tax
State/UT tax
Integrated tax
Cess
“.
21. In the said rules, in FORM GST DRC-25, for the table, the following table shall be
substituted, namely:—
“Act
Tax
Interest
Penalty
Fee
Other Dues
Total Arrears
1
2
3
4
5
6
7
Central tax
State/UT tax
Integrated tax
Cess
”.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 28th October, 2020.
www.goaprintingpress.gov.in
Published and Printed by the Director, Printing & Stationery,
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