Goa Gazette, No. 2021-35, 01 December 2020

Reg. No. G-2/RNP/GOA/32/2018-2020

RNI No. GOAENG/2002/6410

Panaji, 1st December, 2020 (Agrahayana 10, 1942) SERIES I No. 35 PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 3

GOVERNMENT OF GOA

Department of Finance

Revenue & Control __

Notification

38/1/2017-Fin(R&C)(181)

In exercise of the powers conferred by sub- section (2) of section 1 of the Goa Goods and Service Tax (Amendment) Act, 2020 (Goa Act 1 of 2020), the Government of Goa hereby appoints the 10th day of November, 2020 as the date on which the provisions of section 7 of the said Act shall come into force.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 30th November, 2020.

______

Notification

38/1/2017-Fin(R&C)(182)

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 (Thirteenth Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 10th day of November, 2020.

2. In the Goa Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for rule 59, the following rule shall be substituted with effect from the 1st day of January, 2021 namely:—

"59. Form and manner of furnishing details of outward supplies.— (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the quar ter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.

(2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the "IFF") electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13th day of the said month.

(3) The details of outward supplies furnished using the IFF, for the first and second months of a quarter, shall not be furnished in FORM GSTR-1 for the said quarter.

(4) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the—

(a) invoice wise details of all—

(i) inter-State and intra-State supplies made to the registered persons; and

(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;

(b) consolidated details of all—

(i) intra-State supplies made to unregistered persons for each rate of tax; and

(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;

(c) debit and credit notes, if any, issued during the month for invoices issued previously.

(5) The details of outward supplies of goods or services or both furnished using the IFF shall include the—

(a) invoice wise details of inter-State and intra-State supplies made to the registered persons;

(b) debit and credit notes, if any, issued during the month for such invoices issued previously.".

3. In the said rules, for rule 60, the following rule shall be substituted with effect from the 1st day of January, 2021, namely:—

"60. Form and manner of ascertaining details of inward supplies.— (1) The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the case may be.

(2) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal.

(3) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal.

(4) The details of tax deducted at source furnished by the deductor under sub- -section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal.

(5) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal.

(6) The details of the integrated tax paid on the import of goods or goods brought1610 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 35 (EXTRAORDINARY No. 3) 1ST DECEMBER, 2020 in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR- 2A electronically through the common portal.

(7) An auto-draf ted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of—

(i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub- -section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month;

(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 and details of outward supplies furnished by his supplier, required to furnish return for ever y quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1 or using the IFF, as the case may be,—

(a) for the first month of the quarter, between the day immediately after the due date of furnishing of FORM GSTR- 1 for the preceding quarter to the due date of furnishing details using the IFF for the first month of the quarter;

(b) for the second month of the quarter, between the day immediately after the due date of furnishing details using the IFF for the first month of the quarter to the due date of furnishing details using the IFF for the second month of the quarter;

(c) for the third month of the quarter, between the day immediately after the due date of furnishing of details using the IFF for the second month of the quarter to the due date of furnishing of FORM GSTR-1 for the quarter;

(iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month.

(8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,—

(i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter under proviso to sub-section (1) of section 39, whichever is later;

(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso to sub- section (1) of section 39."

4. In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall be inserted, namely:—

"(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under1611 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 35 (EXTRAORDINARY No. 3) 1ST DECEMBER, 2020 section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax

period:

Provided that for taxpayers having an

aggregate turnover of up to five crore

rupees in the previous financial year, whose

principal place of business is in the State

of Goa, the return in FORM GSTR-3B of the

said rules for the months of October, 2020

to March, 2021 shall be furnished

electronically through the common portal,

on or before the twenty-second day of the

month succeeding such month:

5. In the said rules, for rule 61, the following

rule shall be substituted with effect from the

1st day of January, 2021, namely:—

"61. Form and manner of furnishing of return.— (1) Every registered person other

than a person referred to in section 14 of

the Integrated Goods and Services Tax Act,

2017 (13 of 2017) or an Input Service

Distributor or a non-resident taxable person

or a person paying tax under section 10 or

section 51 or, as the case may be, under

section 52 shall furnish a return in FORM

GSTR-3B, electronically through the

common portal either directly or through

a Facilitation Centre notified by the

Commissioner, as specified under—

(i) sub-section (1) of section 39, for

each month, or part thereof, on or before

the twentieth day of the month

succeeding such month:

(ii) proviso to sub-section (1) of section 39, for each quarter, or part thereof, for

the class of registered persons mentioned in column (2) of the Table given below,

on or before the date mentioned in the corresponding entry in column (3) of the said Table, namely:—

TABLE

Sl. Class of registered persons Due Date No.

(1)

(2)

(3)

1. Registered persons whose twenty-

principal place of business second day is in the States of Goa. of the month

succeeding such quarter

(2) Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B.

(3) Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month:

Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein:

Provided further that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner:

Provided also that while making a deposit in FORM GST PMT-06, such a registered person may—

(a) for the first month of the quarter, take into account the balance in the electronic cash ledger.

(b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month.

(4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR- 3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.".

6. In the said rules, after rule 61, the

following rule shall be inserted, namely:—

"61A. Manner of opting for furnishing quarterly return.— (1) Every registered person intending to furnish return on a quarterly basis under proviso to sub- section (1) of section 39, shall in accordance with the conditions and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common portal, from the 1st day of the second month of the preceding quarter till the last day of the first month of the quarter for which the option is being exercised:

Provided that where such option has been exercised once, the said registered person shall continue to furnish the return on a quarterly basis for future tax periods, unless the said registered person,–

(a) becomes ineligible for furnishing the return on a quarterly basis as per the conditions and restrictions notified in this regard; or

(b) opts for furnishing of return on a monthly basis, electronically, on the common portal:

Provided further that a registered person shall not be eligible to opt for furnishing quarterly return in case the last return due on the date of exercising such option has not been furnished.

(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current financial year, shall opt for furnishing of return on a monthly basis, electronically, on the common portal, from the first month of the quarter, succeeding the quarter during which his aggregate turnover exceeds 5 crore rupees.

7. In the said rules, in rule 62,

(i) in sub-rule (1), the words, figures, letters and brackets "or paying tax by availing the benefit of Government Notification No. 38/1/2017-Fin(R&C)(2/ 2019-Rate)/2527 dated 8th March, 2019, published in the Official Gazette, Series I No. 49, Extraordinary No. 2, dated 8th March, 2019" shall be omitted;

(ii) in sub-rule (4), the words, figures, letters and brackets "or by availing the benefit of Government Notification No. 38/ /1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 8th March, 2019, published in the Official Gazette, Series I No. 49, Extraordinary No. 2, dated 8th March, 2019" shall be omitted;

(iii) in the explanation to sub-rule (4), the words, figures, letters and brackets "or opting for paying tax by availing the benefit of Government Notification No. 38/1/2017- Fin(R&C)(2/2019-Rate)/2527 dated 8th March, 2019, published in the Official Gazette, Series I No. 49, Extraordinary No. 2, dated 8th March, 2019" shall be omitted;

(iv) sub-rule (6) shall be omitted.

8. In FORM GSTR-1, in the Instructions, after serial number 17, the following instruction shall be inserted, namely:—

"18. It will be mandatory to specify the number of digits of HSN code for goods or services that a class of registered persons shall be required to mention as may be specified in the notification issued from time to time under proviso to rule 46 of the said rules.

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Notification

38/1/2017-Fin(R&C)(183)

In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereaf ter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby notifies the registered persons, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), having an aggregate turnover of up to five crore rupees in the preceding financial year, and who have opted to furnish a return for every quarter, under sub-rule return for every quarter, under sub-rule (1) of rule 61 A of the Goa Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) as the class of persons who shall, subject to the following conditions and restrictions, furnish a return for every quarter from January, 2021 onwards, and pay the tax due every month in accordance with the proviso to sub-section (7) of section 39 of the said Act, namely:—

(i) the return for the preceding month, as due on the date of exercising such option, has been furnished:

(ii) where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same.

(2) A registered person whose aggregate turnover crosses five crore rupees during a quar ter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter.

(3) For the registered person falling in the class specified in column (2) of the Table below, who have furnished the return for the tax period October, 2020 on or before 30th November, 2020, it shall be deemed that they have opted under sub-rule (1) of rule 61 A of the said rules for the monthly or quarterly furnishing of return as mentioned in column (3) of the said Table:—

Table:

Sl. Class of registered Deemed Option No.

1 2 3

1. Registered persons having Quarterly aggregate turnover of up to return 1.5 crore rupees, who have furnished FORM GSTR-I on quarterly basis in the current financial year

2. Registered persons having Monthly

aggregate turnover of up to return 1.5 crore rupees, who have furnished Form GSTR-1 on monthly basis in the current financial year

3. Registered persons having Quarterly aggregate turnover more return than 1.5 crore rupees and up to 5 crore rupees in the preceding financial year

(4) The registered persons referred to in column (2) of the said Table, may change the default option electronically, on the common portal, during the period from the 5th day of December, 2020 to the 31st day of January, 2021.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 30th November, 2020.

_______

Notification

38/1/2017-Fin(R&C)(184)

In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 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 notifies the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or1620 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 35 (EXTRAORDINARY No. 3) 1ST DECEMBER, 2020 part thereof, as the class of persons who may, in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to,—

(i) thirty five percent of the tax liability paid by debiting the electronic cash ledger in the return for the preceding quarter where the return is furnished quarterly; or

(ii) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly:

Provided that no such amount may be

required to be deposited—

(a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability;

(b) for the second month of the quar ter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability:

Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month.

Explanation— For the purpose of this notification, the expression "a complete tax period" means a tax period in which the person is registered from the first day of the tax period till the last day of the tax period.

2. This notification shall come into force with effect from the 1st day of January, 2021.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 30th November, 2020.

_______

Notification

38/1/2017-Fin(R&C)(185)

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 fur ther 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, with effect from the 1st day of January, 2021, for the words "five hundred crore rupees", the words "one hundred crore rupees" shall be substituted.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 30th November, 2020.

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