1609

Panaji, 1st December, 2020 (Agrahayana 10, 1942)

SERIES I No. 35

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

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

Suggestions are welcomed on e-mail: dir–[email protected]

EXTRAORDINARY

No. 3

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 quarter, as the case may be,

electronically through the common portal,

either directly or through a Facilitation

Centre as may be notified by the

Commissioner.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 35

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1ST DECEMBER, 2020

1610

(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;

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 brought

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 35

(EXTRAORDINARY No. 3)

1ST DECEMBER, 2020

1611

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)

auto-drafted

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

every

quarter

under

proviso

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;

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, under

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 35

(EXTRAORDINARY No. 3)

1ST DECEMBER, 2020

1612

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)

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

notified

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.

OFFICIAL GAZETTE — GOVT. OF GOA

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(EXTRAORDINARY No. 3)

1ST DECEMBER, 2020

1613

(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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 35

(EXTRAORDINARY No. 3)

1ST DECEMBER, 2020

1620

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) (hereafter 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

quarter 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

No.

Option

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 or

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 35

(EXTRAORDINARY No. 3)

1ST DECEMBER, 2020

1621

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;

(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

quarter, 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 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, 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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