1841

Panaji, 21st January, 2021 (Magha 1, 1942)

SERIES I No. 43

Reg. No. RNP/GOA/32/2021-2023

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

Notification

4/5/2005-Fin(R&C)(156)

In exercise of the powers conferred by

section 83 of the Goa Value Added Tax Act,

2005 (Goa Act 9 of 2005) and all other powers

enabling it in this behalf the Government of

Goa hereby makes the following rules so as

to further amend the Goa Value Added Tax

Rules, 2005, namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa Value

Added Tax (First Amendment) Rules, 2021.

(2) They shall come into force on the date

of their publication in the Official Gazette.

2. Amendment of rule 9.— In rule 9 of the

Goa Value Added Tax Rules, 2005 (hereinafter

referred to as the “principle rules”), in sub-

-rule (2), for the expression “within three

months from the date of filing of application

claiming the refund”, the expression “within

a period of ninety days from the date of the

sanction order made by the competent

Authority” shall be substituted.

3. Amendment of rule 9A.— In rule 9A of

the principal rules, in sub-rule (1), for the

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

EXTRAORDINARY

expression “from the date of filing of an

application claiming such refund by the

dealer”, the expression “within a period of”

ninety days from the date of the sanction

order made by the competent Authority,”

shall be substituted.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 18th January, 2021.

_______

Notification

38/1/2017-Fin(R&C)(189)

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. Short title and commencement.— (1)

These rules may be called the Goa Goods

and Services Tax (First Amendment) Rules,

2021.

(2) Save as otherwise provided in these

rules, they shall be deemed to have come

into force from 22nd day of December, 2020.

2. In the Goa Goods and Services Tax Rules,

2017 (hereinafter referred to as the said

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

21ST JANUARY, 2021

1842

rules), in rule 8, for sub-rule (4A), with effect

from a date to be notified, the following

sub-rule shall be substituted, namely:—

“(4A) every application made under rule

(4) shall be followed by—

(a) biometric-based Aadhaar authen-

tication and taking photograph, unless

exempted under sub-section (6D) of

section 25, if he has opted for

authentication of Aadhaar number; or

(b) taking biometric information,

photograph and verification of such other

KYC documents, as notified, unless the

applicant is exempted under sub-section

(6D) of section 25, if he has opted not to

get Aadhaar authentication done,

of the applicant where the applicant is an

individual or of such individuals in relation to

the applicant as notified under sub-section

(6C) of section 25 where the applicant is not

an individual, along with the verification of

the original copy of the documents uploaded

with the application in FORM GST REG-01 at

one of the Facilitation Centres notified by the

Commissioner for the purpose of this sub-rule

and the application shall be deemed to be

complete only after completion of the process

laid down under this sub-rule.”.

3. In the said rules, in rule 9,—

(a) in sub-rule (1),—

(i) after the words “applicant within a

period of”, for the word “three”, the

word “seven” shall be substituted;

(ii) for the provisos, the following

proviso shall be substituted, namely:—

“Provided that where—

(a) a person, other than a person

notified under sub-section (6D) of

section 25, fails to undergo

authentication of Aadhaar number

as specified in sub-rule (4A) of rule

8 or does not opt for authentication

of Aadhaar number; or

(b) the proper officer, with the

approval of an officer authorised by

the Commissioner not below the

rank of Assistant Commissioner,

deems it fit to carry out physical

verification of places of business,

the registration shall be granted within

thirty days of submission of application,

after physical verification of the place of

business in the presence of the said

person, in the manner provided under

rule 25 and verification of such

documents as the proper officer may

deem fit.”;

(b) in sub-rule (2),—

(i) for the word “three”, the word

“seven” shall be substituted;

(ii) for the proviso, the following

proviso shall be substituted, namely:—

“Provided that where—

(a) a person, other than a person

notified under sub-section (6D) of

section 25, fails to undergo

authentication of Aadhaar number

as specified in sub-rule (4A) of rule

8 or does not opt for authentication

of Aadhaar number; or

(b) the proper officer, with the

approval of an officer authorised by

the Commissioner not below the

rank of Assistant Commissioner,

deems it fit to carry out physical

verification of places of business,

the notice in FORM GST REG-03 may be

issued not later than thirty days from

the

date

submission

the

application.”;

-rule shall substituted, namely:—

“(5) If the proper officer fails to take

any action,—

(a) within a period of seven working

days from the date of submission of

the application in cases where the

person is not covered under proviso

to sub-rule (1); or

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

21ST JANUARY, 2021

1843

(b) within a period of thirty days from

the date of submission of the application

in cases where a person is covered under

proviso to sub-rule (1); or

days from the date of the receipt of the

clarification, information or documents

furnished by the applicant under sub-

-rule (2),

the application for grant of registration shall

be deemed to have been approved.”.

4. In the said rules, in rule 21,—

(a) in clause (b), after the words “goods

or services”, the words “or both” shall be

inserted;

(b) after clause (d), the following clauses

shall be inserted, namely:—

“(e) avails input tax credit in violation

of the provisions of section 16 of the Act

or the rules made thereunder, or

(f) furnishes the details of outward

supplies in FORM GSTR-1 under section

37 for one or more tax periods which is

in excess of the outward supplies

declared by him in his valid return under

section 39 for the said tax periods; or

(g) violates the provision of rule 86B.”.

5. In the said rules, in rule 21A.—

(a) in sub-rule (2), the words “,after

affording the said person a reasonable

opportunity of being heard,” shall be

omitted;

(b) after sub-rule (2), the following sub-

-rule shall be inserted, namely:—

“(2A) Where, a comparison of the

returns furnished by a registered person

under section 39 with

(a) the details of outward supplies

furnished in FORM GSTR-1, or

(b) the details of inward supplies

derived based on the details of

outward supplies furnished by his

suppliers in their FORM GSTR-1,

or such other analysis, as may be carried

out on the recommendations of the

Council, show that there are significant

differences or anomalies indicating

contravention of the provisions of the Act

or the rules made thereunder, leading to

cancellation of registration of the said

person, his registration shall be

suspended and the said person shall be

intimated in FORM GST REG-31,

electronically, on the common portal, or

by sending a communication to his e-

mail address provided at the time of

registration or as amended from time to

time, highlighting the said differences

and anomalies and asking him to explain,

within a period of thirty days, as to why

his registration shall not be cancelled.”;

brackets and figure “or sub-rule (2)”, the

words, brackets, figure and letter “or sub-

rule (2A)” shall be inserted;

(d) after sub-rule (3), the following sub-

rule shall be inserted, namely:—

“(3A) A registered person, whose

registration has been suspended under

sub-rule (2) or sub-rule (2A), shall not

be granted any refund under section 54,

during the period of suspension of his

registration.”;

(e) in sub-rule (4),—

(i) after the words, brackets and figure

“or sub-rule (2)”, the words, brackets,

figure and letter “or sub-rule (2A)” shall

be inserted;

(ii) the following proviso shall be

inserted, namely:—

“Provided that the suspension of

registration under this rule may be

revoked by the proper officer, any

time during the pendency of the

proceedings for cancellation, if he

deems fit.”.

6. In the said rules, in rule 22,—

(a) in sub-rule (3), after the words,

brackets and figure “the show cause issued

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

21ST JANUARY, 2021

1844

under sub-rule (1)”, the words, brackets,

figures and letters “or under sub-rule (2A)

of rule 21A” shall be inserted;

(b) in sub-rule (4), after the words,

brackets and figure “reply furnished under

sub-rule (2)”, the words, brackets, figures

and letters “or in response to the notice

issued under sub-rule (2A) of rule 21A”

shall be inserted.

7. In the said rules, in rule 36, in sub-rule

(4), with effect from the 1st day of January,

2021,—

(a) for the word “uploaded”, at both the

places where it occurs, the word

“furnished” shall be substituted;

(b) after the words, brackets and figures

“by the suppliers under sub-section (1) of

section 37”, at both the places where they

occur, the words, letters and figure “in

FORM GSTR-1 or using the invoice

furnishing facility” shall be inserted;

cent.”, the figure and words “5 per cent.”

shall be substituted.

8. In the said rules, in rule 59, after sub-

-rule (4), the following sub-rule shall be

inserted, namely:—

“(5) Notwithstanding anything contained

in this rule,—

(a) a registered person shall not be

allowed to furnish the details of outward

supplies of goods or services or both

under section 37 in FORM GSTR-1, if he

has not furnished the return in FORM

GSTR-3B for preceding two months;

(b) a registered person, required to

furnish return for every quarter under

the proviso to sub-section (1) of section

39, shall not be allowed to furnish the

details of outward supplies of goods or

services or both under section 37 in

FORM GSTR-1 or using the invoice

furnishing facility, if he has not furnished

the return in FORM GSTR-3B for

preceding tax period;

from using the amount available in

electronic credit ledger to discharge his

liability towards tax in excess of ninety-

nine per cent. of such tax liability under

rule 86B, shall not be allowed to furnish

the details of outward supplies of goods or

services or both under section 37 in FORM

GSTR-1 or using the invoice furnishing

facility, if he has not furnished the return

in FORM GSTR-3B for preceding tax

period.”.

9. In the said rules, after rule 86A, with

effect from the 1st day of January, 2021, the

following rule shall be inserted, namely:—

“86B. Restrictions on use of amount

available in electronic credit ledger.— Not-

withstanding anything contained in these

rules, the registered person shall not use

the amount available in electronic credit

ledger to discharge his liability towards

output tax in excess of ninety-nine per cent.

of such tax liability, in cases where the

value of taxable supply other than exempt

supply and zero-rated supply, in a month

exceeds fifty lakh rupees:

Provided that the said restriction shall not

apply where—

(a) the said person or the proprietor or

karta or the managing director or any of

its two partners, whole-time Directors,

Members of Managing Committee of

Associations or Board of Trustees, as the

case may be, have paid more than one lakh

rupees as income tax under the Income-

tax Act, 1961 (43 of 1961) in each of the

last two financial years for which the time

limit to file return of income under sub-

-section (1) of section 139 of the said Act

has expired; or

(b) the registered person has received a

refund amount of more than one lakh

rupees in the preceding financial year on

account of unutilised input tax credit under

clause (i) of first proviso of sub-section (3)

of section 54; or

refund amount of more than one lakh

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

21ST JANUARY, 2021

1845

rupees in the preceding financial year on account of unutilised input tax credit under

clause (ii) of first proviso of sub-section (3) of section 54; or

(d) the registered person has discharged his liability towards output tax through the

electronic cash ledger for an amount which is in excess of 1% of the total output tax

liability, applied cumulatively, upto the said month in the current financial year; or

(e) the registered person is—

(i) Government Department; or

(ii) a Public Sector Undertaking; or

(iii) a local authority; or

(iv) a statutory body:

Provided further that the Commissioner or an officer authorised by him in this behalf may

remove the said restriction after such verifications and such safeguards as he may deem fit.”.

10. In the said rules, in rule 138, in sub-rule (10), with effect from the 1st day of January,

2021,—

(a) in the Table, against serial number 1, in column 2, for the figures and letters “100

km.”, the figures and letters “200 km.” shall be substituted;

(b) in the Table, against serial number 2, in column 2, for the figures and letters “100

km.”, the figures and letters “200 km.” shall be substituted.

11. In the said rules, in rule 138E,—

(a) in clause (b), for the words “two months”, the words “two tax periods” shall be

substituted;

(b) after clause (c), the following clause shall be inserted, namely:—

“(d) being a person, whose registration has been suspended under the provisions of

sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A.”.

12. In the said rules, after FORM GST REG-30, the following FORM shall be inserted,

namely—

“FORM GST REG–31

[See rule 21A]

Reference No.

Date: <DD><MM><YYYY>

To.

GSTIN

Name:

Address:

Intimation for suspension and notice for cancellation of registration

In a comparison of the following, namely,

(i) returns furnished by you under section 39 of the Goa Goods and Services Tax Act, 2017;

(ii) outwards supplies details furnished by you in FORM GSTR-1;

(iii) auto-generated details of your inwards supplies

for the period................. to .................... ;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

21ST JANUARY, 2021

1846

(iv) .......................................................................... (specify)

and other available information, the following discrepancies/anomalies have been revealed:

Observation 1

Observation 2

Observation 3

(details to be filled based on the criteria relevant for the taxpayer).

2. These discrepancies/anomalies prima facie indicate contravention of the provisions of the Goa Goods

and Services Tax Act, 2017 and the rules made thereunder, such that if not explained satisfactorily, shall

make your registration liable to be cancelled.

3. Considering that the above discrepancies/anomalies are grave and pose a serious threat to interest

of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this

communication, in terms of sub-rule (2A) of rule 21A.

4. You are requested to submit a reply to the jurisdictional tax officer within thirty days from the receipt

of this notice, providing explanation to the above stated discrepancy/anomaly. Any possible misuse of

your credentials on GST common portal, by any person, in any manner, may also be specifically brought

to the notice of jurisdictional officer.

5. The suspension of registration shall be lifted on satisfaction of the jurisdictional officer with the reply

along with documents furnished by you, and any further verification as jurisdictional officer considers

necessary.

6. You may please note that your registration may be cancelled in case you fail to furnish a reply within

the prescribed period or do not furnish a satisfactory reply.

Name:

Designation:

N.B.: This is a system generated notice and does not require signature by the issuing authority.”.

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

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

Porvorim, 20th January, 2021.

_______

Notification

38/1/2017-Fin(R&C)(190)

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. Short title and commencement.— (1) These rules may be called the Goa Goods and

Services Tax (Second Amendment) Rules, 2021.

(2) These rules shall be deemed to have come into force from 1st day of January, 2021.

2. In the Goa Goods and Services Tax Rules, 2017 (hereafter in this notification referred to

as the said rules), in rule 59, after sub-rule (5), the following sub-rule shall be inserted

namely:—

“(6) Notwithstanding anything contained in this rule,—

(a) a registered person shall not be allowed to furnish the details of outward supplies

of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished

the return in FORM GSTR-3B for preceding two months;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 43

(EXTRAORDINARY)

21ST JANUARY, 2021

1847

(b) a registered person, required to

furnish return for every quarter under

the proviso to sub-section (1) of section

39, shall not be allowed to furnish the

details of outward supplies of goods or

services or both under section 37 in

FORM GSTR-1 or using the invoice

furnishing facility, if he has not furnished

the return in FORM GSTR-3B for

preceding tax period;

restricted from using the amount

available in electronic credit ledger to

discharge his liability towards tax in

excess of ninety nine per cent. of such

tax liability under rule 86B.

shall not be allowed to furnish the details of

outward supplies of goods or services or both

under section 37 in FORM GSTR-1 or using

the invoice furnishing facility, if he has not

furnished the return in FORM GSTR-3B for

preceding tax period.”.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 20th January, 2021.

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 7.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—328/160—1/2021.