Panaji, 14th June, 2021 (Jyaistha 24, 1943)

SERIES I No. 11

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(200)/1469

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 (Fourth Amendment) Rules,

2021.

(2) These rules shall be deemed to have

come into force with effect from 18th day of

May, 2021.

2. In the Goa Goods and Services Tax Rules,

2017,—

(i) in rule 23, in sub-rule (1), after the

words “date of the service of the order of

cancellation of registration”, the words and

figures “or within such time period as

extended by the Additional Commissioner

or the Commissioner, as the case may be,

in exercise of the powers provided under

EXTRAORDINARY

No. 3

the proviso to sub-section (1) of section 30,”

shall be inserted;

(ii) in rule 90,—

(a) in sub-rule (3), the following

proviso shall be inserted,—

“Provided that the time period, from

the date of filing of the refund claim

in FORM GST RFD-01 till the date of

communication of the deficiencies

in FORM GST RFD-03 by the proper

officer, shall be excluded from the

period of two years as specified under

sub-section (1) of section 54, in respect

of any such fresh refund claim filed by

the applicant after rectification of the

deficiencies.”;

(b) after sub-rule (4), the following

sub-rules shall be inserted, namely:—

“(5) The applicant may, at any time

before issuance of provisional refund

sanction order in FORM GST RFD-04

or final refund sanction order in FORM

GST RFD-06 or payment order in

FORM GST RFD-05 or refund withhold

order in FORM GST RFD-07 or notice

in FORM GST RFD-08, in respect of

any refund application filed in FORM

GST RFD-01, withdraw the said

application for refund by filing an

application in FORM GST RFD-01W.

301

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

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 11

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14TH JUNE, 2021

302

(6) On submission of application for withdrawal of refund in FORM GST RFD-01W,

any amount debited by the applicant from electronic credit ledger or electronic cash

ledger, as the case may be, while filing application for refund in FORM GST RFD-01,

shall be credited back to the ledger from which such debit was made.”;

(iii) in rule 92,—

(a) in sub-rule (1), the proviso shall be omitted;

(b) in sub-rule (2),-

(i) for the word and letter “Part B”, the word and letter “Part A” shall be substituted;

(ii) the following proviso shall be inserted, namely:—

“Provided that where the proper officer or the Commissioner is satisfied that the

refund is no longer liable to be withheld, he may pass an order for release of withheld

refund in Part B of FORM GST RFD-07.”;

(iv) in rule 96,—

(a) in sub-rule (6), for the word and letter “Part B”, the word and letter “Part A” shall

be substituted;

(b) in sub-rule (7), for the words, letters and figures, “after passing an order in FORM

GST RFD-06”, the words, letters and figures, “by passing an order in FORM GST RFD-

06 after passing an order for release of withheld refund in Part B of FORM GST RFD-07”

shall be substituted;

(v) in FORM GST REG-21, under the sub-heading “Instructions for submission of

application for revocation of cancellation of registration”, in the first bullet point “after the

words “date of service of the order of cancellation of registration”, the words and figures

“or within such time period as extended by the Additional Commissioner or Commissioner,

as the case may be, in exercise of the powers provided under proviso to sub-section (1)

of section 30,” shall be inserted;

(vi) in rule 138E, for the words “in respect of a registered person, whether as a supplier

or a recipient, who,—” the words “in respect of any outward movement of goods of a

registered person, who,—” shall be substituted.

(vii) for FORM GST RFD-07, the following FORM shall be substituted, namely:—

_______

“FORM GSTRFD-07

[See rules 92(2) & 96(6)]

Reference No.

Date: <DD/MM/YYYY>

_______________ (GSTIN/UIN/Temp. ID)

_______________ (Name)

_______________ (Address)

_______________ (ARN)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 11

(EXTRAORDINARY No. 3)

14TH JUNE, 2021

303

Part-A

Order for withholding the refund

Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in accordance

with the provisions of sub-section (10)/(11) of section 54 of the Goa GST Act, 2017. The reasons for

withholding are given as under:

S. No.

Particulars

ARN

Amount Claimed in RFD-01

<Auto-populated>

Amount Inadmissible in RFD-06

<Auto-populated>

Amount Adjusted in RFD-06

<Auto-populated>

Amount Withheld

Reasons for withholding

o Recoverable dues not paid

(More than one reason can be selected)

o In view of sub-section 11 of section 54

o On account of fraud (s) of serious nature

o Others, (specify)

Description of the reasons

(Up to 500 characters, separate file can be

attached for detailed reasons)

Record of Personal Hearing

(Up to 500 characters, separate file can be

attached for detailed records)

Part-B

Order for release of withheld refund

This has reference to your refund application <ARN> dated <date> against which the payment of

refund amount sanctioned vide order <RFD-06 order no> dated <date> was withheld by this office order

<Order Reference No> dated <date>. It has been now found to my satisfaction that the conditions for

withholding of refund no longer exist and therefore, the refund amount withheld is hereby allowed to be

released as given under:

S. No.

Particulars

ARN

Amount Claimed in RFD-01

<Auto-populated>

Amount Inadmissible in RFD-06

<Auto-populated>

Amount Adjusted in RFD-06

<Auto-populated>

Amount Withheld in RFD-07 A

<Auto-populated>

Amount Released

Amount to be Paid

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address: ”;

OFFICIAL GAZETTE — GOVT. OF GOA

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304

(viii) after FORM GST RFD-01 B, the following FORM shall be inserted, namely:—

“FORM GST RFD-01 W

[Refer Rule 90(5)]

Application for Withdrawal of Refund Application

1. ARN:

2. GSTIN:

3. Name of Business (Legal):

4. Trade Name, if any:

5. Tax Period:

6. Amount of Refund Claimed:

7. Grounds for Withdrawing Refund Claim:

i. Filed the refund application by mistake

ii. Filed Refund Application under wrong category

iii. Wrong details mentioned in the refund application

iv. Others (Please Specify)

8. Declaration: I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given

herein is true and correct to the best of my/our knowledge and belief and nothing has been

concealed there from.

Place:

Signature of Authorised Signatory

Date:

Name

Designation/Status”.

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

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

Porvorim, 9th June, 2021.

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