321

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(202)1494

In exercise of the powers conferred by sub-section (1) of section 50 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017) read with section 148 of the said Act, the

Government of Goa, on the recommendations of the Council, hereby makes the following

further amendments in Government notification No. 38/1/2017-Fin(R&C)(8) dated the 30th June,

2017, published in Official Gazette, Series I No. 13, Extraordinary No. 3, dated the 30th June,

2017, namely:—

In the said notification, in the first paragraph, in the first proviso,

(i) for the words, letters and figures “required to furnish the returns in FORM GSTR-3B,

but fail to furnish the said return along with payment of tax”, the words “liable to pay tax

but fail to do so” shall be substituted;

(ii) in the Table, in column 4, in the heading, for the words “Tax period”, the words

“month/Quarter” shall be substituted;

(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted,

namely:—

(1)

(2)

(3)

(4)

“4.

Taxpayers having an aggregate

turnover of more than rupees 5

crores in the preceding financial

year

9 per cent for the first 15 days

from the due date and 18 per

cent thereafter

March,

2021,

April,

2021 and May, 2021

Taxpayers having an aggregate

turnover of up to rupees 5 crores in

the preceding financial year who

are liable to furnish the return as

specified under sub-section (1) of

section 39

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

March, 2021

SERIES I No. 12

Panaji, 17th June, 2021 (Jyaistha 27, 1943)

Reg. No. RNP/GOA/32/2021-23

RNI No. GOAENG/2002/6410

___________________________________________________________________________________________

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

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(1)

(2)

(3)

(4)

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

April, 2021

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

May, 2021

Taxpayers having an aggregate

turnover of up to rupees 5 crores in

the preceding financial year who

are liable to furnish the return as

specified under proviso to sub-

section (1) of section 39

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

March, 2021

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

April, 2021

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

May, 2021

Taxpayers

who

are

liable

furnish the return as specified

under sub-section (2) of section 39

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

Quarter ending March,

2021”.

2. This notification shall be deemed to have come into force with effect from the 18th day of

May, 2021.

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

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

Porvorim, 16th June, 2021.

______

Notification

38/1/2017-Fin(R&C)(203)1495

In exercise of the powers conferred by section 128 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 makes the following

further amendments in the Government notification No. 38/1/2017-Fin(R&C)(87) dated the 31st

December, 2018, published in the Official Gazette, Series I No. 39, Extraordinary No. 2, dated

the 31st December, 2018, namely:—

In the said notification,—

(i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the

following Table shall be substituted, namely:—

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“Table

Sr.

No.

Class of registered persons

Tax period

Period for which late fee

waived

(1)

(2)

(3)

(4)

Taxpayers having an aggregate turnover of

more than rupees 5 crores in the preceding

financial year

March,

2021,

April, 2021 and

May, 2021

Fifteen days from the due

date of furnishing return

Taxpayers having an aggregate turnover of up

to rupees 5 crores in the preceding financial

year who are liable to furnish the return as

specified under sub-section (1) of section 39

March, 2021

Sixty days from the due

date of furnishing return

April, 2021

Forty-five days from the due

date of furnishing return

May, 2021

Thirty days from the due

date of furnishing return

Taxpayers having an aggregate turnover of up

to rupees 5 crores in the preceding financial

year who are liable to furnish the return as

specified under proviso to sub-section (1) of

section 39

January-March,

2021

Sixty days from the due

date of furnishing return.”;

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

“Provided also that for the registered persons who failed to furnish the return in FORM

GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish

the said return between the period from the 1st day of June, 2021 to the 31st day of

August, 2021, the total amount of late fee under section 47 of the said Act, shall stand

waived which is in excess of five hundred rupees:

Provided also that where the total amount of state tax payable in the said return is nil,

the total amount of late fee under section 47 of the said Act shall stand waived which is in

excess of two hundred and fifty rupees for the registered persons who failed to furnish the

return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due

date but furnish the said return between the period from the 1st day of June, 2021 to the

31st day of August, 2021:

Provided also that the total amount of late fee payable under section 47 of the said Act

for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case

may be, shall stand waived which is in excess of an amount as specified in column (3) of

the Table given below, for the class of registered persons mentioned in the corresponding

entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by

the due date, namely:—

Table

Sr.No.

Class of registered persons

Amount

(1)

(2)

(3)

Registered persons whose total amount of state tax payable in

the said return is nil

Two

hundred

and

fifty

rupees

Registered persons having an aggregate turnover of up to

rupees 1.5 crores in the preceding financial year, other than

those covered under S. No. 1

One thousand rupees

Taxpayers having an aggregate turnover of more than rupees

1.5 crores and up to rupees 5 crores in the preceding financial

year, other than those covered under S. No. 1

Two

thousand

and

five

hundred rupees”.

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

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

Porvorim, 16th June, 2021.

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Notification

38/1/2017-Fin(R&C)(204)1496

In exercise of the powers conferred by section 128 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 makes the following

further amendments in the Government notification No. 38/1/2017-Fin(R&C)(43)/433 dated the

31st January, 2018, published in the Official Gazette, Series I No. 44, Extraordinary No. 2, dated

the 5th February, 2018, namely:—

In the said notification, after the fourth proviso, the following proviso shall be inserted,

namely:—

“Provided also that the total amount of late fee payable under section 47 of the said Act

for the tax period June, 2021, onwards or quarter ending June, 2021 onwards as the case

may be, shall stand waived which is in excess of an amount as specified in column (3) of the

Table given below, for the class of registered persons mentioned in the corresponding entry

in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM

GSTR-1 by the due date, namely:—

Table

Sr.

No.

Class of registered persons

Amount

(1)

(2)

(3)

Registered persons who have nil outward supplies in the tax

period

Two

hundred

and

fifty

rupees

Registered persons having an aggregate turnover of up to rupees

1.5 crores in the preceding financial year, other than those

covered under S. No. 1

One thousand rupees

Registered persons having an aggregate turnover of more than

rupees 1.5 crores and up to rupees 5 crores in the preceding

financial year, other than those covered under S. No. 1

Two

thousand

and

five

hundred rupees”.

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

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

Porvorim, 16th June, 2021.

______

Notification

38/1/2017-Fin(R&C)(205)1497

In exercise of the powers conferred by section 128 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 makes the following

further amendments in the Government notification No. 38/1/2017-Fin(R&C)(38)/323 dated the

12th January, 2018, published in the Official Gazette, Series I No. 41, Extraordinary, dated the

16th January, 2018, namely:—

In the said notification, after the fourth proviso, the following proviso shall be inserted,

namely:—

“Provided also that the total amount of late fee payable under section 47 of the said Act for

financial year 2021-22 onwards, by the registered persons who fail to furnish the return in

FORM GSTR-4 by the due date, shall stand waived—

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(i) which is in excess of two hundred and fifty rupees where the total amount of State tax

payable in the said return is nil;

(ii) which is in excess of one thousand rupees for the registered persons other than those

covered under clause (i).”.

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

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

Porvorim, 16th June, 2021.

______

Notification

38/1/2017-Fin(R&C)(206)1498

In exercise of the powers conferred by section 128 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 waives the amount of late

fee payable under section 47 of the said Act by any registered person, required to deduct tax at

source under the provisions of section 51 of the said Act, for failure to furnish the return in Form

GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount

of twenty five rupees for every day during which such failure continues:

Provided that the total amount of late fee payable under section 47 of the said Act by such

registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021

onwards, by the due date, shall stand waived which is in excess of an amount of one thousand

rupees.

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

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

Porvorim, 16th June, 2021.

______

Notification

38/1/2017-Fin(R&C)(207)1499

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 amendment in Government notification No. 38/1/2017-Fin(R&C)(133),

dated the 30th March, 2020, published in the Extraordinary Official Gazette, Series I No. 52

dated the 30th March, 2020, namely:—

In the said notification, in the first paragraph, after the words “notifies registered person,

other than”, the words “a government department, a local authority,” shall be inserted.

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

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

Porvorim, 16th June, 2021.

______

Notification

38/1/2017-Fin(R&C)(208)/1500

In exercise of the powers conferred by section 168A 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

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Government of Goa, on the recommendations of the Council, hereby makes the following

amendments in the Government notification No. 38/1/2017-Fin (R&C)(199)/1408, dated the 25th

May, 2021, published in the Extraordinary Official Gazette, Series I No. 8, dated the 26th May,

2021, namely:—

In the said notification, in the first paragraph,—

(i) in clause (i),—

a. for the figures, letters and words “30th day of May, 2021”, the figures, letters and

words “29th day of June, 2021” shall be substituted;

b. for the figures, letters and words “31st day of May, 2021”, the figures, letters and

words “30th day of June, 2021” shall be substituted;

(ii) in proviso to clause (i),—

a. for the figures, letters and words “31st day of May, 2021”, the figures, letters and

words “30th day of June, 2021” shall be substituted;

b. for the figures, letters and words “15th day of June, 2021”, the figures, letters and

words “15th day of July, 2021” shall be substituted;

(iii) in clause (ii),—

a. for the figures, letters and words “30th day of May, 2021”, the figures, letters and

words “29th day of June, 2021” shall be substituted;

b. for the figures, letters and words “31st day of May, 2021”, the figures, letters and

words “30th day of June, 2021” shall be substituted.

2. This notification shall come into force with effect from the 30th day of May, 2021.

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

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

Porvorim, 16th June, 2021.

________

Notification

38/1/2017-Fin(R&C)(209)1501

In exercise of the powers conferred by section 148 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 further amendments in the Government Notification No. 38/1/2017

Fin (R&C)(100)/2805, dated the 08th May, 2019, published in the Official Gazette, Series I No. 6,

Extraordinary, dated the 09th May 2019, namely:—

In the said notification, in the third paragraph, in the second proviso, for the figures, letters

and words “31st day of May, 2021”, the figure, letters and words “31st day of July, 2021” shall

be substituted.

2. This notification shall be deemed to have come into force with effect from the 31st day of

May, 2021.

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

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

Porvorim, 16th June, 2021.

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Notification

38/1/2017-Fin(R&C)(210)1502

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 (Fifth Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force

with effect from 01st day of June, 2021.

2. In the Goa Goods and Services Tax Rules, 2017,—

(i) in sub-rule (1) of rule 26, in the fourth proviso, with effect from the 31st day of May,

2021, for the figures, letters and words “31st day of May, 2021”, the figures, letters and

words “31st day of August, 2021” shall be substituted;

(ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be

substituted, namely:—

“Provided further that such condition shall apply cumulatively for the period April, May

and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter

ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment

of input tax credit for the said months in accordance with the condition above.”;

(iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted,

namely:—

“Provided further that a registered person may furnish such details, for the month of

May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.”.

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

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

Porvorim, 16th June, 2021.

——————

Department of Home

Home–General Division

___

Notification

1/72/2013-HD(G)/Colvale/2297

Read: Government Notification No. HD-34-1410/1966-A dated 05th October, 1966, published

in the Official Gazette, Series I No. 29 dated 20th October, 1966.

In exercise of the powers conferred by clause (s) of section 2 of the Code of Criminal

Procedure, 1973 (Central Act 2 of 1974), the Government of Goa hereby declares the place

Colvale at Colvale to be Colvale Police Station with jurisdiction over the local areas of villages

specified below:—

(1) Assonora.

(2) Thivim.

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(3) Sirsaim.

(4) Pirnah.

(5) Revoda.

(6) Nadora.

(7) Colval.

(8) Camurlim.

The Government of Goa further declares that the areas now brought within the jurisdiction

of Colvale Police Station shall cease to be within the jurisdiction of Mapuca Police Station and

Bicholim Police Station, as the case may be.

This Notification shall come into force with immediate effect.

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

Pritidas Upasso Gaonkar, Under Secretary (Home-I).

Porvorim, 17th June, 2021.

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