Goa Gazette, No. 2122-23, 07 September 2021

RNI No. GOAENG/2002/6410

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

Panaji, 07th September, 2021 (Bhadra 16, 1943) SERIES I No. 23 PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 6

Goa Legislature Secretariat

–––

LA/LEGN/2021/825

The following bill which was introduced in the Legislative Assembly of the State of Goa on 28th July, 2021 is hereby published for general information in pursuance of Rule– 138 of the Rules of Procedure and Conduct of Business of the Goa Legislative Assembly. ________

The Goa Goods and Services Tax (Amendment) Bill, 2021

(Bill No. 26 of 2021)

BILL

deemed to have come into force on 1st day of June, 2021.

2. Amendment of section 7.— In the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the "principal Act"), in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:—

"(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration.

further to amend the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017).

BE it enacted by the Legislative Assembly of Goa in the Seventy-second Year of the Republic of India as follows:—

1. Short title and commencement.— (1) This Act may be called the Goa Goods and Services Tax (Amendment) Act, 2021.

(2) The provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint, except section 6 which shall be Explanation.— For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;".

3. Amendment of section 16.— In section 16 of the principal Act, in sub-section (2), after clause (a), the following clause shall be inserted, namely:—

1319 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021

"(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;".

4. Amendment of section 35.— In section 35 of the principal Act, sub-section (5) shall be omitted.

5. Substitution of section 44.— For section 44 of the principal Act, the following section shall be substituted, namely:––

"44. Annual return.— Every registered person, other than an Input Ser vice Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-cer tified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed:

Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section:

Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor- General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.".

6. Amendment of section 50.— In section 50 of the principal Act, in sub-section (1), for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:—

"Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger.".

7. Amendment of section 74.— In section 74 of the principal Act, in Explanation 1, in clause (ii), for the words and figures "sections 122, 125, 129 and 130", the words and figures "sections 122 and 125" shall be substituted.

8. Amendment of section 75.— In section 75 of the principal Act, in sub-section (12), the following Explanation shall be inserted, namely:—

"Explanation.— For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.".

9. Amendment of section 83.— In section 83 of the principal Act, for sub-section (1), the following sub-section shall be substituted, namely:—

"(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.".

10. Amendment of section 107.— In section 107 of the principal Act, in sub-section (6),1320 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 the following proviso shall be inserted, namely:—

"Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty- five per cent. of the penalty has been paid by the appellant.".

11. Amendment of section 129.— In section

129 of the principal Act,—

(i) in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:—

"(a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;

(b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent. of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;";

(ii) sub-section (2) shall be omitted;

(iii) for sub-section (3), the following sub-

section shall be substituted, namely:—

"(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).";

(iv) in sub-section (4), for the words "No tax, interest or penalty", the words "No penalty" shall be substituted;

(v) for sub-section (6), the following sub-

-section shall be substituted, namely:—

"(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):

Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:

Provided fur ther that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.".

12. Amendment of section 130.— In section

130 of the principal Act,—

(a) in sub-section (1), for the words "Notwithstanding anything contained in this Act, if", the word "Where" shall be substituted;

(b) in sub-section (2), in the second proviso, for the words, brackets and figures "amount of penalty leviable under sub- section (1) of section 129", the words "penalty equal to hundred per cent. of the tax payable on such goods" shall be substituted;

13. Substitution of section 151.— For section 151 of the principal Act, the following section shall be substituted, namely:––

"151. Power to call for Information.— The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in1321 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 connection with this Act, within such time, in such form, and in such manner, as may be specified therein.".

14. Amendment of section 152.— In section

152 of the principal Act,––

(a) in sub-section (1),—

(i) the words "of any individual return

or part thereof" shall be omitted;

(ii) after the words "any proceedings under this Act", the words "without giving an opportunity of being heard to the person concerned" shall be inserted;

(b) sub-section (2) shall be omitted.

15. Amendment of Schedule II.— In Schedule II of the principal Act, paragraph 7 shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.

Statement of Objects and Reasons

Clause 2 of the Bill seeks to amend section 7 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the "said Act"), with retrospective effect from the 1st July, 2017, by inserting a new clause (aa) in sub-section (1) thereof, so as to ensure levy of tax on activities or transactions involving supply of goods or ser vices by any person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration.

It is also proposed to insert an Explanation therein, to clarify that the person or its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one person to another.

Clause 3 of the Bill seeks to amend section 16 of the said Act by inserting a new clause (aa) in sub-section (2) thereof, so as to provide that input tax credit on invoice or debit note may be availed only when the details of such invoice or debit note has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note.

Clause 4 of the Bill seeks to omit sub- section (5) of section 35 of the said Act so as to remove the mandatory requirement of getting annual accounts audited and the reconciliation statement submitted by specified professional.

Clause 5 of the Bill seeks to substitute a new section for section 44 of the said Act so as to remove the mandatory requirement of furnishing a reconciliation statement duly audited by specified professional and to provide for filing of the annual return on self- certification basis. It further empowers the Commissioner to exempt a class of taxpayers from the requirement of filing the annual return.

Clause 6 of the Bill seeks to amend section 50 of the said Act to substitute the proviso to sub-section (1) so as to charge interest on net cash liability retrospectively with effect from the 1st July, 2017.

Clause 7 of the Bill seeks to amend section 74 of the said Act so as to make seizure and confiscation of goods and conveyances in transit a separate proceeding from the recovery of tax.

Clause 8 of the Bill seeks to amend section 75 of the said Act so as to insert an Explanation in sub-section (12) to clarify that "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.

Clause 9 of the Bill seeks to substitute sub-section (1) of section 83 of the said Act so as to provide that provisional attachment shall remain valid for the entire period starting from the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV till the expiry of a period of one year from the date of order made thereunder.

Clause 10 of the Bill seeks to insert a new proviso in sub-section (6) of section 107 of the said Act so as to provide that no appeal shall be filed against an order made under sub-section (3) of section 129, unless a sum1322 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 equal to twenty-five percent of the penalty has been paid by the appellant.

Clause 11 of the Bill seeks to amend section 129 of the said Act so as to delink the proceedings under that section relating to detention, seizure and release of goods and conveyances in transit, from the proceedings under section 130 relating to confiscation of goods or conveyances and levy of penalty.

Clause 12 of the Bill seeks to amend section 130 of the said Act, so as to delink the proceedings under that section relating to confiscation of goods or conveyances and levy of penalty from the proceedings under section 129 relating to detention, seizure and release of goods and conveyances in transit.

Clause 13 of the Bill seeks to substitute section 151 of the said Act so as to empower the commissioner to call for information from any person relating to any matters dealt with in connection with the Act.

Clause 14 of the Bill seeks to amend sub- section (1) of section 152 of the said Act so as to provide that no information obtained under sections 150 and 151 shall be used for the purposes of any proceedings under the Act without giving an opportunity of being heard to the person concerned.

Clause 15 of the Bill seeks to omit paragraph 7 of Schedule II to the said Act, with retrospective effect from the 1st day of July, 2017, consequent to the amendments made in section 7.

Financial Memorandum

The proposed Goa Goods and Services Tax (Amendment) Bill, 2021 does not involve any recurring or non-recurring expenditure from the Consolidated Fund of the State.

Memorandum Regarding Delegated Legislation

Clause 1(2) of the Bill empowers the Government to issue Notification for appointing date for bringing the provisions thereto into force except clause 6, thereof.

Clause 5 of the Bill seeks to amend section 44 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (herein after referred to as the "said Act") so as to empower the Government to provide by rules the time within which and the form and manner in which every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return.

Clause 9 of the Bill seeks to amend section 83 of the said Act by substituting sub-section (1) thereof, which empowers the Government to provide by rules the manner in which the Commissioner may attach provisionally any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122.

Clause 11 of the Bill seeks to amend section 129 of the said Act and sub-section (6) of the said section seeks to empower the Government to provide by rules the manner in which and the time within which the goods or conveyance detained or seized under that section shall be sold or disposed of.

These delegations are of a normal

character.

Assembly Hall, SHRI PRAMOD SAWANT Porvorim-Goa. Hon. Chief Minister/ Dated: 23-07-2021. Finance Minister.

Assembly Hall, SMT. NAMRATA ULMAN Porvorim-Goa, Secretary to the Legislative Dated: 23-07-2021. Assembly of Goa.

Governor's Recommendation under Article 207 of the Constitution of India

In pursuance of Ar ticle 207 of the Constitution of India, I, P. S. Sreedharan Pillai, the Governor of Goa, hereby recommend the introduction and consideration of the Goa Goods and Services Tax (Amendment) Bill, 2021 by the Legislative Assembly of Goa.

RAJ BHAVAN P. S. SREEDHARANT PILLAI Date: 17-07-2021. Governor of Goa.

1323 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021

ANNEXURE

Extracts from the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)

7. Scope of supply.— (1) For the purposes of this

Act, the expression "supply" includes—

(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;

(b) import of services for a consideration whether or not in the course or furtherance of business; and

A) Where certain activities or transactions, constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II

(2) Notwithstanding anything contained in sub-

section (1),—

(a) activities or transactions specified in

Schedule III; or

(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.

(3) Subject to the provisions of sub-sections (1), (1A) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as—

(a) a supply of goods and not as a supply of

services; or

(b) a supply of services and not as a supply of

goods.

*****

16. Eligibility and conditions for taking input tax credit.— (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.

(2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,—

(a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;

(b) he has received the goods or services or

both.

Explanation.— For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services—

(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;

(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person;

(c) subject to the provisions of "section 41 or section 43A", the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and

(d) he has furnished the return under

section 39:

Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment:

Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon, in such manner as may be prescribed:

Provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon.

(3) Where the registered person has claimed depreciation on the tax component of the cost of1324 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 capital goods and plant and machinery under the provisions of the Income-tax Act, 1961 (Central Act 43 of 1961), the input tax credit on the said tax component shall not be allowed.

(4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier.

*****

35. Accounts and other records.— (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of—

(a) production or manufacture of goods;

(b) inward and outward supply of goods or

services or both;

(d) input tax credit availed;

(e) output tax payable and paid; and

(f) such other particulars as may be prescribed:

Provided that where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business:

Provided further that the registered person may keep and maintain such accounts and other particulars in electronic form in such manner as may be prescribed.

(2) Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed.

(3) The Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified

therein.

(4) Where the Commissioner considers that any class of taxable persons is not in a position to keep and maintain accounts in accordance with the provisions of this section, he may, for reasons to be

recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed.

(5) Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.

Provided that nothing contained in this sub- section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.

(6) Subject to the provisions of clause (h) of sub- section (5) of section 17, where the registered person fails to account for the goods or services or both in accordance with the provisions of sub-section (1), the proper officer shall determine the amount of tax payable on the goods or services or both that are not accounted for, as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of such tax.

*****

44. Annual return.— (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.

"Provided that the commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein:

Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner."

(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub- section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the1325 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 audited annual financial statement, and such other particulars as may be prescribed.

***** 50. Interest on delayed payment of tax.— (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of the Council.

"Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash ledger.".

(2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid.

(3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty-four per cent., as may be notified by the Government on the recommendations of the Council.

***** 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.— (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty equivalent to the tax specified in the notice.

(2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in sub-section (10) for issuance of order.

(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax.

(4) The service of statement under sub-section (3) shall be deemed to be service of notice under sub-section (1) of section 73, subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or any wilful- misstatement or suppression of facts to evade tax, for periods other than those covered under sub- section (1) are the same as are mentioned in the earlier notice.

(5) The person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.

(6) The proper officer, on receipt of such information, shall not serve any notice under sub- section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder.

(7) Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub- section (1) in respect of such amount which falls short of the amount actually payable.

(8) Where any person chargeable with tax under sub-section (1) pays the said tax along with interest payable under section 50 and a penalty equivalent to twenty five per cent. of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded.

(9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.

(10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the1326 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund.

(11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded.

Explanation 1.— For the purposes of section 73

and this section,—

(i) the expression "all proceedings in respect of the said notice" shall not include proceedings under section 132;

(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under sections 122, 125, 129 and 130 are deemed to be concluded.

Explanation 2.— For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer.

***** 75. General provisions relating to determination of tax.— (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74, as the case may be.

(2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73.

(3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of communication of the said direction.

(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.

(5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing:

Provided that no such adjournment shall be granted for more than three times to a person during the proceedings.

(6) The proper officer, in his order, shall set out

the relevant facts and the basis of his decision.

(7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.

(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified.

(9) The interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability.

(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within three years as provided for in sub-section (10) of section 73 or within five years as provided for in sub-section (10) of section 74.

(11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub-section (10) of section 73 or sub-section (10) of1327 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 section 74 where proceedings are initiated by way of issue of a show cause notice under the said sections.

(12) Notwithstanding anything contained in section 73 or section 74, where any amount of self- assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79.

(13) Where any penalty is imposed under section 73 or section 74, no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act.

*****

83. Provisional attachment to protect revenue in certain cases.— (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed.

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub- section (1).

*****

107. Appeals to Appellate Authority.— (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

(2) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act or the Central Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.

(3) Where, in pursuance of an order under sub- section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application.

(4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.

(5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed.

(6) No appeal shall be filed under sub-section (1),

unless the appellant has paid –

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and

(b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum twenty- five crore rupees in relation to which the appeal has been filed.

(7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.

(8) The Appellate Authority shall give an

opportunity to the appellant of being heard.

(9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:

Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.

(10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.

(11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming,1328 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order:

Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:

Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74.

(12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.

(13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:

Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year.

(14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority.

(15) A copy of the order passed by the Appellate Authority shall also be sent to the Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of central tax or an authority designated by him in this behalf.

(16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties.

*****

129. Detention, seizure and release of goods and conveyances in transit.— (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,—

(a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty;

(b) on payment of the applicable tax and penalty equal to the fifty per cent. of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty;

(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed:

Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.

(2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances.

(3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c).

(4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.

(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded.

(6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1) within fourteen days of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section 130:

1329 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021

Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fourteen days may be reduced by the proper officer.

*****

130. Confiscation of goods or conveyances and levy of penalty.— (1) Notwithstanding anything contained in this Act, if any person—

(i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or

(ii) does not account for any goods on which

he is liable to pay tax under this Act; or

(iii) supplies any goods liable to tax under this Act without having applied for registration; or

(iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or

(v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122.

(2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit:

Provided that such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon:

Provided further that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub-section (1) of section 129:

Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon.

(3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax, penalty and charges payable in respect of such goods or conveyance.

(4) No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard.

(5) Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government.

(6) The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession.

(7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government.

*****

151. Power to collect statistics.— (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act.

(2) Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such form and manner as may be prescribed, relating to any matter in respect of which statistics is to be collected.

*****

152. Bar on disclosure of information.— (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be used for the purpose of any proceedings under this Act.

(2) Except for the purposes of prosecution under this Act or any other Act for the time being in force, no person who is not engaged in the collection of statistics under this Act or compilation1330 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 or computerisation thereof for the purposes of this Act, shall be permitted to see or have access to any information or any individual return referred to in section 151.

(3) Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest to publish such information.

*****

SCHEDULE II

(c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless—

(i) the business is transferred as a going

concern to another person; or

(ii) the business is carried on by a personal representative who is deemed to be a taxable person.

5. Supply of services

[See section 7]

Activities or transactions to be treated as supply of goods or supply of services

1. Transfer

(a) any transfer of the title in goods is a supply

of goods;

(b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services;

(c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods.

2. Land and Building

(a) any lease, tenancy, easement, licence to

occupy land is a supply of services;

(b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services.

The following shall be treated as supply of

service, namely:—

(a) renting of immovable property;

(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.

Explanation.— For the purposes of this clause —

(1) the expression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:—

(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or

(ii) a chartered engineer registered with the 3. Treatment or process

Any treatment or process which is applied to

another person's goods is a supply of services.

Institution of Engineers (India); or

4. Transfer of business assets

(a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, such transfer or disposal is a supply of goods by the person;

(b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, the usage or making available of such goods is a supply of services;

(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;

(2) the expression "construction" includes additions, alterations, replacements or remodeling of any existing civil structure;

enjoyment of any intellectual property right;

(d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;

(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and1331 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 (f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.

BE it enacted by the Legislative Assembly of Goa in the Seventy-second Year of the Republic of India as follows:—

6. Composite supply

The following composite supplies shall be

treated as a supply of services, namely:—

(a) works contract as defined in clause (119) of

section 2; and

(b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.

7. Supply of Goods

The following shall be treated as supply of goods,

namely:—

Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration.

*****

Assembly Hall, SHRI PRAMOD SAWANT Porvorim-Goa. Hon. Chief Minister/ Dated: 23-07-2021. Finance Minister.

Assembly Hall, SMT. NAMRATA ULMAN Porvorim-Goa. Secretary to the Legislative Dated: 23-07-2021. Assembly of Goa.

_____

LA/LEGN/2021/831

The Goa, Barge (Taxation on Goods) (Amendment) Bill, 2021

(Bill No. 41 of 2021)

BILL

1. Short title and commencement.— (1) This Act may be called the Goa Barge (Taxation on Goods) (Amendment) Act, 2021.

(2) It shall come into force at once.

2. Amendment of long title.— In the Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985 (Act 22 of 1985) (hereinafter referred to as the "principal Act"), in the long title, for the words "Union Territory of Goa, Daman and Diu" the words "State of Goa" shall be substituted.

3. Amendment of section 1.— In section 1

of the principal Act,—

(i) in sub-section (1), the expression,

"Daman and Diu" shall be omitted;

(ii) in sub-section (2), for the words "Union Territory of Goa, Daman and Diu", the words "State of Goa" shall be substituted.

4. Amendment of section 2.— In section 2

of the principal Act,—

(i) in clause (2) the expression, "Daman

and Diu", shall be omitted;

(ii) in clause (8), for the expression "Union Territory of Goa, Daman and Diu", wherever it occurs, the expression "State of Goa" shall be substituted.

5. Amendment of section 4.— In section 4 of the principal Act, in sub-section (1), for the words "monthly return", the words "quarterly return" shall be substituted.

Statement of Objects and Reasons

The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985 (Act 22 of 1985) (hereinafter referred to as the "said Act") was enacted by the Legislative Assembly of Goa, Daman and Diu when Goa was part of the Union Territory of Goa, Daman and Diu. After enactment of the Goa, Daman and Diu Reorganisation Act, 1987 (Central Act 18 of 1987), a new State of Goa as also the new further to amend the Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985 (Act 22 of 1985).

1332 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021

Union territory of Daman and Diu was formed. After Goa attained Statehood, the said Act remained in force and it is now proposed to omit the expression , "Daman and Diu" and "Union territory" of Goa, Daman and Diu from the said Act.

The Bill also seeks to amend section 4 of the said Act so as to make it convenient to the registered owner of the barge to file the returns quarterly.

This Bill seeks to achieve the above objects.

Financial Memorandum

No financial implications are involved in

this Bill.

Memorandum Regarding Delegated Legislation

No delegated legislation in envisaged in

this Bill

Porvorim-Goa. MICHAEL LOBO 27th July, 2021 Minister for Ports

Assembly Hall NAMRATA A. ULMAN Porvorim-Goa. Secretary to the 27th July, 2021 Legislative Assembly of Goa

ANNEXURE

Extract of sections 2 and 4 of the Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985 (Act 22 of 1985)

2. Definitions.— In this Act, unless the context

otherwise requires,— (1) "barge" means every

description of water craft, mechanically propelled (6) "registered owner" means a person in whose name a barge is registered under any law for the time being in force;

(7) "tax" means the tax referred to in section 3;

(8) "Tax Officer" means such officer as the Government may, by notification in the Official Gazette, appoint to be the Tax Officer for the whole of the Union territory of Goa, Daman and Diu, or for any area or areas thereof for the purposes of this Act and the Government may appoint more than one officer as Tax Officer for the whole of the Union territory of Goa, Daman and Diu or, for any area thereof.

4. Submission of returns.— (1) In respect of every barge owned by him, the registered owner or his representative shall deliver or cause to be delivered to the Tax Officer or to such prescribed officer as the Tax Officer may specify, a monthly return in the prescribed form and manner.

(2) When any return is received by a prescribed officer, he shall forward it to the Tax Officer within the prescribed period and in the prescribed manner.

Porvorim-Goa. MICHAEL LOBO 27th July, 2021. Minister for Ports.

Assembly Hall NAMRATA A. ULMAN Porvorim-Goa. Secretary to the 27th July, 2021. Legislative Assembly of Goa.

_____

Department of Law

Legal Affairs Division __

Notification

and which is used or capable of being used as a

means of transport of goods;

(2) "Government" means the Government of Goa,

Daman and Diu;

(3) "goods" include minerals and anything carried by a barge except living persons, but does not include personal luggage of crew travelling in the barge and the equipment ordinarily used with the barge;

(4) "month" means a calendar month;

(5) "prescribed" means prescribed by the rules

made under this Act;

7/24/2021-LA

The Goa Barge (Taxation on Goods) (Amendment) Act, 2021 (Goa Act 23 of 2021), which has been passed by the Legislative Assembly of Goa on 29-07-2021 and assented to by the Governor of Goa on 31-08-2021, is hereby published for the general information of the public.

D. S. Raut Dessai, Joint Secretary (Law).

Porvorim, 7th September, 2021.

1333 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021

The Goa Barge (Taxation on Goods) (Amendment) Act, 2021

(Goa Act 23 of 2021) [31-08-2021]

ACT

the words "monthly return", the words "quarterly return" shall be substituted.

Secretariat CHOKHA RAM GARG Porvorim, Goa. Secretary to the Dated: 07-09-2021. Government of Goa

Law Department (Legal Affairs).

______

Notification

further to amend the Goa, Daman and Diu

Barge (Taxation on Goods) Act, 1985 (Act

22 of 1985).

BE it enacted by the Legislative Assembly of Goa in the Seventy-second Year of the Republic of India as follows:—

1. Short title and commencement.— (1) This Act may be called the Goa Barge (Taxation on Goods) (Amendment) Act, 2021.

(2) It shall come into force at once.

3. Amendment of section 1.— In section 1

of the principal Act,—

(i) in sub-section (1), the expression 7/19/2021-LA

The Goa Goods and Services Tax (Amendment) Act, 2021 (Goa Act 24 of 2021), which has been passed by the Legislative Assembly of Goa on 29-07-2021 and assented to by the Governor of Goa on 30-08-2021, is hereby published for the general information of the public.

D. S. Raut Dessai, Joint Secretary (Law).

Porvorim, 7th September, 2021.

__________

The Goa Goods and Services Tax (Amendment) Act, 2021

(Goa Act 24 of 2021) [30-08-2021]

ACT

further to amend the Goa Goods and Services

, "Daman and Diu" shall be omitted;

Tax Act, 2017 (Goa Act 4 of 2017).

(ii) in sub-section (2), for the words "Union Territory of Goa, Daman and Diu", the words "State of Goa" shall be substituted.

4. Amendment of section 2.— In section 2

of the principal Act,—

(i) in clause (2) the expression , "Daman

and Diu", shall be omitted;

(ii) in clause (8), for the expression "Union Territory of Goa, Daman and Diu", wherever it occurs, the expression "State of Goa" shall be substituted.

5. Amendment of section 4.— In section 4 of the principal Act, in sub-section (1), for BE it enacted by the Legislative Assembly of Goa in the Seventy-second Year of the Republic of India as follows:—

1. Short title and commencement.— (1) This Act may be called the Goa Goods and Services Tax (Amendment) Act, 2021.

(2) The provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint, except section 6 which shall be deemed to have come into force on 1st day of June, 2021.

2. Amendment of section 7.— In the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the1334 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 "principal Act"), in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:—

"(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration.

Explanation.— For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;".

3. Amendment of section 16.— In section 16 of the principal Act, in sub-section (2), after clause (a), the following clause shall be inserted, namely:—

4. Amendment of section 35.— In section 35 of the principal Act, sub-section (5) shall be omitted.

5. Substitution of section 44.— For section 44 of the principal Act, the following section shall be substituted, namely:––

"44. Annual return.— Every registered person, other than an Input Ser vice Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed:

Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section:

8. Amendment of section 75.— In section 75 of the principal Act, in sub-section (12), the following Explanation shall be inserted, namely:—

1335 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021

9. Amendment of section 83.— In section 83 of the principal Act, for sub-section (1), the following sub-section shall be substituted, namely:—

10. Amendment of section 107.— In section 107 of the principal Act, in sub-section (6), the following proviso shall be inserted, namely:—

"Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty- five per cent. of the penalty has been paid by the appellant.".

11. Amendment of section 129.— In section

129 of the principal Act,—

(i) in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:—

(ii) sub-section (2) shall be omitted;

(iii) for sub-section (3), the following sub-

-section shall be substituted, namely:—

(iv) in sub-section (4), for the words "No tax, interest or penalty", the words "No penalty" shall be substituted;

(v) for sub-section (6), the following sub-

-section shall be substituted, namely:—

Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:

Provided fur ther that where the detained or seized goods are perishable1336 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 23 (EXTRAORDINARY No. 6) 7TH SEPTEMBER, 2021 or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.".

12. Amendment of section 130.— In section

130 of the principal Act,—

(a) in sub-section (1), for the words "Notwithstanding anything contained in this Act, if", the word "Where" shall be substituted;

13. Substitution of section 151.— For section 151 of the principal Act, the following section shall be substituted, namely:––

"151. Power to call for Information.— The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.".

14. Amendment of section 152.— In section

152 of the principal Act,––

(a) in sub-section (1),—

(i) the words "of any individual return

or part thereof" shall be omitted;

(ii) after the words "any proceedings under this Act", the words "without giving an opportunity of being heard to the person concerned" shall be inserted;

(b) sub-section (2) shall be omitted.

15. Amendment of Schedule II.— In Schedule II of the principal Act, paragraph 7 shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.

Secretariat CHOKHA RAM GARG Porvorim, Goa. Secretary to the Dated: 07-09-2021. Government of Goa

Law Department

(Legal Affairs).

www.goaprintingpress.gov.in

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