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Panaji, 07th September, 2021 (Bhadra 16, 1943)
SERIES I No. 23
Reg. No. RNP/GOA/32/2021-2023
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
Suggestions are welcomed on e-mail: dir–[email protected]
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)
A
BILL
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
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.
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:—
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“(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 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 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:
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),
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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 further 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;
(c) sub-section (3) shall be omitted.
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
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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
services 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 sum
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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 Article 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.
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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
(c) the activities specified in Schedule I, made
or agreed to be made without a consideration;
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 of
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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;
(c) stock of goods;
(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 the
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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 the
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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) of
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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,
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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:
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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 compilation
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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
[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.
3. Treatment or process
Any treatment or process which is applied to
another person’s goods is a supply of services.
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;
(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
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
Institution of Engineers (India); or
(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;
(c) temporary transfer or permitting the use or
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; and
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(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.
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 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, Barge (Taxation on Goods)
(Amendment) Bill, 2021
(Bill No. 41 of 2021)
A
BILL
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.
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
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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
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;
(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
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.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 23
(EXTRAORDINARY No. 6)
7TH SEPTEMBER, 2021
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The Goa Barge (Taxation on Goods)
(Amendment) Act, 2021
(Goa Act 23 of 2021) [31-08-2021]
AN
ACT
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.
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.
Secretariat
CHOKHA RAM GARG
Porvorim, Goa.
Secretary to the
Dated: 07-09-2021.
Government of Goa
Law Department
(Legal Affairs).
______
Notification
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]
AN
ACT
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
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
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“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:—
“(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 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 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:
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:—
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“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),
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 further that where the
detained or seized goods are perishable
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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;
(c) sub-section (3) shall be omitted.
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).
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