1393

Panaji, 17th September, 2021 (Bhadra 26, 1943)

SERIES I No. 25

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

Notification

38/1/2017-Fin(R&C)(212)/1865

In exercise of the powers conferred by sub-

-section (2) of section 1 of the Goa Goods and

Services Tax (Amendment) Act, 2021 (Goa Act

24 of 2021), the Government of Goa hereby

appoints the 1st day of August, 2021, as the

date on which the provisions of sections 4

and 5 of the said Act shall come into force.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th September, 2021.

_____

Notification

38/1/2017-Fin(R&C)(213)/1864

In exercise of the powers conferred by

section 164 of the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017), the Government

of Goa, on the recommendations of the Council,

hereby makes the following rules further to

amend the Goa Goods and Services Tax Rules,

2017, namely:—

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

EXTRAORDINARY

1. Short title and commencement.— (1)

These rules may be called the Goa Goods and

Services Tax (Sixth Amendment) Rules, 2021.

(2) They shall be deemed to have come into

force from the 1st day of August, 2021.

2. In the Goa Goods and Services Tax Rules,

2017 (hereinafter referred to as the said rules),

for rule 80, the following rule shall be

substituted, namely:—

“80. Annual return.— (1) Every

registered person, other than those referred

to in the second proviso to section 44, 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 as specified under

section 44 electronically in FORM GSTR-9

on or before the thirty-first day of December

following the end of such financial year

through the common portal either directly

or through a Facilitation Centre notified by

the Commissioner:

Provided that a person paying tax under

section 10 shall furnish the annual return

in FORM GSTR-9A.

(2) Every electronic commerce operator

required to collect tax at source under section

52 shall furnish annual statement referred to

in sub-section (5) of the said section in FORM

GSTR-9B.

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(3) Every registered person, other than

those referred to in the second proviso to

section 44, an Input Service Distributor, a

person paying tax under section 51 or section

52, a casual taxable person and a non-resident

taxable person, whose aggregate turnover

during a financial year exceeds five crore

rupees, shall also furnish a self-certified

reconciliation statement as specified under

section 44 in FORM GSTR-9C along with the

annual return referred to in sub-rule (1), on or

before the thirty-first day of December

following the end of such financial year,

electronically through the common portal

either directly or through a Facilitation Centre

notified by the Commissioner.”.

3. In the said rules, in FORM GSTR-9, in the

instructions,—

(a) in paragraph 4,—

(A) after the word, letters and figures

“or FY 2019-20”, the word, letters and

figures “or FY 2020-21” shall be inserted;

(B) in the Table, in second column, for

the word and figures “and 2019-20”

wherever they occur, the word and

figures “, 2019-20 and 2020-21” shall be

substituted;

(b) in paragraph 5, in the Table, in second

column,—

(A) against serial number 6B, after the

letters and figures “FY 2019-20”, the

letters, figures and word “and 2020-21”

shall be inserted;

(B) against serial numbers 6C and

6D,—

(I) after the word, letters and figures

“For FY 2019-20”, the word and figures

“and 2020-21” shall be inserted;

(II) for the word and figures “and

2019-20”, the figures and word “, 2019-

20 and 2020-21” shall be substituted;

letters and figures “FY 2019-20”, the

letters, figures and word “FY 2019-20 and

2020-21” shall be substituted;

(D) against serial number 7A, 7B, 7C,

7D, 7E, 7F, 7G and 7H, in the entry, for

the figures and word “2018-19 and 2019-

20”, the figures and word “2018-19, 2019-

20 and 2020-21” shall be substituted;

(A) after the words and figures “April

2020 to September 2020.”, the following

shall be inserted, namely:—

“For FY 2020-21, Part V consists of

particulars of transactions for the

previous financial year but paid in the

FORM GSTR-3B between April 2021 to

September 2021.”;

(B) in the Table, in second column,—

(I) against serial numbers 10 and 11,

after the entries, the following entry

shall be inserted, namely:—

“For FY 2020-21, details of additions or

amendments to any of the supplies

already declared in the returns of the

previous financial year but such

amendments were furnished in Table 9A,

Table 9B and Table 9C of FORM GSTR-l of

April 2021 to September 2021 shall be

declared here.”;

(II) against serial number 12,—

(1) after the words, letters and

figures “For FY 2019-20, the

registered person shall have an

option to not fill this table.”, the

following entry shall be inserted,

namely:—

“For FY 2020-21, aggregate value

of reversal of ITC which was availed

in the previous financial year but

reversed in returns filed for the

months of April 2021 to September

2021 shall be declared here. Table

4(B) of FORM GSTR-3B may be used

for filling up these details.”;

(2) for the figures and word “2018-

19 and 2019-20”, the figures and

word “2018-19, 2019-20 and 2020-

21” shall be substituted;

(III) against serial number 13,—

(1) after the words, letters and

figures “reclaimed in FY 2020-21, the

details of such ITC reclaimed shall

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY)

17TH SEPTEMBER, 2021

1395

be furnished in the annual return for

FY 2020-21,”, the following entry

shall be inserted, namely:—

“For FY 2020-21, details of ITC for

goods or services received in the

previous financial year but ITC for the

same was availed in returns filed for

the months of April 2021 to

September 2021 shall be declared

here. Table 4(A) of FORM GSTR-3B

may be used for filling up these

details. However, any ITC which was

reversed in the FY 2020-21 as per

second proviso to sub-section (2) of

section 16 but was reclaimed in FY

2021-22, the details of such ITC

reclaimed shall be furnished in the

annual return for FY 2021-22.”;

(2) for the figures and word “2018-

19 and 2019-20”, the figures and

word “2018-19, 2019-20 and 2020-

21” shall be substituted;

(d) in paragraph 8, in the Table, in second

column, for the figures and word “2018-19

and 2019-20” wherever they occur, the

letters, figures and word “2018-19, 2019-20

and 2020-21” shall be substituted.”.

4. In the said rules, in FORM GSTR-9C,—

(i) in Part A, in the table—

(a) in Sl. No. 9, after the entry relating

to serial number K, the following serial

number and entry relating thereto shall

be inserted, namely:—

“K-1 Others .”;

(b) in Sl. No. 11, after entry relating to

“0.10%”, the following entry shall be

inserted, namely:—

“Others .”;

(I) in the heading, for the words

“Auditor’s recommendation on additional

Liability due to non- reconciliation”, the

words “Additional Liability due to non-

reconciliation” shall be substituted;

(II) after entry relating to “0.10%”, the

following entry shall be inserted,

namely:—

“Others .”;

(ii) after the table, for the portion

beginning with “Verification:” and ending

with “and balance sheet etc.”, the following

shall be substituted, namely:—

“Verification of registered person:

I hereby solemnly affirm and declare that

the information given hereinabove is true

and correct and nothing has been

concealed there from. I am uploading this

self-certified reconciliation statement in

FORM GSTR-9C. I am also uploading other

statements, as applicable, including

financial statement, profit and loss account

and balance sheet, etc.”;

(iii) in the instructions,—

(a) in paragraph 4, in the Table, in

second column, for the figures and word

“2018-19 and 2019-20” wherever they

occur, the figures and word “2018-19,

2019-20

and

2020-21”

shall

substituted;

(b) in paragraph 6, in the Table, in

second column, for the figures and word

“2018-19 and 2019-20” wherever they

occur, the figures and word “2018-19,

2019-20

and

2020-21”

shall

substituted.

paragraph shall be substituted, namely,—

“7. Part V consists of the additional

liability to be discharged by the

taxpayer due to non-reconciliation of

turnover or non-reconciliation of input

tax credit. Any refund which has been

erroneously taken and shall be paid

back to the Government shall also be

declared in this table. Lastly, any other

outstanding demand which is to be

settled by the taxpayer shall be

declared in this Table.”;

(iv) Part B Certification shall be omitted.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th September, 2021.

OFFICIAL GAZETTE — GOVT. OF GOA

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17TH SEPTEMBER, 2021

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Goa Legislature Secretariat

–––

LA/LEGN/2021/853

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 29th 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 Public Gambling (Amendment)

Bill, 2021

(BILL No. 42 of 2021)

BILL

further to amend the Goa, Daman and Diu

Public Gambling Act, 1976 (Act No. 14 of

1976).

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 Public Gambling

(Amendment) Act, 2021.

(2) It shall come into force at once.

2. Amendment of long title.— In the Goa,

Daman and Diu Public Gambling Act, 1976

(Act No. 14 of 1976) (hereinafter referred to

as the “principal Act), in the long title, for

the expression “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 expression

“Union territory of Goa, Daman and Diu”,

the expression “State of Goa” shall be

substituted.

4. Substitution of section 3.— For section 3

of the principal Act, the following section shall

be substituted, namely:—

“3. Punishment for keeping common

gaming-house.— Whoever,—

(a) opens, keeps or uses any house,

room or place for the purpose of a

common gaming-house,

(b) being the owner or occupier of any

such house, room or place knowingly or

willfully permits the same to be opened,

occupied, kept or used by any other

person for the purpose aforesaid,

in any manner assists in conducting the

business of, any such house, room or

place opened, occupied, kept or used for

the purpose aforesaid,

(d) advances or furnishes money for

the purpose of gaming with persons,

frequenting any such house, room or

place,

shall be punishable with imprisonment for a

term which may extend to three years, or

with fine which may extend to seven

thousand rupees or with both.

Provided that —

(i)

for

the

first

offence,

such

imprisonment shall not be less than two

months and the fine shall not be less than

three thousand rupees,

(ii) for the second offence, such

imprisonment shall not be less than six

months and the fine shall not be less than

five thousand rupees, and

(iii) for the third or subsequent offence,

such imprisonment shall not be less than

one year and the fine shall not be less than

seven thousand rupees.”.

5. Amendment of section 4.— In section 4 of

the principal Act, for sub-section (1), the

following sub-section shall be substituted,

namely:—

“(1) Whosoever is found in any common

gaming-house gaming or present for the

purpose of gaming shall be punishable

with imprisonment for a term which may

extend to three years or with fine which

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may extend to seven thousand rupees or

with both.

Provided that,—

(a) for the first offence, such

imprisonment shall not be less than three

months and the fine shall not be less

than four thousand rupees,

(b) for the second offence, such

imprisonment shall not be less than six

months and the fine shall not be less

than five thousand and five hundred

rupees, and

such imprisonment shall not be less than

one year and the fine shall not be less

than seven thousand rupees.”.

6. Amendment of section 11.— In section 11

of the principal Act, for sub-section (2), the

following sub-section shall be substituted,

namely:—

“(2) Any person who is found gambling

under sub-section (1) shall be punishable

with imprisonment which may extend to

six months or with fine which may extend

to seven thousand rupees or with both.

Provided that,—

(i) (a) for the first offence under clause

(a) of sub-section (1), such imprisonment

shall not be less than ten days and the fine

shall not be less than three thousand

rupees;

(b) for the second offence under clause

(a) of sub-section (1), such imprisonment

shall not be less than twenty days and the

fine shall not be less than four thousand

rupees; and

under clause (a) of sub-section (1), such

imprisonment shall not be less than thirty

days and the fine shall not be less than

five thousand rupees;

(ii) (a) for the first offence under clause

(b) of sub-section (1), such imprisonment

shall not be less than fifteen days and the

fine shall not be less than three thousand

rupees;

(b) for the second offence under clause

(b) of sub-section (1), such imprisonment

shall not be less than twenty days and the

fine shall not be less than four thousand

rupees; and

under clause (b) of sub-section (1), such

imprisonment shall not be less than thirty

days and the fine shall not be less than

five thousand rupees;

(iii) (a) for the first offence under clause

shall not be less than one month and the

fine shall not be less than four thousand

rupees; and

(b) for subsequent offence under clause

shall not be less than fifty days and the

fine shall not be less than five thousand

rupees:

Provided further that where such gambling

consists of wagering or betting or any such

transaction as referred to in sub-clause (b) of

clause (2) of section 2, such person shall be

punishable to the extent specified in section

4 and all moneys found with such persons

shall be forfeited.”.

Statement of Objects and Reasons

The Goa, Daman and Diu Public Gambling

Act, 1976 (Act No.14 of 1976) (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. On 30th

May 1987, Goa was conferred a Statehood

and Daman and Diu was made a separate

Union Territory consequently, reference of the

expressions “Daman and Diu” and “Union

Territory” in the said Act became redundant.

The Bill seeks to omit such references from

the said Act.

The Bill also seeks to amend sections 3, 4

and 11 of the said Act so as to enhance the

OFFICIAL GAZETTE — GOVT. OF GOA

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1398

fine specified therein and to make offences

punishable either with imprisonment or fine

or with both.

The bill seeks to achieve the above objects.

Financial Memorandum

Financial implications are involved in the

Bill and cannot be quantified at this stage.

Memorandum regarding delegated Legislation

No delegated legislation is envisaged in

this Bill.

Porvorim-Goa

DR. PRAMOD SAWANT

28-7-2021

(Chief Minister/Minister for Home)

Assembly Hall,

(NAMRATA ULMAN)

Porvorim-Goa

Secretary to the

28-7-2021

Legislative Assembly of Goa.

———ttt———

Department of Law

Legal Affairs Division

Notification

7/35/2021-LA

The Goa Public Gambling (Amendment)

Act, 2021 (Goa Act 28 of 2021), which has

been passed by the Legislative Assembly of

Goa on 30-07-2021 and assented to by the

Governor of Goa on 08-09-2021, is hereby

published for the general information of the

public.

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

Porvorim, 17th September, 2021.

_____

The Goa Public Gambling (Amendment)

Act, 2021

(Goa Act 28 of 2021) [08-09-2021]

ACT

further to amend the Goa, Daman and Diu

Public Gambling Act, 1976 (Act No. 14 of

1976).

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 Public Gambling

(Amendment) Act, 2021.

(2) It shall come into force at once.

2. Amendment of long title.— In the Goa,

Daman and Diu Public Gambling Act, 1976

(Act No. 14 of 1976) (hereinafter referred to

as the “principal Act”), in the long title, for

the expression “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 expression

“Union territory of Goa, Daman and Diu”,

the expression “State of Goa” shall be

substituted.

4. Substitution of section 3.— For section 3

of the principal Act, the following section shall

be substituted, namely:—

“3. Punishment for keeping common

gaming-house.— Whoever,—

(a) opens, keeps or uses any house,

room or place for the purpose of a

common gaming-house,

(b) being the owner or occupier of any

such house, room or place knowingly or

willfully permits the same to be opened,

occupied, kept or used by any other

person for the purpose aforesaid,

in any manner assists in conducting the

business of, any such house, room or

place opened, occupied, kept or used for

the purpose aforesaid,

(d) advances or furnishes money for

the purpose of gaming with persons,

frequenting any such house, room or

place,

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1399

shall be punishable with imprisonment for a

term which may extend to three years, or

with fine which may extend to seven

thousand rupees or with both.

Provided that—

(i) for the first offence, such imprison-

ment shall not be less than two months

and the fine shall not be less than three

thousand rupees,

(ii) for the second offence, such

imprisonment shall not be less than six

months and the fine shall not be less than

five thousand rupees, and

(iii) for the third or subsequent offence,

such imprisonment shall not be less than

one year and the fine shall not be less than

seven thousand rupees.”.

5. Amendment of section 4.— In section 4 of

the principal Act, for sub-section (1), the

following sub-section shall be substituted,

namely:—

“(1) Whosoever is found in any common

gaming-house gaming or present for the

purpose of gaming shall be punishable

with imprisonment for a term which may

extend to three years or with fine which

may extend to seven thousand rupees or

with both.

Provided that,—

(a) for the first offence, such

imprisonment shall not be less than three

months and the fine shall not be less

than four thousand rupees,

(b) for the second offence, such

imprisonment shall not be less than six

months and the fine shall not be less

than five thousand and five hundred

rupees, and

such imprisonment shall not be less than

one year and the fine shall not be less

than seven thousand rupees.”.

6. Amendment of section 11.— In section 11

of the principal Act, for sub-section (2), the

following sub-section shall be substituted,

namely:—

“(2) Any person who is found gambling

under sub-section (1) shall be punishable

with imprisonment which may extend to

six months or with fine which may extend

to seven thousand rupees or with both.

Provided that,—

(i) (a) for the first offence under clause

(a) of sub-section (1), such imprisonment

shall not be less than ten days and the fine

shall not be less than three thousand

rupees;

(b) for the second offence under clause

(a) of sub-section (1), such imprisonment

shall not be less than twenty days and the

fine shall not be less than four thousand

rupees; and

under clause (a) of sub-section (1), such

imprisonment shall not be less than thirty

days and the fine shall not be less than

five thousand rupees;

(ii) (a) for the first offence under clause

(b) of sub-section (1), such imprisonment

shall not be less than fifteen days and the

fine shall not be less than three thousand

rupees;

(b) for the second offence under clause

(b) of sub-section (1), such imprisonment

shall not be less than twenty days and the

fine shall not be less than four thousand

rupees; and

under clause (b) of sub-section (1), such

imprisonment shall not be less than thirty

days and the fine shall not be less than

five thousand rupees;

(iii) (a) for the first offence under clause

shall not be less than one month and the

fine shall not be less than four thousand

rupees; and

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SERIES I No. 25

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17TH SEPTEMBER, 2021

1400

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 8.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—193/210—9/2021.

(b) for subsequent offence under clause

shall not be less than fifty days and the

fine shall not be less than five thousand

rupees:

Provided further that where such gambling

consists of wagering or betting or any such

transaction as referred to in sub-clause (b) of

clause (2) of section 2, such person shall be

punishable to the extent specified in section

4 and all moneys found with such persons

shall be forfeited.”.

Secretariat

CHOKHA RAM GARG

Porvorim, Goa.

Secretary to the

Dated: 17-09-2021.

Government of Goa

Law Department

(Legal Affairs).