1479

Panaji, 28th September, 2021 (Asvina 6, 1943)

SERIES I No. 26

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)(214)/1884

In exercise of the powers conferred by

section 164 of the Goa Goods and Services

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

Government of Goa, on the recommendations

of the Council, hereby makes the following

rules further to amend the Goa Goods and

Services Tax Rules, 2017, namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa Goods

and Services Tax (Seventh Amendment)

Rules, 2021.

(2) Save as otherwise provided in these

rules, they shall be deemed to have come

into force with effect from 29th day of August,

2021.

2. In the Goa Goods and Services Tax Rules,

2017,—

(i)in sub-rule (1) of rule 26,—

(a) in the fourth proviso, for the figures,

letters and words “31st day of August,

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

EXTRAORDINARY

No. 3

2021”, the figures, letters and words

“31st day of October, 2021” shall be

substituted;

(b) with effect from the 1st day of

November, 2021, all the provisos shall

be omitted;

(ii) with effect from the 1st day of May,

2021, in rule 138E, after the fourth proviso,

the following proviso shall be inserted,

namely:—

“Provided also that the said restriction

shall not apply during the period from

the 1st day of May, 2021 till the 18th day

of August, 2021, in case where the return

in FORM GSTR-3B or the statement of

outward supplies in FORM GSTR-1 or

the statement in FORM GST CMP-08, as

the case may be, has not been furnished

for the period March, 2021 to May,

2021.”;

(iii) in FORM GST ASMT-14,

(a) after the words, “with effect

from____”, the words, “vide Order

Reference No.____, dated_______” shall

be inserted;

(b) the words, “for conducting

business without registration despite

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

(EXTRAORDINARY No. 3)

28TH SEPTEMBER, 2021

1480

being liable for registration” shall be

omitted;

(c) at the end after “Designation”, the

word “Address” shall be inserted.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 27th September, 2021.

________

Notification

38/1/2017-Fin(R&C)(215)/1885

In exercise of the powers conferred by

section 128 of the Goa Goods and Services

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

Government of Goa, on the recommendations

of the Council, hereby makes the following

further amendments in the Government

Notification No. 38/1/2017-Fin(R&C)(87) dated

the 31st December, 2018, published in the

Official Gazette, Extraordinary No. 2, Series I

No. 39, dated the 31st December, 2018,

namely:—

In the said notification, in the ninth and

tenth provisos, for the figures, letters and

words “31st day of August, 2021”, whereever

they occur, the figures, letters and words

“30th day of November, 2021” shall be

substituted.

This notification shall be deemed to have

come into force from 29th day of August,

2021.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 27th September, 2021.

Notification

38/1/2017-Fin(R&C)(216)/1886

In partial modification of the Government

Notification No. 38/1/2017-Fin(R&C)(148),

dated the 5th June, 2020, published in the

Official Gazette, Extraordinary, Series I

No. 10, dated the 8th June, 2020 and No. 38/

1/2017-Fin(R&C)(199)/1408, dated the 25th

May, 2021, published in the Official Gazette,

Extraordinary, Series I No. 8, dated the 26th

May, 2021, in exercise of the powers

conferred by section 168A of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017)

(hereafter in this notification referred to as

the said Act), the Government of Goa, on the

recommendations of the Council, hereby

notifies that where a registration has been

cancelled under clause (b) or (c) of sub-

section (2) of section 29 of the said Act and

the time limit for making an application of

revocation of cancellation of registration

under sub-section (1) of section 30 of the said

Act falls during the period from the 1st day

of March, 2020 to 31st day of August, 2021,

the time limit for making such application shall

be extended upto the 30th day of September,

2021.

2. This notification shall be deemed to have

come into force with effect from 29th day of

August, 2021.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 27th September, 2021.

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 2.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—208/150—9/2021.