Goa Gazette, No. 2122-27, 06 October 2021

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

RNI No. GOAENG/2002/6410

SERIES I No. 27

Panaji, 6th October, 2021 (Asvina 14, 1943) PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 4

GOVERNMENT OF GOA

Department of Finance

(Revenue & Control Division)

—–

Notification

38/1/2017-Fin(R&C)(217)/1937

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 (Eighth Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 24th day of September, 2021.

2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),— (1) In rule 10A of the said rules, with effect from the date as may be notified,—

(a) after the words "details of bank account", the words "which is in name of the registered person and obtained on Permanent Account Number of the registered person" shall be inserted;

(b) the following proviso shall be

inserted, namely:—

"Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.";

(2) After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely:—

"10B. Aadhaar authentication for registered person.— The registered person, other than a person notified under sub- section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a1553 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 27 (EXTRAORDINARY No. 4) 6TH OCTOBER, 2021 Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:—

Table

S. No. Purpose

(1)

(2)

1. For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23

2. For filing of refund application in FORM

RFD-01 under rule 89

3. For refund under rule 96 of the integrated

tax paid on goods exported out of India

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely:—

(a) her/his Aadhaar Enrolment ID slip;

and

(b) (i) Bank passbook with photograph;

or

(ii) Voter identity card issued by the

Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.";

(3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be notified, after the words "on his own motion, may", the words, figures and letter ", subject to the provisions of rule 10B," shall be inserted;

(4) In rule 45 of the said rules, in sub-rule (3), with effect from the 1st day of October, 2021,—

(i) for the words "during a quarter", the words "during a specified period" shall be substituted;

(ii) for the words "the said quarter", the words "the said period" shall be substituted;

(iii) after the proviso, the following

explanation shall be inserted, namely:—

"Explanation.— For the purposes of this sub-rule, the expression "specified period" shall mean.—

(a) the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and

(b) a financial year in any other case.";

(5) In rule 59 of the said rules, in sub-rule (6), with effect from the 1st day of January, 2022,—

(i) in clause (a), for the words "for preceding two months", the words "for the preceding month" shall be substituted;

(ii) clause (c) shall be omitted;

(6) In rule 89 of the said rules,-

(i) in sub-rule (1), with effect from the date as may be notified, after the words "may file", the words ", subject to the provisions of rule 10B," shall be inserted;

(ii) after sub-rule (1), the following sub-

rule shall be inserted, namely:—

"(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter- State supply, file an application electronically in FORM GST RFD-01 through the common por tal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub- rule, be filed before the expiry of a period of two years from the date on which this sub- rule comes into force.";

(7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the following clause shall be inserted, namely:—

"(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;";

(8) After rule 96B of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely:—

"96C. Bank Account for credit of refund.— For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, "bank account" shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:

Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.";

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 6th October, 2021.

_________

Notification

38/1/2017-Fin(R&C)(218)/1938

In exercise of the powers conferred by sub- section (6D) of section 25 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 amendment in the Government Notification No. 38/1/2017- Fin(R&C)(191) dated 12th March, 2021, published in the Official Gazette, Extraordinary No. 3, Series I No. 50, dated 15th March, 2021, namely:—

In the said notification, in the first paragraph after the words "hereby notifies that the provisions of", the words, brackets, figure and letter "sub-section (6A) or" shall be inserted.

This notification shall be deemed to have come into force with effect from 24th day of September, 2021.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 6th October, 2021.

———ttt———

Department of General Administration

___

Notification

1/5/2020-GAD-IV/2108

The Government of Goa is hereby pleased to further amend the Goa Gover nment General Pool Residential Accomodation Allotment Rules, 1995 as follows, namely:—

1. Short title and commencement.— (1) These rules may be called the Goa Government General Pool Residential Accommodation Allotment (Eleventh Amendment) Rules, 2021.

(2) They shall come into force from the date

of their publication in the Official Gazette.

2. Insertion of new rule 23A.— In the Goa Government General Pool Residential Accommodation Allotment Rules, 1995 after rule 23, the following rule shall be inserted, namely:—

"23A. Power to relax.— Where the Allotting Authority is of opinion that it is necessary or expedient so to do, he may by an order and for reasons to be recorded in writing, ralax any of the provisions of1555 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 27 (EXTRAORDINARY No. 4) 6TH OCTOBER, 2021 these rules, with the prior approval of the Government."

By order and in the name of the

Governor of Goa.

Shripad Arlekar, Under Secretary (GA-II).

Porvorim, 1st October, 2021.

———ttt———

Department of Home

Home—General Division

___

Notification

21/5/2020-HD(G)/(Part-III)/3539

In exercise of the powers conferred by

section 13A of the Goa, Public Gambling Act, 1976 (Act 14 of 1976), read with section 21 of

the General Clauses Act, 1897 (Central Act 10 of 1897), the Government of Goa hereby

further amends the Government Notification No. 2-20-92-HD(G) dated 09-11-1995,

published in the Official Gazette, Series I

No. 34 dated 23-11-1995 (hereinafter called the "principal Notification"), as follows:—

In the principal Notification, in condition 5,

in clause (vii),—

(i) in the note (5), for the expression "upto September 2021", the expression "upto March, 2022" shall be substituted;

(ii) after note (5), the following note shall

be inserted, namely:—

"(6) The schedule of payment of the unpaid Annual Recurring Fees (ARF) in

respect of the period w.e.f. May, 2021

upto September, 2021 shall be as specified by the Government by an order

published in the Official Gazette along with a schedule of payment of the unpaid

Annual Recurring Fees (ARF) in respect This Notification shall come into force with

immediate effect.

By order and in the name of the

Governor of Goa.

Pritidas U. Gaonkar, Under Secretary

(Home-I).

Porvorim, 6th October, 2021.

Note:— The principal Notification was published in the Official Gazette, Series I No. 34 dated 23-11-1995 and subsequently amended vide the following notifications, namely:—

(1) Notification No. 2/20/92-HD(G) dated 16-10-1996, published in Official Gazette, Series I No. 33 dated 14-11-1996.

(2) Notification No. 2/20/92-HD(G) dated 29-04-1997, published in Official Gazette, Series I No. 14 dated 03-07-1997.

(3) Notification No. 2/20/92-HD(G) dated 27-08-1997, published in Official Gazette, Series I No. 25 dated 18-09-1997.

(4) Notification No. 2/20/92-HD(G) dated 30-11-1999, published in Official Gazette, Series I No. 37 dated 09-12-1999.

(5) Notification No. 2/20/92-HD(G) dated 20-12-1999, published in Official Gazette, Series I No. 42 dated 13-01-2000.

(6) Notification No. 2/20/92-HD(G) dated 02-05-2000, published in Official Gazette, Extraordinary No. 3, Series I No. 4 dated 02-05-2000.

(7) Notification No. 2/1/2001-HD(G) dated 26-07-2001, published in Official Gazette, Series I No. 20 dated 16-08-2001.

(8) Notification No. 2/1/2001-HD(G) dated 29-11-2002, published in Official Gazette, Series I No. 39 dated 26-12-2002.

(9) Notification No. 2/1/2001-HD(G) dated 24-07-2003, published in Official Gazette, Extraordinar y, Series I No. 17 dated 24-07-2003.

(11) Notification No. 2/1/2001-HD(G) dated 12-02-2004, published in Official Gazette, Extraordinary, Series I No. 46 dated 16-02-2004.

(12) Notification No. 2/1/2001-HD(G) dated 30-03-2004, published in Official Gazette, Extraordinary No. 4, Series I No. 52 dated 31-03-2004.

(13) Notification No. 2/1/2001-HD(G) dated 08-01-2007, published in Official Gazette, Extraordinary No. 2, Series I No. 41 dated 15-01-2007.

(14) Notification No. 2/1/2001-HD(G) dated 22-07-2009, published in Official Gazette, Extraordinary, Series I No. 17 dated 23-07-2009.

(15) Notification No. 2/1/2001-HD(G) dated 31-03-2011, published in Official Gazette, Extraordinary, Series I No. 1 dated 07-04-2011.

(16) Notification No. 2/1/2001-HD(G) dated 04-11-2011, published in Official Gazette, Series I No. 32 dated 10-11-2011.

(17) Notification No. 2/1/2001-HD(G) dated 25-05-2012, published in Official Gazette, Series I No. 9 dated 31-05-2012.

(18) Notification No. 21/9/2012-HD(G) dated 11-09-2012, published in Official Gazette, Extraordinary No. 2, Series I No. 23 dated 12-09-2012.

(19) Notification No. 21/12/2011-HD(G) dated 21-11-2012, published in Official Gazette, Extraordinary No. 4, Series I No. 33 dated 21-11-2012.

(20) Notification No. 21/2/2013-HD(G)/3466 dated 17-10-2013, published in Official Gazette, Extraordinary No. 2, Series I No. 29 dated 22-10-2013.

(21) Notification No. 21/1/2014-HD(G)/1324 dated 28-03-2014, published in Official Gazette, Series I No. 1 dated 03-04-2014.

(22) Notification No. 21/1/2014-HD(G)/1326 dated 28-03-2014, published in Official Gazette, Series I No. 1 dated 03-04-2014.

(24) Notification No. 21/2/2013-HD(G)/105 dated 08-01-2016, published in Official Gazette, Extraordinary, Series I No. 41 dated 12-01-2016.

(25) Notification No. 21/1/2016-HD(G)/1124 dated 31-03-2016, published in Official Gazette, Extraordinary No. 3, Series I No. 53 dated 01-04-2016.

(26) Notification No. 21/2/2013-HD(G)/1928 dated 06-06-2016, published in Official Gazette, Series I No. 10 dated 09-06-2016.

(27) Notification No. 21/1/2016-HD(G)/2604 dated 04-08-2016, published in Official Gazette, Extraordinary No. 2, Series I No. 18 dated 10-08-2016.

(28) Notification No. 21/1/2016-HD(G)/2604 dated 19-08-2016, published in Official Gazette, Extraordinary No. 2, Series I No. 20 dated 22-08-2016.

(29) Notification No. 21/7/2012-HD(G)/Part File/ 3381 dated 25-10-2016, published in Official Gazette, Extraordinary No. 3, Series I No. 29 dated 25-10-2016.

(30) Notification No. 21/2/2013-HD(G)/908 dated 30-03-2017, published in Official Gazette, Extraordinary No. 2, Series I No. 52 dated 31-03-2017.

(31) Notification No. 21/4/2017-HD(G)/1195 dated 24-04-2017, published in Official Gazette, Extraordinary No. 2, Series I No. 3 dated 25-04-2017.

(32) Notification No. 21/2/2013-HD(G)/1853 dated 29-06-2017, published in Official Gazette, Extraordinary No. 4, Series I No. 13 dated 30-06-2017.

(33) Notification No. 21/2/2013-HD(G)/2897 dated 03-10-2017, published in Official Gazette, Series I No. 27 dated 05-10-2017.

(34) Notification No. 21/5/2018-HD(G)/953 dated 27-03-2018, published in Official Gazette, Extraordinary No. 2, Series I No. 51 dated 28-03-2018.

(35) Notification No. 21/2/2013-HD(G)/972 dated 29-03-2018, published in Official Gazette, Extraordinary, Series I No. 52 dated 29-03-2018.

Extraordinar y, Series I No. 5 dated 04-05-2018.

(37) Notification No. 21/2/2013-HD(G)/2895 dated 28-09-2018, published in Official Gazette, Extraordinar y, Series I No. 26 dated 28-09-2018, and

(38) Notification No. 21/2/2013-HD(G)/888 dated 14-03-2019, published in Official Gazette, Extraordinar y, Series I No. 50 dated 15-03-2019.

(39) Notification No. 21/2/2013-HD(G)/2652 dated 09-10-2019, published in Official Gazette, Extraordinar y, Series I No. 27 dated 09-10-2019.

(40) Notification No. 21/2/2013-HD(G)/883 dated 09-04-2020, published in Official Gazette, Extraordinar y, Series I No. 3 dated 21-04-2020.

(41) Notification No. 21/2/2013-HD(G)/2082 dated 28-09-2020, published in Official Gazette, Extraordinary, Series I No. 26 dated 29-09-2020.

(42) Notification No. 21/2/2013-HD(G)/867 dated 23-03-2021, published in Official Gazette, Extraordinary, Series I No. 51 dated 24-03-2021.

(43) Notification No. 21/2/2013-HD(G)/3495 dated 01-10-2021.

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