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SERIES I No. 27

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)(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

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

EXTRAORDINARY

No. 4

Panaji, 6th October, 2021 (Asvina 14, 1943)

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

case

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 a

OFFICIAL GAZETTE — GOVT. OF GOA

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6TH OCTOBER, 2021

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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)

For filing of application for revocation of

cancellation of registration in FORM GST

REG-21 under Rule 23

For filing of refund application in FORM

RFD-01 under rule 89

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;

(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 portal, either

directly or through a Facilitation Centre

notified by the Commissioner:

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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

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 Government

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 of

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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

of the period w.e.f. April 2020 upto

October 2020”.

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)