Reg. No. RNP/GOA/32/2021-23
RNI No. GOAENG/2002/6410
Panaji, 07th December, 2021 (Agrahayana 16, 1943) SERIES II No. 36 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 4
Notification
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
No. 2/1/95-Fin(R&C)/Part(B)/3103
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Notification
No. 2/1/95-Fin(R&C)/Part(A)/3102
In exercise of the powers conferred by sub-rule (4) of Rule 99 of the Goa Excise Duty Rules, 1964, the Government of Goa, being satisfied that it is necessary in the public interest, hereby directs that all licensed premises "for sale of liquor" and "consumption of liquor in public places" (hereinafter called said area) located within the jurisdiction of Pollem Village of Canacona Taluka, Mollem Village of Dharbandora Taluka and Surla Village of Sattari Taluka which falls within the range of 05 km. from the Border of Karnataka shall be closed from 4.00. p.m. of 8th December, 2021 till midnight of 10th December, 2021, in view of 04-Belgaum Local Authorities Constituency Election, 2021.
However, the licensed premises having licence for "Bar and Restaurant" may be allowed to keep the restaurant open for serving food only. However, Bar counter shall be closed and no liquor shall be allowed to serve on the above mentioned days. The owners of the license premises having "Bar & Restaurant" shall also display a board in the licensed premises, stating that no liquor will be served and that the restaurant will be open for serving food only.
By order and in the name of the Governor of
Goa.
Premraj Shirodkar, Under Secretary (Finance, In exercise of the powers conferred by Sections 5 and 8 of the Goa Excise Duty Act & Rules, 1964 (Act 5 of 1964) (hereinafter called the "said Act"), the Government of Goa hereby prescribes that, not- withstanding anything contained in the Government Notifications No. Fin(Rev.)/2-35/SE/6/ /68/(A) dated 29-2-1972 and No. Fin(Rev.)/2-35/SE/ /6/65/(B) dated 29-2-1972, the following shall be the maximum quantity of liquor which can be transported from one place to another within the jurisdiction of Pollem Village of Canacona Taluka, Mollem Village of Dharbandora Taluka and Surla Village of Sattari Taluka which falls within the range of 05 km. from the Border of Karnataka shall be closed from 4.00 p.m. of 8th December, 2021 till midnight of 10th December, 2021, in view of 04-Belgaum Local Authorities Constituency Election, 2021.
(a) Three quart bottles of Indian made foreign liquor or foreign liquor other than beer and six bottles of beer 650 ml. for any person including his family.
(b) Three quart bottles of country liquor for any
person including his family.
This Notification shall remain in force only from 4.00 p.m. of 8th December, 2021 till midnight of 10th December, 2021, in view of 04-Belgaum Local Authorities Constituency Election, 2021.
By order and in the name of the Governor of
Goa.
Premraj Shirodkar, Under Secretary (Finance, Suggestions are welcomed on e-mail: [email protected] 799OFFICIAL GAZETTE — GOVT. OF GOA SERIES II No. 36 (EXTRAORDINARY NO. 4) 7TH DECEMBER, 2021
Office of the Commissioner of Commercial Taxes
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CCT/26-4/2017-18/E/2266
Circular
(No. 19/2021-22-GST)
Subject: Clarification on certain refund related issues- reg.
Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues relating to refund. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the undersigned, in exercise of its powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as "Goa GST Act"), hereby clarifies each of these issues as under:
Issue
Clarification Sr. No.
1. Whether the provisions of sub-section (1) of Section No, the provisions of sub-section (1) of Section 54 of the Goa GST Act, regarding time period, within 54 of the Goa GST Act regarding time period, which an application for refund can be filed, would within which an application for refund can be be applicable in cases of refund of excess balance filed, would not be applicable in cases of refund of excess balance in electronic cash ledger. in electronic cash ledger?
2. Whether certification/declaration under Rule 89(2)(1) No, furnishing of certification/declaration or 89(2)(m) of Goa GST Rules, 2017 is required to under Rule 89(2)(1) or 89(2)(m) of the Goa GST Rules, be furnished along with the application for refund 2017, for not passing the incidence of tax to of excess balance in electronic cash ledger? any other person is not required in cases of refund of excess balance in electronic cash ledger as unjust enrichment clause is not applicable in such cases.
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3. Whether refund of TDS/TCS deposited in electronic The amount deducted/collected as TDS/TCS cash ledger under the provisions of Section 51/52 by TDS/TCS deductors under the provisions of of the Goa GST Act can be refunded as excess Section 51/52 of the Goa GST Act, as the case may be, and credited to electronic cash balance in cash ledger? ledger of the registered person, is equi- valent to cash deposited in electronic cash ledger. It is not mandatory for the registered person to utilise the TDS/TCS amount credited to his electronic cash ledger only for the purpose of discharging tax liability. The registered person is at full liberty to discharge his tax liability in respect of the supplies made by him during a tax period, either through debit in electronic credit ledger or through debit in electronic cash ledger, as per his choice and availability of balance in the said ledgers.
Any amount, which remains unutilized in electronic cash ledger, after discharge of tax dues and other dues payable under Goa GST Act and rules made thereunder, can be refunded to the registered person as excess balance in electronic cash ledger in accordance with the proviso to sub-section (1) of Section 54, read with sub-section (6) of Section 49 of Goa GST Act.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES II No. 36 (EXTRAORDINARY NO. 4) 7TH DECEMBER, 20214. Whether relevant date for the refund of tax paid on Clause(b) of Explanation (2) under Section supplies regarded as deemed export by recipient 54 of Goa GST Act reads as under: is to be determined as per Clause (b) of Expla- "(b) in the case of supply of goods regarded nation (2) under Section 54 of Goa GST Act and if as deemed exports where a refund of tax so, whether the date of return filed by the supplier paid is available in respect of the goods, or date of return filed by the recipient will be the date on which the return relevant for the purpose of determining relevant relating to such deemed exports is date for such refunds?
furnished;"
On perusal of the above, it is clear that Clause (b) of Explanation (2) under Section 54 of the Goa GST Act is applicable for determining relevant date in respect of refund of amount of tax paid on the supply of goods regarded as deemed exports, irrespective of the fact whether the refund claim is filed by the supplier or by the recipient.
Further, as the tax on the supply of goods, regarded as deemed export, would be paid by the supplier in his return, therefore, the relevant date for purpose of filing of refund claim for refund of tax paid on such supplies would be the date of filing of return, related to such supplies, by the supplier.
2. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the undersigned
Hemant Kumar, IAS, Commissioner State Tax, Goa.
Panaji, 7th December, 2021.
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CCT/26-4/2017-18/E/2267
Circular
(No. 18/2021-22-GST)
Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of Notification No. 38/1/2017-Fin(R&C)(134) dated 30th March, 2020 - Reg.
Various references have been received from trade and industry seeking further clarification on applicability of Dynamic Quick Response (QR) Code on B2C (Registered person to Customer) invoices for compliance of notification 38/1/2017-Fin(R&C)( 134) dated 30th March, 2020 as amended. It has been represented that in some cases where, though the service recipient is located outside India and place of supply of the service is in India as per IGST Act, 2017, the payment is received by the service provider located in India not in foreign exchange, but through other modes approved by RBI. In such cases, the supplier will not be fulfilling the condition specified in S. No. 4 of the Circular No. 9/2021-22 - GST dated 6th July, 2021, and accordingly, will be required to have dynamic QR code on the invoice. It has been also represented that relaxation from dynamic QR code on the invoices in such cases should be available if the payment is received through any RBI approved mode of payment, and not necessarily in foreign exchange.
2. The issues have been examined and in order to ensure uniformity in the implementation of the provisions of the law across the field formations, the undersigned, in exercise of its powers conferred under Section 168 of the Goa GST Act, 2017, hereby clarifies the issues hereafter.
3. It is observed that from the present wording of S. No. 4 of Circular No. 9/2021-22-GST dated 06th July, 2021, doubt arises whether the relaxation from the requirement of dynamic QR code on the OFFICIAL GAZETTE — GOVT. OF GOA SERIES II No. 36 (EXTRAORDINARY NO. 4) 7TH DECEMBER, 2021 invoices would be available to such supplier, who receives payments from the recipient located outside India through RBI approved modes of payment, but not in foreign exchange. It is mentioned that the intention of clarification as per S. No. 4 in the said circular was not to deny relaxation in those cases, where the payment is received by the supplier as per any RBI approved mode, other than foreign exchange.
4. Accordingly, to clarify the matter further, the Entry at S. No. 4 of the Circular No. 9/2021-22-GST dated 06th July, 2021 is substituted as below:
4 "In cases, where receiver of services is located No. wherever an invoice is issued to a recipient outside India, and payment is being received by located outside India, for supply of services, for the supplier of services, through RBI approved which the place of supply is in India, as per the modes of payment, but as per provisions of the IGST provisions of IGST Act, 2017, and the payment Act, 2017, the place of supply of such services is received by the supplier, in covertible foreign is in India, then such supply of services is not exchange or in Indian Rupees wherever permitted by considered as export of services as per the the RBI, such invoice may be issued without having IGST Act, 2017; whether in such cases, the a Dynamic QR Code, as such Dynamic QR Code Dynamic QR Code is required on the invoice issued, cannot be issued by the recipient located outside for such supply of services, to such recipient India for making payment to the supplier." located outside India?
5. Circular No. 9/2021-22-GST dated 06th July, 2021 stands modified to this extent.
6. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the undersigned.
Hemant Kumar, IAS, Commissioner State Tax, Goa.
Panaji, December, 2021.
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