Panaji, 16th December, 2021 (Agrahayana 25, 1943)
SERIES I No. 38
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control
––
Notification
38/1/2017-Fin(R&C)(219)/3120
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 (Ninth Amendment) Rules, 2021.
(2) Save as otherwise provided in these
rules, they shall be deemed to have come into
force with effect from 01st day of December,
2021.
2. In the Goa Goods and Services Tax Rules,
2017,—
(i) in rule 137, with effect from the 30th
day of November, 2021, for the words “four
years”, the words “five years” shall be
substituted.
EXTRAORDINARY
RNI No. GOAENG/2002/6410
Reg. No. RNP/GOA/32/2021-23
2627
Suggestions are welcome on e-mail: [email protected]
(ii) in FORM GST DRC-03,—
(a) in the heading, after the words “or
statement”, the words, letters and figures
“or intimation of tax ascertained through
FORM GST DRC-01A” shall be inserted;
(b) against item 3, in column (3), for the
word and letters “Audit, investigation,
voluntary,
SCN,
annual
return,
reconciliation statement, others (specify)”,
the words, letters, figures and brackets
“Audit, inspection or investigation,
voluntary,
SCN,
annual
return,
reconciliation
statement,
scrutiny,
intimation of tax ascertained through FORM
GST DRC-01A, Mismatch (Form GSTR-1 and
Form GSTR-3B), Mismatch (Form GSTR-2B
and Form GSTR-3B), others (specify)” shall
be substituted;
(c) against item 5, in column (2), after the
word and figures “within 30 days of its
issue”, the words, letters, figures and
brackets “, scrutiny, intimation of tax
ascertained through Form GST DRC-01A,
audit, inspection or investigation, others
(specify)” shall be inserted;
(d) for the table, under serial number 7,
for the table, the following table shall be
substituted, namely:—