Goa Gazette, No. 2122-40, 31 December 2021

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

RNI No. GOAENG/2002/6410

SERIES I No. 40

Panaji, 31st December, 2021 (Pausa 10, 1943) PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division __

Notification

38/1/2017-Fin(R&C)(18/2021-Rate)/3213

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 fur ther amendments in the Government notification No. 38/1/2017-Fin(R&C)(1/2017- Rate), dated the 30th June, 2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

In the said notification,—

a. in Schedule I – 2.5%,-

(i) against S. No. 2, for the entry in column (2), the entry "0303, 0304, 0305, 0306, 0307, 0308, 0309" shall be substituted;

(ii) against S. No. 9, for the entry in column (3), the entry "Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa" shall be substituted;

(iii) against S. No. 14, for the entry in column (3), the entry "Insects and other edible products of animal origin, not elsewhere specified or included" shall be substituted;

(iv) against S. No. 87, for the entry in column (3), the entry "Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified." shall be substituted;

(v) against S. No. 107, for the entry in column (3), the entry "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake" shall be substituted;

(vi) against S. No. 127, for the entry in column (3), the entry "Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered", shall be substituted;

(vii) for S. No. 186A and the corresponding entries relating thereto, the following S. Nos. and the corresponding entries shall be substituted, namely:—

"186A 3816 Dolomite ramming mix

186B 3826 Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel";

(viii) against S. No. 232, for the entry in column (2), the entry "8419 12" shall be substituted;

(ix) For S. No. 244 and the corresponding entries relating thereto, the following Sl. No. and entries shall be substituted, namely:—

"244 8802 Other aircraft (for example,

or helicopters, aeroplanes) 8806 except the items covered in Sl. No. 383 in Schedule III, other than for personal use";

(x) against S. No. 245, for the entry in column (2), the entry "8807", and for the entry in column (3), the entry "Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)", shall be substituted;

(xi) against S. No. 258, for the entry in column (2), the entry "9405", shall be substituted;

b. in Schedule II – 6%,—

(i) against S. No. 15, for the entry in column (3), the entry "Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]" shall be substituted;

(ii) against S. No. 25, for the entry in column (3), the entr y "Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared." shall be substituted;

(iii) against S. No. 26, for the entry in column (3), the entry "Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516" shall be substituted;

(iv) against S. No. 27, for the entry in column (3), the entry "Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in iner t gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included" shall be substituted;

(v) against S. No. 28, for the entry in column (3), the entry "Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products" shall be substituted;

(vi) against S. No. 29, for the entry in column (3), the entry "Other prepared or preserved meat, meat offal, blood or insects" shall be substituted;

(vii) against S. No. 41, for the entry in column (3), the entry "Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter." shall be substituted;

(viii) after S. No. 41 and entries relating thereto, the following S. No. and entries shall be inserted, namely:—

"41A 2009 Tender coconut water put 89 90 up in unit container and,—

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable2810 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 40 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2021 claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]";

(ix) S. No. 49 and the entries relating

thereto shall be omitted;

(x) against S. No. 144, for the entry in column (3), the entry "Carpets and other textile floor coverings (including Turf), tufted, whether or not made up" shall be substituted;

(xi) against S. No. 185A, for the entry in column (2), the entry "7419 80 30" shall be substituted;

(xii) against S. No. 225, for the entry in column (2), the entr y "9405" shall be substituted;

(xiii) against S. No. 236, for the entry in column (3), the entry "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques" shall be substituted;

c. in Schedule III – 9%,–

(i) for S. Nos. 26A to 26L and the corresponding entries relating thereto, the following S. Nos. and the corresponding entries shall be substituted, namely:—

"26A 2404 Products containing

12 00 nicotine and intended for

inhalation without combustion

26B 2404 91 Products for oral appli-

00, 2404 cation or transdermal 92 00, application or for 2404 99 00 application otherwise than

orally or transdermally,

containing nicotine and intended to assist tobacco use cessation

26C 2515 12 Marble and travertine,

20, 2515 other than blocks 12 90

26D 2516 Granite, other than blocks

12 00

26E 2601 Iron ores and concentrates, including roasted iron pyrites

26F 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

26G 2603 Copper ores and concentrates

26H 2604 Nickel ores and concentrates

26I 2605 Cobalt ores and concentrates

26J 2606 Aluminium ores and

concentrates

26K 2607 Lead ores and concentrates

26L 2608 Zinc ores and concentrates

26M 2609 Tin ores and concentrates

26N 2610 Chromium ores and

concentrates";

(ii) S. No. 41 and the entries relating

thereto shall be omitted;

(iii) against S. No. 72, for the entry in column (3), the entr y "Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators", shall be substituted;

(iv) after S. No. 98 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—

"98A 3827 Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included";

(v) against S. No. 190A, for the entry in column (3), the entry "Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like", shall be substituted;

(vi) against S. No. 195, for the entry in column (3), the entr y "Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)", shall be substituted;

(vii) against S. No. 317B, for the entry in column (3), the entry "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas- tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]", shall be substituted;

(viii) against S. No. 320, for the entry in column (2), the entry "8419 [other than 8419 12]", shall be substituted;

(ix) against S. No. 330, for the entry in column (3), the entr y "Machiner y, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils", shall be substituted;

(x) against S. No. 352, for the entry in column (3), the entry "Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut- To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above", shall be substituted;

(xi) after S. No. 369B and entries relating thereto, the following S. No. and entries shall be inserted, namely:—

"369C 8485 Machines for Additive

Manufacturing";

(xii) after S. No. 382 and entries relating thereto, the following S. No. and entries shall be inserted, namely:—

"382A 8524 Flat Panel Display Modules, Whether or Not Incorporating Touch- Sensitive Screens";

(xiii) For S. No. 383 and the corresponding entries relating thereto, the following Sl. No. and entries shall be substituted, namely:—

"383 8525 or Closed-circuit television

8806 (CCTV), transmission apparatus for radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]";

(xiv) against S. No. 390, for the entry in column (3), the entry "Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Light-Emitting Diode (LED) Light Sources]", shall be substituted;

(xv) against S. No. 392, for the entry in column (3), the entr y "Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals", shall be substituted;

(xvi) against S. No. 398, for the entry in column (2), the entry "8548 or 8549", shall be substituted;

(xvii) against S. No. 411H, for the entry in column (3), the entry "Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter", shall be substituted;

(xviii) against S. No. 413A, for the entry in column (3), the entry "Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like", shall be substituted;

(xix) against S. No. 438A, for the entry in column (3), the entry "Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and par ts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]", shall be substituted;

(xx) against S. No. 441A, for the entry in column (3), the entry "Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres", shall be substituted;

(xxi) against S. No. 449B, for the entry in column (3), the entry "Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners", shall be substituted;

d. in Schedule IV – 14%, -

(i) after S. No. 15 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely:—

"15A 2404 Products containing

11 00 tobacco or reconstituted tobacco and intended for inhalation without combustion

15B 2404 Products containing

19 00 tobacco or nicotine substitutes and intended for inhalation without combustion";

(ii) against S. No. 176, for the entry in column (2), the entry "8802 or 8806" shall be substituted;

2. This notification shall come into force on

the 1st day of January, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

_____

Notification

38/1/2017-Fin(R&C)(19/2021-Rate)/3212

In exercise of the powers conferred by sub- -sections (1) of section 11 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 fur ther amendments in the Government notification No. 38/1/2017-Fin(R&C) (2/2017- Rate), dated the 30th June, 2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

In the said notification, in the Schedule,—

(i) against S. No. 22, for the entry in column (2), the entry "0303, 0304, 0305, 0306, 0307, 0308, 0309" shall be substituted;

(ii) against S. No. 43B, in column (3), for the entry, the entr y "Vegetables provisionally preserved, but unsuitable in2813 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 40 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2021 that state for immediate consumption" shall

be substituted;

(iii) against S. No. 49, in column (3), for

the entry, the entry "Other nuts, fresh such

as Almonds, Hazelnuts or filberts (Corylus

spp.), walnuts, Chestnuts (Castanea spp.),

Pistachios, Macadamia nuts, Kola nuts (Cola

spp.), Areca nuts, Pine nuts, fresh, whether

or not shelled or peeled" shall be

substituted;

(iv) after S. No. 97 and entries relating

thereto, the following S. No. and entries shall

be inserted, namely:—

"97A 2009 Tender coconut water

89 90 other than those put up in

unit container and,—

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a cour t of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]";

(v) S. No. 101 and the entries relating

thereto shall be omitted;

(vi) against S. No. 141, for the entry in column (2), the entr y "8807" shall be substituted;

2. This notification shall come into force on

the 1st day of January, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

Notification

38/1/2017-Fin(R&C)(20/2021-Rate)/3211

In exercise of the powers conferred by sub- sections (1) of section 11 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 amendments in the Government notification No. 38/1/2017-Fin(R&C)(21/2018-Rate), dated the 26th July, 2018, published in the Official Gazette, Extraordinar y, Series I No. 17, dated the 26th July, 2018, namely:—

In the said notification, in the TABLE,-

(i) against S. No. 4, for the entry in column

(2), the entry "4414" shall be substituted;

(ii) against S. No. 29, for the entry in column (2), the entry "7419 80" shall be substituted;

2. This notification shall come into force on

the 1st day of January, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

_____

Notification

38/1/2017-Fin(R&C)(222)/3210

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 (Tenth 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 December, 2021.

2. In the Goa Goods and Services Tax Rules,

2017,—

(i) in rule 36, for sub-rule (4), the following sub-rule shall be substituted, with effect from the 1st day of January, 2022, namely:—

"(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub- section (1) of section 37 unless,-

(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and

(b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.";

(ii) in rule 80,—

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

rule shall be inserted, namely:—

"(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.";

(b) after sub-rule (3), the following sub-

rule shall be inserted, namely:—

"(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self- certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.";

(iii) in rule 95, in sub-rule (3), after clause (c), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2021, namely:—

"Provided that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10.";

(iv) in rule 142, with effect from the 1st

day of January, 2022,—

(a) in sub-rule (3), for the words and letters, "fourteen days of detention or seizure of the goods and conveyance", the words, brackets and figures, "seven days of the notice issued under sub-section (3) of section 129 but before the issuance of order under the said sub-section (3)" shall be substituted;

(b) in sub-rule (5), for the words, "tax, interest and penalty payable by the person chargeable with tax", the words, "tax, interest and penalty, as the case may be, payable by the person concerned" shall be substituted;

(v) after rule 144, the following rule shall be inserted with effect from the 1st day of January, 2022, namely:—

144A. "Recovery of penalty by sale of goods or conveyance detained or seized in transit.— (1) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) of section 129 within fifteen days from the date of receipt of the copy of the order passed under sub-section (3) of the said section 129, the proper officer shall proceed for sale or disposal of the goods or conveyance so detained or seized by preparing an inventory and estimating the market value of such goods or conveyance:

Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.

(2) The said goods or conveyance shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the2815 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 40 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2021 goods or conveyance to be sold and the purpose of sale:

Provided that where the person transporting said goods or the owner of such goods pays the amount of penalty under sub-section (1) of section 129, including any expenses incurred in safe custody and handling of such goods or conveyance, after the time period mentioned in sub-rule (1) but before the issuance of notice under this sub-rule, the proper officer shall cancel the process of auction and release such goods or conveyance.

(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2):

Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.

(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.

(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction:

Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.

(6) On payment of the full bid amount, the proper officer shall transfer the possession and ownership of the said goods or conveyance to the successful bidder and issue a certificate in FORM GST DRC-12.

(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.

(8) Where an appeal has been filed by the person under the provisions of sub-section (1) read with sub-section (6) of section 107, the proceedings for recovery of penalty by sale of goods or conveyance detained or seized in transit under this rule shall be deemed to be stayed:

Provided that this sub-rule shall not be applicable in respect of goods of perishable or hazardous nature.";

(vi) for rule 154, the following rule shall be substituted with effect from the 1st day of January, 2022, namely:—

154. "Disposal of proceeds of sale of goods or conveyance and movable or immovable property.— (1) The amounts so realised from the sale of goods or conveyance, movable or immovable property, for the recovery of dues from a defaulter or for recovery of penalty payable under sub-section (3) of section 129 shall,-

(a) first, be appropriated against the administrative cost of the recovery process;

(b) next, be appropriated against the amount to be recovered or to the payment of the penalty payable under sub-section (3) of section 129, as the case may be;

(c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or Central Goods and Services Tax Act, 2017 and the rules made thereunder; and

(d) the balance, if any, shall be credited to the electronic cash ledger of the owner of the goods or conveyance as the case may be, in case the person is registered under the Act, and where the said person is not required to be registered under the Act, the said amount shall be credited to the bank account of the person concerned;

(2) where it is not possible to pay the balance of sale proceeds, as per clause (d) of sub-rule (1), to the person concerned within a period of six months from the date of sale of2816 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 40 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2021 such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Fund;

(vii) in rule 159, with effect from the 1st

day of January, 2022,—

(a) in sub-rule (2)-

(A) after the words "copy of the order of attachment", the words, letters and figures "in FORM GST DRC-22" shall be inserted;

(B) after the words "Commissioner to that effect.", the words and figures, "and a copy of such order shall also be sent to the person whose property is being attached under section 83" shall be inserted;

(b) in sub-rule (3)-

(A) for the words "and if the taxable person", the word "and if the person, whose property has been attached," shall be substituted;

(B) for the words "by the taxable person", the words, "by such person" shall be substituted;

(c) in sub-rule (4), for the words "the taxable person" occurring at both the places, the words "such person" shall be substituted;

(d) in sub-rule (5), for the words brackets and figure ", within seven days of the attachment under sub-rule (1), file an objection", the words, letters and figures "file an objection in FORM GST DRC-22A" shall be substituted;

(viii) for "FORM GST DRC-10", the following form shall be substituted, with effect from the 1st day of January, 2022, namely:—

"FORM GST DRC–10 [See rule 144(2)&144A]

Notice for Auction under section 79 (1)

(b) or section 129(6) of the Act

Demand order No.: Date: Period:

Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs. ............ and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79.

Or Whereas the goods or conveyance detained or seized under section 129 are liable for sale or disposal in accordance with the provisions of sub-section (6) of section 129 for recovery of penalty of Rs…… payable under sub-section (3) of section 129 and the expenses incurred in safe custody and handling of such goods or conveyance and other administrative expenses

The sale will be by public auction and the goods and/or conveyance shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot.

The auction will be held on ……. at…. am/

pm.

The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/specified officer and in default of payment, the goods and/or conveyance shall be again put up for auction and resold.

Schedule

Serial No. Description of goods or Quantity conveyance

1 2 3

Place: Signature Date: Name

Designation: "

(ix) in FORM GST DRC-11, with effect from

the 1st day of January, 2022,—

(a) for the words, figures, letter and brackets "See rule 144(5) & 147(12)", the words, figures and brackets "See rule2817 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 40 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2021 144(5),144A and 147(12)" shall be substituted;

(b) for the word "goods", the words "goods or conveyance" shall be substituted;

(x) in FORM GST DRC-12, with effect from

the 1st day of January, 2022—

(a) for the words, figures, brackets and letter "See rule 144(5) & 147(12)", the words, figures and brackets "See rule 144(5),144A and 147(12)" shall be substituted;

(b) for the word "goods", wherever it occurs, the words "goods or conveyance" shall be substituted;

(c) after the words, figures, brackets and letters "provisions of section 79(1)(b)/(d)", the words, figures and brackets "or section 129(6)" shall be inserted;

(xi) for FORM GST DRC-22, the following form shall be substituted, with effect from the 1st day of January, 2022, namely:—

"FORM GSTDRC–22 [See rule159(1)]

Reference No.: Date: To .......................... Name

.......................... Address

(Bank/Post Office/Financial Institution/ /Immovable property registering authority/ /Regional Transport Authority/Other Relevant Authority)

Provisional attachment of property under

section 83

It is to inform that M/s ------------------------- (name) having principal place of business at ------------------(address) bearing registration number as --------------(GSTIN/ID),PAN is a registered taxable person under the <>Act.

or

It is to inform that Shri………………. (name) resident of………………… (address) bearing PAN …………… and/or Aadhaar No. …………..

is a person specified under sub-section (1A) of section 122.

Proceedings have been launched against the aforesaid person under section<<----->>of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a-<>account in your << bank/post office/ financial institution>> having account No. << A/c No. >>;

or proper ty located at << proper ty ID &

location>>.

or Vehicle No. ……………… <> or Others (please specify) ... <>

In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I --------- (name), ---------- (designation), hereby provisionally attach the aforesaid account/property.

No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department.

or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department.

Signature

Name

Designation

Copy to (person)"

(xii) in FORM GST DRC-23, with effect from

the 1st day of January, 2022,–

(a) after "/Immovable proper ty registering authority", the following shall be inserted, namely:—

"/Regional Transport Authority/Other

Relevant Authority";

(b) for the words "proceedings pending against the defaulting person which2818 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 40 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2021 warrants the", occurring at both the places, the words, "requirement of " shall be substituted; (xiii) in FORM APL-01, in entry number 15, for the table under clause (a), the following table shall be substituted, with effect from the 1st day of January, 2022, namely:—

(xiv) after FORM GST DRC-22, the following form shall be inserted with effect from the 1st day of January, 2022, namely:—

"FORM GST DRC – 22A

[See rule 159(5)]

Reference No.: Date:

(cid:179)(cid:41)(cid:50)(cid:53)(cid:48) (cid:177)

ARN No. of Order in FORM GST DRC-22:

To

The Pr. Commissioner/Commissioner

……………………(Jurisdiction)

Application for filing objection against provisional attachment of property

(cid:171)(cid:171)(cid:171)(cid:171)(cid:171)(cid:171)(cid:171)(cid:171)(cid:11)(cid:45)(cid:88)(cid:85)(cid:76)(cid:86)(cid:71)(cid:76)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:12)

Whereas, an order in FORM GST DRC-22 has been issued for provisional attachment of the following proper ty under the provisions of section 83 of the Act vide ARN No. ………………………

(cid:49)(cid:82)(cid:171)(cid:171)(cid:171)(cid:171)(cid:171)(cid:171)(cid:171)(cid:171)(cid:171)(cid:171)OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 40 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2021 2. In accordance with the provisions of Rule 159(5) of the Goa GST Rules, 2017, I hereby submit my objection on the basis of following facts and circumstances.

<<……………………………….>>

<<…Documents to be uploaded…>>

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Name –

GSTIN (in case of registered person) –

PAN and/or Aadhaar No. (in case of others) –

Place –

Date –

Signature of Authorized Signatory".

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

_____

Notification

38/1/2017-Fin(R&C)(21/2021-Rate)/8215

In exercise of the powers conferred by sub-sections (1) of section 9 and sub-section (5) of section 15 of the Goa Goods and Services

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

Government of Goa, on the recommendations

of the Council and in supersession of

notification No., 38/1/2017-Fin(R&C)(14/2021-

Rate)2084, dated the 30th November, 2021,

published in the Extraordinary Official Gazette,

Series I No. 36, dated the 2nd December, 2021,

hereby makes the following fur ther

amendments in the Government notification

No. 38/1/2017-Fin(R&C)(1/2017-Rate), dated

the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I

No. 13, dated the 30th June, 2017, namely:—

In the said notification,—

a. in Schedule I–2.5%, serial number 225

and the entries relating thereto shall be

omitted;

b. in Schedule II–6%, after serial number

171 and the entries relating thereto, the

following serial number and entries shall be

inserted, namely:—

"171A1 64 Footwear of sale value not

exceeding Rs.1000 per

pair."

2. This notification shall come into force on

the 1st day of January, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

_____

Notification

38/1/2017-Fin(R&C)(22/2021-Rate)/8216

In exercise of the powers conferred by sub-sections (1), sub-sections (3), and sub- section (4) of section 9, sub-section (1) section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017), the Government of Goa, on being

satisfied that it is necessary in the public

interest so to do, on the recommendations of

the Council, and in supersession of notification

No., 38/1/2017-Fin(R&C)(15/2021-Rate)2084,

dated the 30th November, 2021, published in

the Extraordinary Official Gazette, Series I

No. 36, dated the 2nd December, 2021, hereby

makes the following amendments in the

Government notification 38/1/2017-

Fin(R&C)(11/2017- Rate), dated the 30th June,

2017, published in the Extraordinary Official2820 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 40 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2021 Gazette No. 3, Series I No. 13, dated the 30th

June, 2017, namely:—

In the said notification, in the TABLE,

against serial number 3,–

(1) in column (3), in the heading "Description

of Service", in items (iii),(vi),(ix) and (x), for the

words "Union territory, a local authority, a

Governmental Authority or a Government

Entity" the words "Union territory or a local

authority" shall be substituted;

(2) in column (3), in the heading "Description

of Service", in item (vii), for the words "Union

territory, local authority, a Governmental

Authority or a Government Entity" the words

"Union territory or a local authority" shall be

substituted;

(3) in column (5), in the heading "Condition",

the entries against items (iii),(vi),(vii),(ix) and

(x), shall be omitted.

2. This notification shall come into force on

the 1st day of January, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

Corrigendum

38/1/2017-Fin(R&C)(14/2021-Rate)(Corri.)/ /3208

Read:- Government Notification No. 38/1/20 17-Fin(R&C)(14/2021-Rate) 2084 dated 30-11-2021, published in the Official Gazette, Extraordinary, Series I No. 36, dated 02-12-2021.

In the Government notification No. 38/1/ 2017-Fin(R&C)(14/2021-Rate) 2084, dated the 30th November, 2021, published in the Official Gazette, Extraordinary, Series I No. 36 dated the 2nd December, 2021, namely:—

(i) at page 2295, in line 31, for '6305' read

'6305 [other than 63053200]';

(ii) at page 2295, in line 31, for 'Sacks and bags, of a kind used for the packing of goods.' read 'Sacks and bags, of a kind used for the packing of goods [other than woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods and flexible intermediate bulk containers].'.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 30th December, 2021.

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