Goa Gazette, No. 2122-45, 09 February 2022

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

RNI No. GOAENG/2002/6410

Panaji, 9th February, 2022 (Magha 20, 1943) SERIES II No. 45 PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 4

GOVERNMENT OF GOA

Notification

Department of Finance Revenue & Control Division __

No. 2/1/95-Fin(R&C)/Part(B)/85

Read: Notification No. 2/1/95-Fin (R&C)/Part(B)/ Notification

No. 2/1/95-Fin(R&C)/Part(A)/84

Read: Notification No. 2/1/95-Fin(R&C)/Part (A)/

/66 dated 31-01-2022.

In supersession to the Notification read above, 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 the sale of liquor" shall be closed from 6.00 p.m. of 12-02-2022 till 06.00 p.m. of 14-02-2022 and on 10-03-2022, in the entire State of Goa, in view of polling and counting of votes for the General Election to the Goa Legislative Assembly, 2022, as per Section 135C of The Representation of the People Act, 1951.

However, the licensed premises having licence for Bar and Restaurant may be allowed to keep the restaurant open for serving food only and the Bar counter shall be closed and no liquor shall be allowed to be served on the above mentioned days. The owner of the licensed premises having Bar & Restaurant shall also display a board in the premises stating that no liquor will be served and that only the restaurant is open for serving food.

By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance

(Revenue & Control).

Porvorim, 9th February, 2022.

/67 dated 31-01-2022.

In supersession to the Notification read above, in exercise of the powers conferred by Sections 5 and 8 of the Goa Excise Duty Act, 1964 (Act 5 of 1964) (hereinafter called the "said Act"), the Government of Goa hereby prescribes that, notwithstanding anything contained in the Government Notifications No. 2/6/2014-Fin(R&C)(A)/1386 dated 28-8-2014 and No. 2/6/2014-Fin(R&C) (B)/1389 dated 28-8-2014 both published in the Official Gazette, Sr. II No. 22 dated 28-8-2014, no liquor shall be transported from one place to another within the State of Goa and the following shall be the maximum quantity of liquor which can be possessed by any person within the State of Goa without a permit issued in accordance with the provisions of the said Act and the rules made thereunder during the period from 6.00 p.m. of 12-02-2022 till 06.00 p.m. of 14-02-2022 and on 10-03-2022, in view of polling and counting of votes for the General Election to the Goa Legislative Assembly, 2022, as per Section 135C of The Representation of the People Act, 1951, namely:

(a) Three quart bottles of Indian made foreign liquor or foreign liquor other than beer and six bottles of beer of 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 6.00 p.m. of 12-02-2022 till 06.00 p.m. of 14-02-2022 and on 10-03-2022, in the entire State of Goa, in view of polling and counting of votes for the General Election to the Goa Legislative Assembly, 2022.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (Revenue & Control).

Porvorim, 9th February, 2022.

________

Office of the Commissioner of Commercial Taxes

––

No. CCT/26-4/2017-18/E/2720

Circular

(No. 20/2021-22-GST)

Subject: GST on service supplied by restaurants through e-commerce operators-reg.

The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify, Restaurant Service under Section 9(5) of the Goa GST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through e-commerce operators shall be paid by the e-commerce operator. In this regard notification No. 38/1/2017-Fin(R&C)(17/2021-Rate)/2081 dated 30-11-2021 has been issued.

Certain representations have been received requesting for clarification regarding modalities of compliance to the GST laws in respect of supply of restaurant service through e-commerce operators (ECO).

Clarifications are as follows:

Sr. No.

Issue

1 2

Clarification

3

1. Would ECOs have to still collect TCS in com- As 'restaurant service' has been notified under pliance with Section 52 of the Goa GST Act, Section 9(5) of the Goa GST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, 2017? with effect from the 1st January, 2022, through ECO. Accordingly, the ECOs will no longer be required to collect TCS and file GSTR 8 in respect of restaurant services on which it pays tax in terms of Section 9(5).

On other goods or services supplied through ECO, which are not notified u/s 9(5), ECOs will continue to pay TCS in terms of Section 52 of Goa GST Act, 2017 in the same manner at present.

2. Would ECOs have to mandatorily take a separate As ECOs are already registered in accordance with registration w.r.t supply of restaurant service Rule 8 (in Form GST-REG 01) of the Goa GST Rules, [notified under 9(5)] through them even though 2017 (as a supplier of their own goods or services), they are registered to pay GST on services on there would be no mandatory requirement of taking separate registration by ECOs for payment their own account? of tax on restaurant service under Section 9(5) of the Goa GST Act, 2017.

3. Would the ECOs be liable to pay tax on supply Yes. ECOs will be liable to pay GST on any restaurant of restaurant service made by unregistered service supplied through them including by an business entities?

unregistered person.

4. What would be the aggregate turnover of person It is clarified that the aggregate turnover of person supplying 'restaurant service' through ECOs? supplying restaurant service through ECOs shall be computed as defined in Section 2 (6) of the Goa GST Act, 2017 and shall include the aggregate value of supplies made by the restaurant through ECOs.

1 2 3

Accordingly, for threshold consideration or any other purpose in the Act, the person providing restaurant service through ECO shall account such services in his aggregate turnover.

5. Can the supplies of restaurant service made No. ECOs are not the recipient of restaurant service through ECOs be recorded as inward supply supplied through them. Since these are not input of ECOs (liable to reverse charge) in GSTR 3B? services to ECO, these are not to be reported as

inward supply (liable to reverse charge).

6. Would ECOs be liable to reverse proportional ECOs provide their own services as an electronic input tax credit on his input goods and services for platform and an intermediary for which it would the reason that input tax credit is not admissible acquire inputs/input service on which ECOs avail on 'restaurant service'? input tax credit (ITC). The ECO charges commission/ /fee etc. for the services it provides. The ITC is utilised by ECO for payment of GST on services provided by ECO on its own account (say, to a restaurant). The situation in this regard remains unchanged even after ECO is made liable to pay tax on restaurant service. ECO would be eligible to ITC as before. Accordingly, it is clarified that ECO shall not be required to reverse ITC on account of restaurant services on which it pays GST in terms of Section 9(5) of the Act.

It may also be noted that on restaurant service, ECO shall pay the entire GST liability in cash (No ITC could be utilised for payment of GST on restaurant service supplied through ECO).

7. Can ECO utilize its Input Tax Credit to pay tax No. As stated above, the liability of payment of tax w.r.t. 'restaurant service' supplied through the by ECO as per Section 9(5) shall be discharged in ECO?

cash.

8. Would supply of goods or services other than ECO is required to pay GST on services notified restaurant service' through ECOs be taxed at under Section 9(5), besides the services/other 5% without ITC?

supplies made on his own account.

On any supply that is not notified under Section 9(5), that is supplied by a person through ECO, the liability to pay GST continues on such supplier and ECO shall continue to pay TCS on such supplies.

Thus, present dispensation continues for ECO, on supplies other than restaurant services. On such supplies (other than restaurant services made through ECO) GST will continue to be billed, collected and deposited in the same manner as is being done at present. ECO will deposit TCS on such supplies.

9. Would 'restaurant service' and goods or services Considering that liability to pay GST on supplies other than restaurant service sold by a restaurant other than 'restaurant service' through the ECO, to a customer under the same order be billed and other compliances under the Act, including differently? who shall be liable for raising issuance of invoice to customer, continues to lie invoices in such cases? with the respective suppliers (and ECOs being liable only to collect tax at source (TCS) on such supplies), it is advisable that ECO raises separate1257 OFFICIAL GAZETTE — GOVT. OF GOA SERIES II No. 45 (EXTRAORDINARY No. 4) 9TH FEBRUARY, 2022 1 2

3

bill on restaurant service in such cases where ECO provides other supplies to a customer under the same order.

10. Who will issue invoice in respect of restaurant The invoice in respect of restaurant service supplied service supplied through ECO-whether by through ECO under Section 9(5) will be issued by the restaurant or by the ECO? ECO.

11. Clarification may be issued as regard reporting A number of other services are already notified of restaurant services, value and tax liability under Section 9(5). In respect of such services, ECO etc. in the GST return. operators are presently paying GST by furnishing

details in GSTR 3B.

The ECO may, on services notified under Section 9 (5) of the Goa GST Act, 2017, including on restaurant service provided through ECO, may continue to pay GST by furnishing the details in GSTR 3B, reporting them as outward taxable supplies for the time being.

Besides, ECO may also, for the time being, furnish the details of such supplies of restaurant services under Section 9(5) in Table 7A(1) or Table 4A of GSTR-1, as the case may be, for accounting purpose.

Registered persons supplying restaurant services through ECOs under Section 9(5) will report such supplies of restaurant services made through ECOs in Table 8 of GSTR-1 and Table 3.1 (c) of GSTR-3B, for the time being.

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, 9th February, 2022.

Note: Similar circular is issued under Central Goods and Services Tax Act, 2017 by Department of Revenue, Ministry of Finance, GOI, New Delhi vide Circular No. 167/23/2021-GST dated 17th December, 2021.

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