Panaji, 9th February, 2022 (Magha 20, 1943)
SERIES II No. 45
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Reg. No. RNP/GOA/32/2021-2023
RNI No. GOAENG/2002/6410
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Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
No. 4
Department of Finance
Revenue & Control Division
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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.
Notification
No. 2/1/95-Fin(R&C)/Part(B)/85
Read: Notification No. 2/1/95-Fin (R&C)/Part(B)/
/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.
OFFICIAL GAZETTE — GOVT. OF GOA
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(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
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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
Clarification
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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
2017?
be liable to pay GST on restaurant services provided,
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
their own account?
taking separate registration by ECOs for payment
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.
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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 separate
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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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