EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(194)/1403

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. (1) These rules may be called the Goa

Goods

and

Services

Tax

(Second

Amendment) Rules, 2021.

(2) These rules shall be deemed to have

come into force with effect from 27th day of

April, 2021.

2. In the Goa Goods and Services Tax

Rules, 2017, in rule 26 in sub-rule (1), after the

third proviso, the following proviso shall be

inserted, namely:—

“Provided also that a registered person

registered under the provisions of the

Companies Act, 2013 (18 of 2013) shall,

during the period from the 27th day of

April, 2021 to the 31st day of May, 2021,

also be allowed to furnish the return under

section 39 in FORM GSTR-3B and the

details of outward supplies under section

37 in FORM GSTR-1 or using invoice

furnishing

facility,

verified

through

electronic verification code (EVC).”.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 25th May, 2021.

________

Notification

38/1/2017-Fin(R&C)(195)/1404

In exercise of the powers conferred by sub-section (1) of section 50 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017) read with section 148 of the said Act, the

Government of Goa, on the recommendations of the Council, hereby makes the following

further amendments in the Government notification No. 38/1/2017-Fin(R&C)(8) dated the 30th

June, 2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 13 dated the 30th

June, 2017, namely:—

SERIES I No. 8

Panaji, 26th May, 2021 (Jyaistha 5, 1943)

Reg. No. RNP/GOA/32/2021-23

RNI No. GOAENG/2002/6410

Suggestions are welcome on e-mail: [email protected]

207

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 8

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26TH MAY, 2021

208

(i) In the said notification, in the first paragraph, in the first proviso, in the Table after

S. No. 3, the following shall be inserted, namely:—

(1)

(2)

(3)

(4)

“4.

Taxpayers having an aggregate turnover of more

than rupees 5 crores in the preceding financial

year

9 per cent for the

first 15 days from

the due date and 18

per cent thereafter

March, 2021,

April, 2021

Taxpayers having an aggregate turnover of up to

rupees 5 crores in the preceding financial year

who are liable to furnish the return as specified

under sub-section (1) of section 39

Nil for the first 15

days from the due

date, 9 per cent for

the next 15 days,

and 18 per cent

thereafter

March, 2021,

April, 2021

Taxpayers having an aggregate turnover of up to

rupees 5 crores in the preceding financial year

who are liable to furnish the return as specified

under proviso to sub-section (1) of section 39

Nil for the first 15

days from the due

date, 9 per cent for

the next 15 days,

and 18 per cent

thereafter

March, 2021,

April, 2021

Taxpayers who are liable to furnish the return as

specified under sub-section (2) of section 39

Nil for the first 15

days from the due

date, 9 per cent for

the next 15 days,

and 18 per cent

thereafter

Quarter

ending

March,

2021”.

2. This notification shall be deemed to have come into force with effect from the 18th day of

April, 2021.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 25th May, 2021.

______

Notification

38/1/2017-Fin(R&C)(196)/1405

In exercise of the powers conferred by section 128 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 further amendments in the Government notification No. 38/1/2017-

-Fin(R&C)(87) dated the 31st December, 2018, published in the Official Gazette, Extraordinary

No. 2, Series I No. 39 dated the 31st December, 2018, namely:—

In the said notification, after the seventh proviso, the following proviso shall be inserted,

namely:—

“Provided also that the amount of late fee payable under section 47 shall stand waived for

the period as specified in column (4) of the Table given below, for the tax period as specified

in the corresponding entry in column (3) of the said Table, for the class of registered persons

mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the

returns in FORM GSTR-3B by the due date, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

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209

Table

Sr.

No.

Class of registered persons

Tax period

Period for which

late fee waived

(1)

(2)

(3)

(4)

Taxpayers having an aggregate turnover of more

than rupees 5 crores in the preceding financial

year

March, 2021

and April, 2021

Fifteen days from

the due date of

furnishing return

Taxpayers having an aggregate turnover of up to

rupees 5 crores in the preceding financial year

who are liable to furnish the return as specified

under sub-section (1) of section 39

March, 2021

and April, 2021

Thirty days from

the due date of

furnishing return

Taxpayers having an aggregate turnover of up to

rupees 5 crores in the preceding financial year

who are liable to furnish the return as specified

under proviso to sub-section (1) of section 39

January-March,

2021

Thirty days from

the due date of

furnishing

return.”.

2. This notification shall be deemed to have come into force with effect from 20th day of April,

2021.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 25th May, 2021.

________

Notification

38/1/2017-Fin(R&C)(197)/1406

In exercise of the powers conferred by section 148 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 further amendments in the Government notification No.

38/1/2017/Fin(R&C)(100)/2805 dated the 8th May, 2019, published in the Official Gazette,

Extraordinary, Series I No. 6 dated the 9th May, 2019 namely:—

In the said notification, in the third paragraph, after the first proviso, the following proviso

shall be inserted, namely:—

“Provided further that the said person shall furnish the return in FORM GSTR-4 of the Goa

Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the

31st day of May, 2021.”.

2. This notification shall be deemed to have come into force with effect from the 30th day of

April, 2021.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 25th May, 2021.

________

Notification

38/1/2017-Fin(R&C)(198)/1407

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,

OFFICIAL GAZETTE — GOVT. OF GOA

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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 (Third Amendment) Rules, 2021.

(2) These rules shall be deemed to have come into force with effect from 1st day of May, 2021.

2. In the Goa Goods and Services Tax Rules, 2017,—

(i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted,

namely:—

“Provided further that such condition shall apply cumulatively for the period April and

May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be

furnished with the cumulative adjustment of input tax credit for the said months in

accordance with the condition above.”;

(ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:—

“Provided that a registered person may furnish such details, for the month of April, 2021,

using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.”.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 25th May, 2021.

______

Notification

No. 38/1/2017-Fin(R&C)(199)/1408

In exercise of the powers conferrred by section 168A of the Goa Goods and Services Tax Act,

2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), in view of the

spread of pandemic COVID-19 across many parts of India, the Government of Goa, on the

recommendations of the Council, hereby notifies, as under,—

(i) where, any time limit for completion or compliance of any action, by any authority or by

any person, has been specified in, or prescribed or notified under the said Act, which falls

during the period from the 15th day of April, 2021 to the 30th day of May, 2021, and where

completion or compliance of such action has not been made within such time, then, the time

limit for completion or compliance of such action, shall be extended upto the 31st day of May,

2021, including for the purposes of—

(a) completion of any proceeding or passing of any order or issuance of any notice,

intimation, notification, sanction or approval or such other action, by whatever name called,

by any authority, commission or tribunal, by whatever name called, under the provisions of

the said Act; or

(b) filing of any appeal, reply or application or furnishing of any report, document, return,

statement or such other record, by whatever name called, under the provisions of the said

Act;

but, such extension of time shall not be applicable for the compliances of the following

provisions of the said Act, namely:—

(a) Chapter IV;

(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47 50, 69, 90, 122, 129;

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(d) section 68, in so far as e-way bill is concerned; and

(e) rules made under the provisions specified at clause (a) to (d) above;

Provided that where, any time limit for completion of any action, by any authority or by any

person, specified in, or prescribed or notified under rule 9 of the Goa Goods and Services Tax

Rules, 2017, falls during the period from the 1st day May, 2021 to the 31st day of May, 2021,

and where completion of such action has not been made within such time, then, the time

limit for completion of such action, shall be extended upto the 15th day of June, 2021;

(ii) in cases where a notice has been issued for rejection of refund claim, in full or in part

and where the time limit for issuance of order in terms of the provisions of sub-section (5), read

with sub-section (7) of section 54 of the said Act falls during the period from the 15th day of

April, 2021 to the 30th day of May, 2021, in such cases the time limit for issuance of the said

order shall be extended to fifteen days after the receipt of reply to the notice from the

registered person or the 31st day of May, 2021, whichever is later.

2. This notification shall come into force with effect from the 15th day of April, 2021.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 25th May, 2021.

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