405

Panaji, 8th July, 2022 (Asadha 17, 1944)

SERIES I No. 14

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

Notification

38/1/2017-Fin(R&C)(229)/526

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, 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 second

paragraph, after the fourth proviso, the

following proviso shall be inserted, namely:—

“Provided also that the said persons shall

furnish a statement, containing the details

of payment of self-assessed tax in FORM

GST CMP-08 of the Goa Goods and Services

Tax Rules, 2017 for the quarter ending 30th

June, 2022 till the 31st day of July, 2022.”.

Suggestions are welcomed on e-mail: dir–[email protected]

EXTRAORDINARY

2. This notification shall be deemed to have

come into force with effect from the 5^th day of

July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 8th July, 2022.

———

Notification

38/1/2017-Fin(R&C)(230)/527

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)(38)/323,

dated the 12th January, 2018, published in

the Official Gazette, Extraordinary, Series I

No. 41, dated the 16th January, 2018,

namely:—

In the said notification, in the sixth proviso,

for the figures, letters and words “30th day

of June, 2022”, the figures, letters and words

“28th day of July, 2022” shall be substituted.

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2. This notification shall be deemed to have

come into force with effect from the 5th day

of July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 8th July, 2022.

———

Notification

38/1/2017-Fin(R&C)(231)/528

In exercise of the powers conferred by

section 168A of the Goa Goods and Services

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

referred to as the said Act) read with section

20 of the Integrated Goods and Services Tax

Act, 2017 (13 of 2017) and in partial modification

of the Government notification No. 38/1/2017-

Fin(R&C)(148) dated the 5th June, 2020,

published in the Official Gazette, Extraordinary,

Series I No. 10, dated the 8th June, 2020 and

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

25th May, 2021, published in the Official Gazette,

Extraordinary, Series I No. 8, dated the 26th

May, 2021, the Government of Goa, on the

recommendations of the Council, hereby,—

(i) extends the time limit specified under

sub-section (10) of section 73 for issuance

of order under sub-section (9) of section 73

of the said Act, for recovery of tax not paid

or short paid or of input tax credit wrongly

availed or utilized, in respect of a tax period

for the financial year 2017-18, up to the

30th day of September, 2023;

(ii) excludes the period from the 1st day

of March, 2020 to the 28th day of February,

2022 for computation of period of limitation

under sub-section (10) of section 73 of the

said Act for issuance of order under sub-

-section (9) of section 73 of the said Act,

for recovery of erroneous refund;

(iii) excludes the period from the 1st day

of March, 2020 to the 28th day of February,

2022 for computation of period of limitation

for filing refund application under section

54 or section 55 of the said Act.

2. This notification shall be deemed to have

come into force with effect from the 1st day

of March, 2020.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 8th July, 2022.

———

Notification

38/1/2017-Fin(R&C)(232)/529

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 (Amendment) Rules, 2022.

(2) Save as otherwise provided in these

rules, they shall be deemed to have come

into force with effect from the 5th day of July,

2022.

2. In the Goa Goods and Services Tax

Rules, 2017 (hereinafter referred to as the said

rules), in rule 21A, in sub-rule (4), after the

proviso, the following proviso shall be

inserted, namely:—

“Provided further that where the

registration has been suspended under

sub-rule (2A) for contravention of the

provisions contained in clause (b) or clause

registration has not already been cancelled

by the proper officer under rule 22, the

suspension of registration shall be deemed

to be revoked upon furnishing of all the

pending returns.”;

3. In the said rules, in Explanation 1 to

rule 43, after clause (c), the following clause

shall be inserted, namely:—

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“(d) the value of supply of Duty Credit

Scrips specified in the Government

Notification No. 38/1/2017-Fin(R&C)(35/

/2017-Rate)/3590, dated the 24th October,

2017, published in the Official Gazette,

Extraordinary, Series I No. 30, dated the

26th October, 2017.”;

4. In the said rules, in rule 46, after clause

(r), the following clause shall be inserted,

namely:—

‘(s) a declaration as below, that invoice

is not required to be issued in the manner

specified under sub-rule (4) of rule 48, in

all cases where an invoice is issued, other

than in the manner so specified under the

said sub-rule (4) of rule 48, by the taxpayer

having aggregate turnover in any

preceding financial year from 2017-18

onwards more than the aggregate turnover

as notified under the said sub-rule (4) of

rule 48-

“I/We hereby declare that though our

aggregate turnover in any preceding

financial year from 2017-18 onwards is

more than the aggregate turnover notified

under sub-rule (4) of rule 48, we are not

required to prepare an invoice in terms of

the provisions of the said sub-rule.”:’;

5. In the said rules, in rule 86, after sub-

-rule (4A), the following sub-rule shall be

inserted, namely:—

“(4B) Where a registered person

deposits the amount of erroneous refund

sanctioned to him,–

(a) under sub-section (3) of section 54

of the Act, or

(b) under sub-rule (3) of rule 96, in

contravention of sub-rule (10) of

rule 96,

along with interest and penalty,

wherever applicable, through FORM GST

DRC-03, by debiting the electronic cash

ledger, on his own or on being pointed

out, an amount equivalent to the amount

of erroneous refund deposited by the

registered person shall be re-credited to

the electronic credit ledger by the proper

officer by an order made in FORM GST

PMT-03A.”;

6. In the said rules, in rule 87,–

(a) in sub-rule (3), after clause (i), the

following clauses shall be inserted,

namely:—

“(ia)

Unified Payment Interface (UPI)

from any bank;

(ib)

Immediate

Payment

Services

(IMPS) from any bank;”;

(b) in sub-rule (5), after the words “Real

Time Gross Settlement”, the words “or

Immediate Payment Service” shall be

inserted;

-rule shall be inserted, namely:—

“(14) A registered person may, on the

common portal, transfer any amount of

tax, interest, penalty, fee or any other

amount available in the electronic cash

ledger under the Act to the electronic

cash ledger for State tax or integrated

tax of a distinct person as specified in

sub-section (4) or, as the case may be,

sub-section (5) of section 25, in FORM

GST PMT-09:

Provided that no such transfer shall

be allowed if the said registered person

has any unpaid liability in his electronic

liability register.”;

7. In the said rules, with effect from the

1st July, 2017, after rule 88A, the following

rule shall be deemed to have been inserted,

namely:—

“88B. Manner of calculating interest on

delayed payment of tax.—(1) In case,

where the supplies made during a tax

period are declared by the registered

person in the return for the said period and

the said return is furnished after the due

date in accordance with provisions of

section 39, except where such return is

furnished after commencement of any

proceedings under section 73 or section 74

in respect of the said period, the interest on

tax payable in respect of such supplies shall

be calculated on the portion of tax which

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is paid by debiting the electronic cash

ledger, for the period of delay in filing the

said return beyond the due date, at such

rate as may be notified under sub-section

(1) of section 50.

(2) In all other cases, where interest is

payable in accordance with sub-section (1)

of section 50, the interest shall be

calculated on the amount of tax which

remains unpaid, for the period starting from

the date on which such tax was due to be

paid till the date such tax is paid, at such

rate as may be notified under sub-section

(1) of section 50.

(3) In case, where interest is payable on

the amount of input tax credit wrongly

availed and utilised in accordance with

sub-section (3) of section 50, the interest

shall be calculated on the amount of input

tax credit wrongly availed and utilised, for

the period starting from the date of

utilisation of such wrongly availed input

tax credit till the date of reversal of such

credit or payment of tax in respect of such

amount, at such rate as may be notified

under said sub-section (3) of section 50.

Explanation.— For the purposes of this

sub-rule,—

(1) input tax credit wrongly availed shall

be construed to have been utilised, when

the balance in the electronic credit ledger

falls below the amount of input tax credit

wrongly availed, and the extent of such

utilisation of input tax credit shall be the

amount by which the balance in the

electronic credit ledger falls below the

amount of input tax credit wrongly availed.

(2) the date of utilisation of such input

tax credit shall be taken to be,—

(a) the date, on which the return is

due to be furnished under section 39 or

the actual date of filing of the said return,

whichever is earlier, if the balance in the

electronic credit ledger falls below the

amount of input tax credit wrongly

availed, on account of payment of tax

through the said return; or

(b) the date of debit in the electronic

credit ledger when the balance in the

electronic credit ledger falls below the

amount of input tax credit wrongly

availed, in all other cases.”;

8. In the said rules, in rule 89,–

(a) in sub-rule (1), after the fourth

proviso, the following Explanation shall be

inserted, namely:—

‘Explanation.— For the purposes of

this sub-rule, “specified officer” means

a “specified officer” or an “authorised

officer” as defined under rule 2 of the

Special Economic Zone Rules, 2006.’;

(b) in sub-rule (2),–

(i) in clause (b), after the words “on

account of export of goods”, the words

“, other than electricity” shall be

inserted;

(ii) after clause (b), the following

clause shall be inserted, namely:—

“(ba) a statement containing the

number and date of the export

invoices, details of energy exported,

tariff per unit for export of electricity

as per agreement, along with the copy

of statement of scheduled energy for

exported electricity by Generation

Plants issued by the Regional Power

Committee Secretariat as a part of the

Regional Energy Account (REA) under

clause (nnn) of sub-regulation 1 of

Regulation 2 of the Central Electricity

Regulatory

Commission

(Indian

Electricity Grid Code) Regulations,

2010 and the copy of agreement

detailing the tariff per unit, in case

where refund is on account of export

of electricity;”;

shall be inserted, namely:—

“Explanation.— For the purposes of

this sub-rule, the value of goods exported

out of India shall be taken as–

(i) the Free on Board (FOB) value

declared in the Shipping Bill or Bill of

Export form, as the case may be, as per

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the Shipping Bill and Bill of Export (Forms)

Regulations, 2017; or

(ii) the value declared in tax invoice or

bill of supply,

whichever is less.”;

(d) in sub-rule (5), for the words “tax

payable on such inverted rated supply of

goods and services”, the brackets, words

and letters “{tax payable on such inverted

rated supply of goods and services x (Net

ITC÷ ITC availed on inputs and input

services)}.” shall be substituted;

9. In the said rules, rule 95A shall be

deemed to have been omitted with effect from

the 1st July, 2019;

10. In the said rules, with effect from the

1st day of July, 2017, in rule 96,–

(a) in sub-rule (1), for clause (b), the

following clause shall be deemed to have

been substituted, namely:—

“(b) the applicant has furnished a valid

return in FORM GSTR-3B:

Provided that if there is any mismatch

between the data furnished by the

exporter of goods in Shipping Bill and

those furnished in statement of outward

supplies in FORM GSTR-1, such

application for refund of integrated tax

paid on the goods exported out of India

shall be deemed to have been filed on

such date when such mismatch in

respect of the said shipping bill is

rectified by the exporter;”;

(b) in sub-rule (4),

(i)

in clause (b), for the figures “1962”

the figures and word “1962; or”

shall be deemed to have been

substituted;

(ii)

after clause (b), the following

clause shall be deemed to have

been inserted, namely:—

“(c) the Commissioner in the Board or

an officer authorised by the Board, on

the basis of data analysis and risk

parameters, is of the opinion that

verification of credentials of the exporter,

including the availment of ITC by the

exporter, is considered essential before

grant of refund, in order to safeguard

the interest of revenue.”;

been omitted;

(d) after sub-rule (5), the following sub-

rules shall be deemed to have been

inserted, namely:—

“(5A) Where refund is withheld in

accordance with the provisions of clause

(a) or clause (c) of sub-rule (4), such

claim shall be transmitted to the proper

officer of Central tax, State tax or Union

territory tax, as the case may be,

electronically through the common

portal in a system generated FORM GST

RFD-01 and the intimation of such

transmission shall also be sent to the

exporter electronically through the

common portal, and notwithstanding

anything to the contrary contained in

any other rule, the said system generated

form shall be deemed to be the

application for refund in such cases and

shall be deemed to have been filed on

the date of such transmission.

(5B) Where refund is withheld in

accordance with the provisions of clause

(b) of sub-rule (4) and the proper officer

of the Customs passes an order that the

goods have been exported in violation

of the provisions of the Customs Act,

1962 (52 of 1962), then, such claim shall

be transmitted to the proper officer of

Central tax, State tax or Union territory

tax, as the case may be, electronically

through the common portal in a system

generated FORM GST RFD-01 and the

intimation of such transmission shall also

be sent to the exporter electronically

through the common portal, and

notwithstanding anything to the

contrary contained in any other rule, the

said system generated form shall be

deemed to be the application for refund

in such cases and shall be deemed to

have been filed on the date of such

transmission.

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(5C) The application for refund in FORM GST RFD-01 transmitted electronically through

the common portal in terms of sub-rules (5A) and (5B) shall be dealt in accordance with

the provisions of rule 89.”;

(e) sub-rule (6) and sub-rule (7) shall be deemed to have been omitted;

11. In the said rules, in FORM GSTR-3B,-

(a) in paragraph 3.1, in the heading, after the words “liable to reverse charge”, the

brackets, words and figures “(other than those covered in 3.1.1)” shall be inserted;

(b) after paragraph 3.1, the following paragraph shall be inserted, namely:—

“3.1.1 Details of supplies notified under sub-section (5) of section 9 of the Goa Goods

and Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services

Tax/Union Territory Goods and Services Tax/Central Goods and Services Tax Acts.

Nature of Supplies

Total

Integrated Central

State/UT

Cess

Taxable

Tax

(i) Taxable supplies on which electronic commerce operator

pays tax under sub-section (5) of section 9 [to be furnished

by the electronic commerce operator]

(ii) Taxable supplies made by the registered person through

electronic commerce operator, on which electronic

commerce operator is required to pay tax under sub-section

(5) of section 9

[to be furnished by the registered person making supplies

through electronic commerce operator].”;

shown in 3.1(a)”, the word, figures, brackets and letter “and 3.1.1(i)” shall be inserted;

(d) in the table, under paragraph 4, in column (1),-

(i) in item (B), for the entries against sub-item (1), the following entries shall be

substituted, namely:—

“As per rules 38, 42 and 43 of Goa GST Rules and sub-section (5) of section 17”;

(ii) in item (D),-

(A)

for the heading, the following heading shall be substituted, namely:—

“Other Details”;

(B)

for the entries against sub-item (1), the following entries shall be substituted,

namely:—

“ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period”;

(C)

for the entries against sub-item (2), the following entries shall be substituted,

namely:—

“Ineligible ITC under section 16(4) and ITC restricted due to PoS provisions”;

(e) Under the heading the Instructions, after paragraph 3, following paragraphs shall be

inserted, namely:—

“(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the

supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of

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the Goa Goods and Services Tax Act,

2017 and shall report such supplies in

3.1.1(i) above.

(5) A registered person making

supplies

through

Electronic

Commerce Operator (ECO) shall not

include in 3.1(a) above, the supplies on

which the ECO is required to pay tax

under sub-section (5) of section 9 of the

Goa Goods and Services Tax Act, 2017

and shall report such supplies in 3.1.1(ii)

above.”;

12. In the said rules, in FORM GSTR-9,

under the heading Instructions,-

(a) in paragraph 4,-

(A) after the word, letters and figures

“or FY 2020-21”, the word, letters and

figures “or FY 2021-22” shall be inserted;

(B) in the Table, in second column,-

(I) against serial numbers 5D, 5E and

5F, the following entries shall be inserted

at the end, namely:—

‘For FY 2021-22, the registered

person shall report Non-GST supply

(5F) separately and shall have an

option to either separately report his

supplies as exempted and nil rated

supply

report

consolidated

information for these two heads in the

“exempted” row only.’;

(II) against serial numbers 5H, 5I, 5J

and 5K, for the figures and word “2019-

-20 and 2020-21”, the figures and word

“2019-20, 2020-21 and 2021-22” shall

respectively be substituted;

(b) in paragraph 5, in the Table, in

second column,-

(A) against serial numbers 6B, 6C, 6D

and 6E, for the letters and figures “FY 2019-

-20 and 2020-21”, the letters, figures and

word “FY 2019-20, 2020-21 and 2021-22”

shall respectively be substituted;

(B) against serial numbers 7A, 7B, 7C,

7D, 7E, 7F, 7G and 7H, for the figures and

word “2019-20 and 2020-21”, the figures

and word “2019-20, 2020-21 and 2021-22”

shall be substituted;

(A) after the words and figures “April,

2021 to September, 2021.”, the following

shall be inserted, namely:—

“For FY 2021-22, Part V consists of

particulars of transactions for the

previous financial year but paid in the

FORM GSTR-3B between April, 2022 to

September, 2022.”;

(B) in the Table, in second column,-

(I) against serial numbers 10 & 11, the

following entries shall be inserted at the

end, namely:—

“For FY 2021-22, details of additions

or amendments to any of the supplies

already declared in the returns of the

previous financial year but such

amendments were furnished in Table

9A, Table 9B and Table 9C of FORM

GSTR-1 of April, 2022 to September,

2022 shall be declared here.”;

(II) against serial number 12,-

(1) after the words, letters, figures and

brackets “September, 2021 shall be

declared here. Table 4(B) of FORM GSTR-

-3B may be used for filling up these

details.”, the following entries shall be

inserted, namely:—

“For FY 2021-22, aggregate value of

reversal of ITC which was availed in

the previous financial year but

reversed in returns filed for the months

of April, 2022 to September, 2022 shall

be declared here. Table 4(B) of FORM

GSTR-3B may be used for filling up

these details.”;

(2) for the figures and word “2019-20

and 2020-21”, the figures and word

“2019-20, 2020-21 and 2021-22” shall be

substituted;

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(III) against serial number 13,-

(1) after the words, letters and figures “reclaimed in FY 2021-22, the details of such

ITC reclaimed shall be furnished in the annual return for FY 2021-22,”, the following

entries shall be inserted, namely:—

“For FY 2021-22, details of ITC for goods or services received in the previous financial

year but ITC for the same was availed in returns filed for the months of April, 2022 to

September, 2022 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for

filling up these details. However, any ITC which was reversed in the FY 2021-22 as

per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2022-23,

the details of such ITC reclaimed shall be furnished in the annual return for FY

2022-23.”;

(2) for the figures and word “2019-20 and 2020-21”, the figures and word “2019-20,

2020-21 and 2021-22” shall be substituted;

(d) in paragraph 8, in the Table, in second column,-

(A) against serial numbers,-

(I) 15A, 15B, 15C and 15D,

(II) 15E, 15F and 15G,

for the figures and word “2019-20 and 2020-21” wherever they occur, the letters, figures

and word “2019-20, 2020-21 and 2021-22” shall respectively, be substituted.”;

(B) against serial numbers 16A, 16B and 16C for the figures and word “2019-20 and

2020-21” wherever they occur, the figures and word “2019-20, 2020-21 and 2021-22”

shall respectively be substituted.”;

(I) after the words, letters and figures “for taxpayers having annual turnover above

Rs. 5.00 Cr.”, the words, letters and figures “From FY 2021-22 onwards, it shall be

mandatory to report HSN code at six digits level for taxpayers having annual turnover

in the preceding year above Rs. 5.00 Cr and at four digits level for all B2B supplies for

taxpayers having annual turnover in the preceding year upto Rs. 5.00 Cr.” shall be

inserted;

(II) the following paragraph shall be inserted at the end, namely:—

“For FY 2021-22, the registered person shall have an option to not fill Table 18.”;

13. In the said rules, in FORM GSTR-9C, under the heading Instructions,-

(a) in paragraph 4, in the Table, in second column, for the figures and word “2019-20 and

2020-21”, wherever they occur, the figures and word “2019-20, 2020-21 and 2021-22” shall

be substituted;

(b) in paragraph 6, in the Table, in second column, against serial number 14, for the

figures and word “2019-20 and 2020-21”, the figures and word “2019-20, 2020-21 and

2021-22” shall be substituted;

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14. In the said rules, after FORM GST PMT-03, the following form shall be inserted, namely:—

“FORM GST PMT–03A

[See rule 86(4B)]

Order for re-credit of the amount to electronic credit ledger

Reference No:

Date:

1. GSTIN –

2. Name (Legal) –

3. Trade name, if any

4. Address –

5. Ledger from which debit entry was made-

Cash/credit ledger

6. Debit entry No. and date –

7. Payment Reference Number (DRC 03): ___________ dated ________

8. Details of Payment:-

Cause of Payment

(Deposit of erroneous refund of unutilised ITC or

Deposit of erroneous refund of IGST)

Details of Refund Sanction order

1. Shipping Bill/Bill of Export No. and Date

__________

2. Amount of IGST paid on export of

goods__________

3. Details of Exemption/Concessional Rate

Notification used for procuring inputs

__________

4. Amount of refund sanctioned ___________

5. Date of credit of refund in Bank Account

________

(or)

1. Category of refund and relevant period of

refund__________

2. GST RFD-01/01A ARN and Date_________

3. GST RFD-06 Order No. and Date ________

4. Amount of refund claimed __________

5. Amount of refund sanctioned __________

10. No. and date of order giving rise to recredit, if any-

11. Amount of credit-

S.No.

Act (Central Tax/State Tax/UT Tax/Integrated Tax/CESS)

Amount of credit (Rs.)

Tax

Interest

Penalty

Fee

Other Total

Signature

Name

Designation of the officer

Note: ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and

Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for

Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax (Compensation to

States)”;

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15. In the said rules, in FORM GST PMT-06,-

(a) Under the heading Mode of Payment (relevant part will become active when the particular

mode is selected) for the portion starting with

“ e-Payment

(This will include all modes of

e-payment such as CC/DC and

net banking. Taxpayer will

choose one of this)”

and ending with “Note: Charges to be separately paid by the person making payment.”, the

following shall be substituted, namely:—

“

e-Payment

Over the Counter (OTC)

IMPS

(This will include all modes

Bank (Where cash or

of e-payment such as CC/DC,

instrument is proposed

net banking and UPI. Taxpayer

to be deposited)

will choose one of this)

Details of Instrument

Cash

Cheque

Demand Draft

NEFT/RTGS

Remitting bank

Beneficiary name

GST

Beneficiary Account Number (CPIN)

<CPIN>

Name of beneficiary bank

Reserve Bank of India

Beneficiary Bank’s Indian Financial System Code (IFSC)

IFSC of RBI

Amount

Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment.

IMPS

Remitting bank

Beneficiary name

GST

Beneficiary Account Number (CPIN)

<CPIN>

Name of beneficiary bank

Beneficiary Bank’s Indian Financial System Code (IFSC)

Amount

Note: Bank Charges, if any, shall be paid separately to the bank by the person making payment.

(b) in the Table under the heading Paid Challan Information, for the words, letters and brackets “Bank

Reference No. (BRN)/UTR”, words, letters and brackets “Bank Reference No. (BRN)/UTR/RRN” shall

be substituted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 14

(EXTRAORDINARY)

8TH JULY, 2022

415

16. In the said rules, in FORM GST PMT-07, in the Table,

(a) against serial number 6, in the third column, for the

“NEFT/RTGS ”

following, shall be inserted, namely:-

“NEFT/RTGS

IMPS

”

(b) after serial number 10 the following serial number and entries shall be inserted, namely:—

“10A. Retrieval Reference Number (RRN) – IMPS.”;

17. In the said rules, in FORM GST PMT-09,-

(a)

for the brackets, words and figures “[See rule 87(13)]”, the brackets, words and figures “[See rule

87(13) and 87(14)]” shall be substituted;

(b)

in the Table, after serial No. 4, following serial number and entries shall be inserted, namely:—

“4A. GSTIN of transferee on the same PAN”;

(c)

Under the heading Instructions, after paragraph 5, following paragraphs shall be inserted,

namely:—

“(6) Amount available in cash ledger under SGST/IGST head can be transferred to any other

taxpayer registered on the same PAN under SGST/IGST head, if required.

(7) Amount shall not be allowed to be transferred if unpaid liability exists in the Electronic

Liability Register of the transferor.”;

18. In the said rules, in FORM-GST-RFD-01,-

(a)

in Statement-3, in the Table, under the heading Shipping bill/Bill of export, after column 9, the

following column shall be inserted, namely:—

“FOB

value

9A”;

(b)

after Statement-3A, the following statement shall be inserted, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 14

(EXTRAORDINARY)

8TH JULY, 2022

416

“Statement-3B [rule 89 (2) (ba)]

Refund Type: Export of electricity without payment of tax (accumulated ITC)

Sl. No.

Invoice/Document Details

REA Details

Tariff

Units exported

Value of

Type

No.

Date

Energy

Genera- Period Ref.

Date

Scheduled

Per Unit

(Lower of cl.

electricity

exported ting

No.

Energy

in Rs. (As No. 5 and 10) exported in

Docu-

(Units)

Station

Exported

Per agree-

Rs. (11x12)

ment

(Units)

ment)

”;

19. In the said rules, FORM GST RFD-10 B shall be deemed to have been omitted with effect from the

1^stday of July, 2019.

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

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

Porvorim, 8th July, 2022.

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