437

Panaji, 21st July, 2022 (Asadha 30, 1944)

SERIES I No. 16

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

NOTE

There is an Extraordinary issue to the Official Gazette, Series I No. 15 dated 14-7-2022, namely:—

(1) Extraordinary dated 16-7-2022 from pages 421 to 436 from Department of Finance, Notifications regarding GST.

INDEX

Department

Notification/Bill

Subject

Pages

Agriculture

Not.- 3/3/Hort/SSS/Irrig Infra/4/2022- Addendum to State Sector Scheme-

421

-23/D.Agri/348

Assistance for Creation of Irrigation

Infrastructure.

Goa Legislature

Bill.- LA/LEGN/2022/1281

The Goa Goods and Services Tax

422

Secretariat

(Amendment) Bill, 2022

GOVERNMENT OF GOA

Department of Agriculture

Directorate of Agriculture

–––

Notification

3/3/Hort/SSS/Irrig Infra/4/2022-23/

/D.Agri/348

Sub: Addendum to State Sector Scheme

‘Assistance for Creation of Irrigation

Infrastructure’.

Ref: 1. Notification No. 3/3/Hort/SSS/4/2018-

-19/D.Agri/218 dated 31^st December,

2018 published in the Official Gazette,

Series I No. 40 dated 03-01-2019.

2. Notification-Amendment No. 3/3/

/Hort/SSS/4/19-20/D.Agri/352 dated

26^th November, 2019 published in the

Official Gazette, Series I No. 36 dated

05-12-2019.

3. Notification-Addendum No. 3/3/Hort/

/SSS/4/19-20/D.Agri/270 dated 15^th

July, 2021 published in the Official

Gazette, Series I No. 17 dated

22-07-2021.

4. Notification-Addendum No. 3/3/Hort/

/SSS/4/19-20/D.Agri/603 dated 06^th

January, 2022 published in the Official

Gazette, Series I No. 42 dated

13-01-2022.

5. Notification-Addendum No. 3/3/

/Hort/SSS/Irrig

Infra/4/2022-23/

D.Agri/107 dated 13^th May, 2022

published in the Official Gazette,

Series I No. 7 dated 19-05-2022.

ADDENDUM

The following Addendum is made in

Notification No. 3/3/Hort/SSS/4/2018-19/

/D.Agri/218 dated 31^st December, 2018

published in the Official Gazette, Series I

No. 40 dated 03-01-2019.

The following para is added after para

5 vii.

The eligible subsidy shall be calculated

for all the components of Irrigation

Infrastructure (Irrigation Well, Irrigation

Pump, Water Storage Tank, Water

Conveying Pipeline, Micro Irrigation

System and UPVC Water Storage Tank) on

the standard cost or actual cost inclusive

of Goods and Services Tax (GST)

whichever is less.

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438

Other contents of the notification remain

the same. This addendum shall come into

force with immediate effect.

This issues with the approval of the

Government and concurrence of Finance

(Expenditure) Department, Government of

Goa vide U. O. No. 1400086417 dated

04-07-2022.

By order and in the name of the Governor

of Goa.

Nevil Alphonso, Director of Agriculture &

ex officio Jt. Secretary.

Tonca-Caranzalem, 15th July, 2022.

———uuu———

Goa Legislature Secretariat

–––

LA/LEGN/2022/1281

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 14th July, 2022 is hereby published

for general information in pursuance of Rule-

138 of the Rules of Procedure and Conduct of

Business of the Goa Legislative Assembly.

—–––––

The Goa Goods and Services

Tax (Amendment) Bill, 2022

(Bill No. 05 of 2022)

Bill

further to amend the Goa Goods and Services

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

BE it enacted by the Legislative Assembly

of Goa in the Seventy-third Year of the

Republic of India as follows:—

1. Short title and commencement.— (1) This

Act may be called the Goa Goods and

Services Tax (Amendment) Act, 2022.

(2) The provisions of this Act shall come

into force on such date as the Government

may, by notification in the Official Gazette,

appoint.

2. Amendment of section 16.–– In the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017) (hereinafter referred to as the

“principal Act”), in section 16,––

(a) in sub-section (2),––

(i) after clause (b), the following clause

shall be inserted, namely:—

“(ba) the details of input tax credit

in respect of the said supply

communicated to such registered

person under section 38 has not been

restricted;”;

(ii) in clause (c), the words, figures and

letter “or section 43A” shall be omitted;

(b) in sub-section (4), for the words and

figures “due date of furnishing of the return

under section 39 for the month of

September”, the words “thirtieth day of

November” shall be substituted.

3. Amendment of section 29.— In section

29 of the principal Act, in sub-section (2),––

(a) in clause (b), for the words “returns

for three consecutive tax periods”, the

words “the return for a financial year

beyond three months from the due date of

furnishing the said return” shall be

substituted;

(b) in clause (c), for the words “a

continuous period of six months”, the

words “such continuous tax period as may

be prescribed” shall be substituted.

4. Amendment of section 34.— In section

34 of the principal Act, in sub-section (2), for

the word “September”, the words “the

thirtieth day of November” shall be

substituted.

5. Amendment of section 37.— In section

37 of the principal Act,––

(a) in sub-section (1),––

(i) after the expression “shall furnish,

electronically,”, the words “subject to

such conditions and restrictions and”

shall be inserted;

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439

(ii)

for

the

words

“shall

communicated to the recipient of the

said supplies within such time and in

such manner as may be prescribed”, the

expression “shall, subject to such

conditions and restrictions, within such

time and in such manner as may be

prescribed, be communicated to the

recipient of the said supplies” shall be

substituted;

(iii) the first proviso shall be omitted;

(iv) in the second proviso, for the

words “Provided further that”, the words

“Provided that” shall be substituted;

(v) in the third proviso, for the words

“Provided also that”, the words

“Provided further that” shall be

substituted;

(b) sub-section (2) shall be omitted;

(i) the words and figures “and which

have remained unmatched under section

42 or section 43” shall be omitted;

(ii) in the first proviso, for the words

and figures “furnishing of the return

under section 39 for the month of

September”, the words “the thirtieth day

of November” shall be substituted;

(d) after sub-section (3), the following

sub-section shall be inserted, namely:––

“(4) A registered person shall not be

allowed to furnish the details of outward

supplies under sub-section (1) for a tax

period, if the details of outward supplies

for any of the previous tax periods has

not been furnished by him:

Provided that the Government may, on

the recommendations of the Council, by

notification, subject to such conditions and

restrictions as may be specified therein,

allow a registered person or a class of

registered persons to furnish the details of

outward supplies under sub-section (1),

even if he has not furnished the details of

outward supplies for one or more previous

tax periods.”.

6. Substitution of section 38.— For section

38 of the principal Act, the following section

shall be substituted, namely:––

“38. Communication of details of inward

supplies and input tax credit.–– (1) The

details of outward supplies furnished by

the registered persons under sub-section

(1) of section 37 and of such other supplies

as may be prescribed, and an auto-

generated statement containing the details

of input tax credit shall be made available

electronically to the recipients of such

supplies in such form and manner, within

such time, and subject to such conditions

and restrictions as may be prescribed.

(2) The auto-generated statement under

sub-section (1) shall consist of,––

(a) details of inward supplies in

respect of which credit of input tax may

be available to the recipient; and

(b) details of supplies in respect of

which such credit cannot be availed,

whether wholly or partly, by the

recipient, on account of the details of the

said supplies being furnished under sub-

section (1) of section 37,—

(i) by any registered person within

such period of taking registration as

may be prescribed; or

(ii) by any registered person, who

has defaulted in payment of tax and

where such default has continued for

such period as may be prescribed; or

(iii) by any registered person, the

output tax payable by whom in

accordance with the statement of

outward supplies furnished by him

under the said sub-section during such

period, as may be prescribed, exceeds

the output tax paid by him during the

said period by such limit as may be

prescribed; or

(iv) by any registered person who,

during such period as may be

prescribed, has availed credit of input

tax of an amount that exceeds the

credit that can be availed by him in

accordance with clause (a), by such

limit as may be prescribed; or

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440

(v) by any registered person, who

has defaulted in discharging his tax

liability in accordance with the

provisions of sub-section (12) of section

49 subject to such conditions and

restrictions as may be prescribed; or

(vi) by such other class of persons

as may be prescribed.”.

7. Amendment of section 39.— In section

39 of the principal Act,––

(a) in sub-section (5), for the word

“twenty”, the word “thirteen” shall be

substituted;

(b) in sub-section (7), for the first proviso,

the following proviso shall be substituted,

namely:––

“Provided that every registered person

furnishing return under the proviso to

sub-section (1) shall pay to the

Government, in such form and manner,

and within such time, as may be

prescribed,––

(a) an amount equal to the tax due

taking into account inward and

outward supplies of goods or services

or both, input tax credit availed, tax

payable and such other particulars

during a month; or

(b) in lieu of the amount referred to

in clause (a), an amount determined

in such manner and subject to such

conditions and restrictions as may be

prescribed.”;

(i) for the expression “Subject to

the provisions of sections 37 and 38,

if”, the word “Where” shall be

substituted;

(ii) in the proviso, for the words

“the due date for furnishing of return

for the month of September or

second quarter”, the words “the

thirtieth day of November” shall be

substituted;

(d) in sub-section (10), for the words

“has not been furnished by him”, the

following shall be substituted, namely:—

“or the details of outward supplies

under sub-section (1) of section 37 for

the said tax period has not been

furnished by him:

Provided that the Government may,

on the recommendations of the

Council, by notification, subject to such

conditions and restrictions as may be

specified therein, allow a registered

person or a class of registered persons

to furnish the return, even if he has

not furnished the returns for one or

more previous tax periods or has not

furnished the details of outward

supplies under sub-section (1) of

section 37 for the said tax period.”.

8. Substitution of section 41.— For section

41 of the principal Act, the following section

shall be substituted, namely:––

“41. Availment of input tax credit.— (1)

Every registered person shall, subject to

such conditions and restrictions as may be

prescribed, be entitled to avail the credit

of eligible input tax, as self-assessed, in his

return and such amount shall be credited

to his electronic credit ledger.

(2) The credit of input tax availed by a

registered person under sub-section (1) in

respect of such supplies of goods or

services or both, the tax payable whereon

has not been paid by the supplier, shall be

reversed along with applicable interest, by

the said person in such manner as may be

prescribed:

Provided that where the said supplier

makes payment of the tax payable in

respect of the aforesaid supplies, the said

registered person may re-avail the amount

of credit reversed by him in such manner

as may be prescribed.”.

9. Omission of sections 42, 43 and 43A.—

Sections 42, 43 and 43A of the principal Act

shall be omitted.

10. Amendment of section 47.— In section

47 of the principal Act, in sub-section (1),––

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441

(a) the words “or inward” shall be

omitted;

(b) the words and figures “or section 38”

shall be omitted;

39 or section 45”, the words and figures

“or section 52” shall be inserted.

11. Amendment of section 48.— In section

48 of the principal Act, in sub-section (2), the

expression “, the details of inward supplies

under section 38” shall be omitted.

12. Amendment of section 49.— In section

49 of the principal Act,––

(a) in sub-section (2), the words, figures

and letter “or section 43A” shall be omitted;

(b) in sub-section (4), after the words

“subject to such conditions”, the words

“and restrictions” shall be inserted;

sub-section shall be inserted, namely:—

“(12) Notwithstanding anything

contained in this Act, the Government

may, on the recommendations of the

Council, subject to such conditions and

restrictions, specify such maximum

proportion of output tax liability under

this Act or under the Integrated Goods

and Services Tax Act, 2017 (Act 13 of

2017) which may be discharged through

the electronic credit ledger by a

registered person or a class of registered

persons, as may be prescribed.”.

13. Amendment of section 50.— In section

50 of the principal Act, for sub-section (3),

the following sub-section shall be substituted

and shall be deemed to have been

substituted with effect from the 1st day of

July, 2017, namely:––

“(3) Where the input tax credit has been

wrongly availed and utilised, the registered

person shall pay interest on such input tax

credit wrongly availed and utilised, at such

rate not exceeding twenty-four per cent.

as may be notified by the Government, on

the recommendations of the Council, and

the interest shall be calculated, in such

manner as may be prescribed.”.

14. Amendment of section 52.— In section

52 of the principal Act, in sub-section (6), in

the proviso, for the words “due date for

furnishing of statement for the month of

September”, the words “thirtieth day of

November” shall be substituted.

15. Amendment of section 54.— In section

54 of the principal Act,––

(a) in sub-section (1), in the proviso, for

the words and figures “the return furnished

under section 39 in such”, the words “such

form and” shall be substituted;

(b) in sub-section (2), for the words “six

months”, the words “two years” shall be

substituted;

brackets and figure “under sub-section (3)”

shall be omitted;

(d) in the Explanation, in clause (2), after

sub-clause (b), the following sub-clause

shall be inserted, namely:––

“(ba) in case of zero-rated supply of

goods or services or both to a Special

Economic Zone developer or a Special

Economic Zone unit where a refund of

tax paid is available in respect of such

supplies themselves, or as the case may

be, the inputs or input services used in

such supplies, the due date for

furnishing of return under section 39 in

respect of such supplies;”.

STATEMENT OF OBJECTS AND REASONS

Clause 2 of the Bill seeks to amend section

16 of the Goa Goods and Services Tax Act,

2017 (herein after referred to as “said Act”)

by inserting a new clause (ba) in sub-section

(2) thereof, so as to provide that input tax

credit with respect to a supply may be availed

only when such credit has not been restricted

in the details communicated to the registered

person under section 38.

It further seeks to amend sub-section (4)

so as to provide that a registered person shall

not be entitled to take input tax credit in

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respect of any invoice or debit note after the

thirtieth day of November following the end

of the financial year to which such invoice or

debit note pertains, or furnishing of the

relevant annual return, whichever is earlier.

Clause 3 of the Bill seeks to amend clause

(b) of sub-section (2) of section 29 of the said

Act so as to provide that the registration of a

person paying tax under section 10 is liable

to be cancelled if the return for a financial

year has not been furnished beyond three

months from the due date of furnishing of the

said return.

It further seeks to amend clause (c) of the

said sub-section (2) so as to provide for

prescribing continuous tax periods for which

return has not been furnished, which would

make a registration liable for cancellation, in

respect of any registered person, other than

a person specified in clause (b) thereof.

Clause 4 of the Bill seeks to amend sub-

-section (2) of section 34 of the said Act so as

to provide for thirtieth day of November

following the end of the financial year, or the

date of furnishing of the relevant annual

return, whichever is earlier, as the last date

for issuance of credit notes in respect of any

supply made in a financial year.

Clause 5 of the Bill seeks to amend sub-

-section (1) of section 37 of the said Act so as

to provide for prescribing conditions and

restrictions for furnishing the details of

outward supply and the conditions and

restrictions as well as manner and time for

communication of the details of such outward

supplies to concerned recipients.

It further seeks to omit sub-section (2) and

first proviso to sub-section (1) so as to do

away with two-way communication process

in return filing.

It also seeks to amend sub-section (3) so

as to remove reference to unmatched details

under section 42 or section 43, as the said

sections are proposed to be omitted, and to

provide for thirtieth day of November

following the end of the financial year or

furnishing of the relevant annual return,

whichever is earlier, as the last date for

rectification of errors or omission in respect

of details of outward supplies furnished under

sub-section (1).

It also seeks to insert sub-section (4) so as

to provide for tax period-wise sequential filing

of details of outward supplies under sub-

section (1).

Clause 6 of the Bill seeks to substitute a

new section for section 38 of the said Act.

Sub-section (1) seeks to provide for prescribing

such other supplies as well as the manner,

time, conditions and restrictions for

communication of details of inward supplies

and input tax credit to the recipient by means

of an auto-generated statement and to do

away with two-way communication process

in return filing.

Sub-section (2) seeks to provide for the

details of inward supplies in respect of which

input tax credit may be availed and the details

of supplies on which input tax credit cannot

be availed by the recipient.

Clause 7 of the Bill seeks to amend sub-

-section (5) of section 39 of the said Act so as

to provide that the non-resident taxable

person shall furnish the return for a month

within thirteen days after the end of the

month or within seven days after the last day

of the period of registration specified under

sub-section (1) of section 27, whichever is

earlier.

It further seeks to substitute the first

proviso to sub-section (7) so as to provide an

option to the persons furnishing return under

proviso to sub-section (1) to pay either the

self-assessed tax or an amount that may be

prescribed.

It also seeks to amend sub-section (9) by

removing reference of section 37 and section

38 and to amend the proviso to said sub-

-section (9) so as to provide for thirtieth day

of November following the end of the financial

year, or the date of furnishing of the relevant

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annual return, whichever is earlier, as the

last date for the rectification of errors in the

return furnished under section 39.

It also seeks to amend sub-section (10) so

as to provide for furnishing of details of

outward supplies of a tax period under sub-

section (1) of section 37 as a condition for

furnishing the return under section 39 for the

said tax period.

Clause 8 of the Bill seeks to substitute a

new section for section 41 of the said Act so

as to do away with the concept of “claim” of

eligible input tax credit on a “provisional”

basis and to provide for availment of self-

assessed input tax credit subject to such

conditions and restrictions as may be

prescribed.

Clause 9 of the Bill seeks to omit section 42

of the said Act relating to matching, reversal

and reclaiming of input tax credit so as to do

away with the concept of “claim” of eligible

input tax credit on a “provisional” basis and

subsequent matching, reversals and reclaim

of such credit. It further seeks to omit section

43 relating to matching, reversal and reclaim

of reduction in output tax liability so as to do

away with two-way communication process

in return filing. It also seeks to omit section

43A.

Clause 10 of the Bill seeks to amend sub-

-section (1) of section 47 of the said Act so as

to provide for levy of late fee for delayed filing

of return under section 52 and to remove

reference of section 38 as there is no

requirement of furnishing details of inward

supplies by the registered person under the

said section 38.

Clause 11 of the Bill seeks to amend sub-

-section (2) of section 48 of the said Act so as

to remove reference to section 38 therefrom

as there is no requirement of furnishing

details of inward supplies by the registered

person under the said section 38.

Clause 12 of the Bill seeks to amend sub-

section (4) of section 49 of the said Act so as

to provide for prescribing restrictions for

utilizing the amount available in the electronic

credit ledger.

It also seeks to insert sub-section (12) so

as to provide for prescribing the maximum

proportion of output tax liability which may

be discharged through the electronic credit

ledger.

Clause 13 of the Bill seeks to substitute a

new sub-section for sub-section (3) of section

50 of the said Act, retrospectively, with effect

from the 1st July, 2017, so as to provide for

levy of interest on input tax credit wrongly

availed and utilised, and to provide for

prescribing manner of calculation of interest

in such cases.

Clause 14 of the Bill seeks to amend proviso

to sub-section (6) of section 52 of the said

Act so as to provide for thirtieth day of

November following the end of the financial

year, or the date of furnishing of the relevant

annual return, whichever is earlier, as the

last date upto which the rectification of errors

shall be allowed in the statement furnished

under sub-section (4).

Clause 15 of the Bill seeks to amend proviso

to sub-section (1) of section 54 of the said

Act so as to explicitly provide that claim of

refund of any balance in the electronic cash

ledger shall be made in such form and

manner as may be prescribed.

It further seeks to amend sub-section (2)

so as to align it with sub-section (1) by

providing time limit of two years from the

last day of the quarter in which the supply

was received for claiming refund of tax paid

on inward supplies of goods or services or

both by the person specified in the said sub-

section.

It also seeks to amend sub-section (10) so

as to extend the scope of the said sub-section

to all types of refund claims.

It also seeks to insert a new sub-clause

(ba) in clause (2) of Explanation in order to

provide clarity regarding the relevant date

for filing refund claim in respect of supplies

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made to a Special Economic Zone developer

or a Special Economic Zone unit.

This Bill seeks to achieve the above objects.

FINANCIAL MEMORANDUM

The proposed Goa Goods and Services Tax

(Amendment) Bill, 2022 does not involve any

recurring or non-recurring expenditure from

the Consolidated Fund of the State.

MEMORANDUM REGARDING DELEGATED

LEGISLATION

Clause 3 of the Bill seeks to amend clause

Goods and Services Tax Act, 2017 (herein

after referred to as “said Act”) so as to

provide by rules continuous tax periods for

which return has not been furnished, which

would make a registration liable for

cancellation, in respect of any registered

person, other than a person specified in

clause (b) thereof.

Clause 6 of the Bill seeks to substitute a

new section for section 38 of the said Act.

Sub-section (1) seeks to empower the

Government to make rules to specify other

supplies as well as the manner, time,

conditions and restrictions for communication

of details of inward supplies and input tax

credit to the recipient by means of an auto-

generated statement and to do away with

two-way communication process in return

filing.

Clause 8 of the Bill seeks to substitute a

new section for section 41 of the said Act so

as to do away with the concept of “claim” of

eligible input tax credit on a “provisional”

basis and to provide for availment of self-

assessed input tax credit subject to such

conditions and restrictions as may be

provided by rules.

Clause 12 of the Bill seeks to amend section

49 of the said Tax Act to insert sub-section

(12) so as to empower the Government to

make rules to specify maximum proportion

of output tax liability which may be

discharged through the electronic credit

ledger.

Clause 13 of the Bill seeks to substitute a

new sub-section for sub-section (3) of section

50 of the said Act so as to provide for levy of

interest on input tax credit wrongly availed

and utilised, and to provide by rules the

manner of calculation of interest in such

cases.

These delegations are of normal character.

Porvorim, Goa.

SHRI. PRAMOD SAWANT

Dated: 13-07-2022

Hon. Chief Minister/

Finance Minister

Assembly Hall,

SMT. NAMRATA ULMAN

Porvorim, Goa.

Secretary to the

Dated: 13-07-2022

Legislative

Assembly of Goa.

Governor’s Recommendation under Article

207 of the Constitution of India

In pursuance of Article 207 of the

Constitution of India, I, P. S. Sreedharan Pillai,

the Governor of Goa, hereby recommend the

introduction and consideration of the Goa

Goods and Services Tax (Amendment) Bill,

2022 by the Legislative Assembly of Goa.

RAJ BHAVAN

P. S. SREEDHARAN PILLAI

Date: 12-07-2022

Governor of Goa

_______

ANNEXURE

--------------------------------------------------------------------

Extracts from the Goa Goods and Services

Tax Act, 2017

--------------------------------------------------------------------

16. Eligibility and conditions for taking input tax

credit.— (1) Every registered person shall, subject

to such conditions and restrictions as may be

prescribed and in the manner specified in section

49, be entitled to take credit of input tax charged

on any supply of goods or services or both to him

which are used or intended to be used in the course

or furtherance of his business and the said amount

shall be credited to the electronic credit ledger of

such person.

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(2) Notwithstanding anything contained in this

section, no registered person shall be entitled to

the credit of any input tax in respect of any supply

of goods or services or both to him unless,––

(a) he is in possession of a tax invoice or debit

note issued by a supplier registered under this

Act, or such other tax paying documents as may

be prescribed;

“(aa) the details of the invoice or debit note

referred to in clause (a) as been furnished by the

supplier in the statement of outward supplies

and such details have been communicated to

the recipient of such invoice or debit note in the

manner specified under section 37;”.

(b) he has received the goods or services or

both.

Explanation.— For the purposes of this clause,

it shall be deemed that the registered person

has received the goods or, as the case may be,

services—

(i) where the goods are delivered by the

supplier to a recipient or any other person on

the direction of such registered person,

whether acting as an agent or otherwise,

before or during movement of goods, either by

way of transfer of documents of title to goods

or otherwise;

(ii) where the services are provided by the

supplier to any person on the direction of and

on account of such registered person;

tax charged in respect of such supply has been

actually paid to the Government, either in cash

or through utilisation of input tax credit

admissible in respect of the said supply; and

(d) he has furnished the return under

section 39:

Provided that where the goods against an

invoice are received in lots or instalments, the

registered person shall be entitled to take credit

upon receipt of the last lot or instalment:

Provided further that where a recipient fails

to pay to the supplier of goods or services or

both, other than the supplies on which tax is

payable on reverse charge basis, the amount

towards the value of supply along with tax

payable thereon within a period of one hundred

and eighty days from the date of issue of invoice

by the supplier, an amount equal to the input

tax credit availed by the recipient shall be added

to his output tax liability, along with interest

thereon, in such manner as may be prescribed:

Provided also that the recipient shall be

entitled to avail of the credit of input tax on

payment made by him of the amount towards

the value of supply of goods or services or both

along with tax payable thereon.

(3) Where the registered person has claimed

depreciation on the tax component of the cost of

capital goods and plant and machinery under the

provisions of the Income-tax Act, 1961 (Central Act

43 of 1961), the input tax credit on the said tax

component shall not be allowed.

(4) A registered person shall not be entitled to

take input tax credit in respect of any invoice or

debit note for supply of goods or services or both

after the due date of furnishing of the return under

section 39 for the month of September following

the end of financial year to which such invoice

debit note pertains or furnishing of the relevant

annual return, whichever is earlier.

Provided that the registered person shall be

entitled to take input tax credit after the due date

of furnishing of the return under section 39 for the

month of September, 2018 till the due date of

furnishing of the return under the said section for

the month of March, 2019 in respect of any invoice

or invoice relating to such debit note for supply of

goods or services or both made during the financial

year 2017-18, the details of which have been

uploaded by the supplier under sub-section (1) of

section 37 till the due date for furnishing the details

under sub-section (1) of said section for the month

of March, 2019.

****

29. Cancellation or suspension of registration.—

(1) The proper officer may, either on his own motion

or on an application filed by the registered person

or by his legal heirs, in case of death of such person,

cancel the registration, in such manner and within

such period as may be prescribed, having regard to

the circumstances where,––

(a) the business has been discontinued,

transferred fully for any reason including death

of the proprietor, amalgamated with other legal

entity, demerged or otherwise disposed of; or

(b) there is any change in the constitution of

the business; or

registered under section 22 or section 24 or

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intends to opt out of the registration voluntarily

made under sub-section (3) of section 25:

Provided that during pendency of the

proceedings relating to cancellation of

registration filed by the registered person, the

registration may be suspended for such period

and in such manner as may be prescribed.

(2) The proper officer may cancel the

registration of a person from such date, including

any retrospective date, as he may deem fit,

where,––

(a) a registered person has contravened

such provisions of the Act or the rules made

thereunder as may be prescribed; or

(b) a person paying tax under section 10

has not furnished returns for three consecutive

tax periods; or

person specified in clause (b), has not

furnished returns for a continuous period of

six months; or

(d) any person who has taken voluntary

registration under sub-section (3) of section

25 has not commenced business within six

months from the date of registration; or

(e) registration has been obtained by means

of fraud, wilful misstatement or suppression

of facts:

Provided that the proper officer shall not

cancel the registration without giving the

person an opportunity of being heard.

Provided further that during pendency of

the proceedings relating to cancellation of

registration, the proper officer may suspend

the registration for such period and in such

manner as may be prescribed.

(3) The cancellation of registration under this

section shall not affect the liability of the person

to pay tax and other dues under this Act or to

discharge any obligation under this Act or the

rules made thereunder for any period prior to

the date of cancellation whether or not such tax

and other dues are determined before or after

the date of cancellation.

(4) The cancellation of registration under the

Central Goods and Services Tax Act shall be

deemed to be a cancellation of registration under

this Act.

(5) Every registered person whose registration

is cancelled shall pay an amount, by way of debit

in the electronic credit ledger or electronic cash

ledger, equivalent to the credit of input tax in

respect of inputs held in stock and inputs

contained in semi-finished or finished goods held

in stock or capital goods or plant and machinery

on the day immediately preceding the date of

such cancellation or the output tax payable on

such goods, whichever is higher, calculated in

such manner as may be prescribed:

Provided that in case of capital goods or plant

and machinery, the taxable person shall pay an

amount equal to the input tax credit taken on

the said capital goods or plant and machinery,

reduced by such percentage points as may be

prescribed or the tax on the transaction value of

such capital goods or plant and machinery under

section 15, whichever is higher.

(6) The amount payable under sub-section (5)

shall be calculated in such manner as may be

prescribed.

****

34. Credit and debit notes.— (1) Where one or

more tax invoices have been issued for supply of

any goods or services or both and the taxable value

or tax charged in that tax invoice is found to exceed

the taxable value or tax payable in respect of such

supply, or where the goods supplied are returned

by the recipient, or where goods or services or both

supplied are found to be deficient, the registered

person, who has supplied such goods or services or

both, may issue to the recipient one or more credit

notes for supplies made in a financial year

containing such particulars as may be prescribed.

(2) Any registered person who issues a credit

note in relation to a supply of goods or services or

both shall declare the details of such credit note in

the return for the month during which such credit

note has been issued but not later than September

following the end of the financial year in which

such supply was made, or the date of furnishing of

the relevant annual return, whichever is earlier,

and the tax liability shall be adjusted in such

manner as may be prescribed:

Provided that no reduction in output tax liability

of the supplier shall be permitted, if the incidence

of tax and interest on such supply has been passed

on to any other person.

(3) Where one or more tax invoices have been

issued for supply of any goods or services or both

and the taxable value or tax charged in that tax

invoice is found to be less than the taxable value

or tax payable in respect of such supply, the

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registered person, who has supplied such goods or

services or both, shall issue to the recipient one or

more debit notes for supplies made in a financial

year containing such particulars as may be

prescribed.

(4) Any registered person who issues a debit

note in relation to a supply of goods or services or

both shall declare the details of such debit note in

the return for the month during which such debit

note has been issued and the tax liability shall be

adjusted in such manner as may be prescribed.

Explanation.–– For the purposes of this Act, the

expression “debit note” shall include a

supplementary invoice.

****

37. Furnishing details of outward supplies.— (1)

Every registered person, other than an Input Service

Distributor, a non-resident taxable person and a

person paying tax under the provisions of section

10 or section 51 or section 52, shall furnish,

electronically, in such form and manner as may be

prescribed, the details of outward supplies of goods

or services or both effected during a tax period on

or before the tenth day of the month succeeding

the said tax period and such details shall be

communicated to the recipient of the said supplies

within such time and in such manner as may be

prescribed:

Provided that the registered person shall not be

allowed to furnish the details of outward supplies

during the period from the eleventh day to the

fifteenth day of the month succeeding the tax

period:

Provided further that the Commissioner may, for

reasons to be recorded in writing, by notification,

extend the time limit for furnishing such details for

such class of taxable persons as may be specified

therein:

Provided also that any extension of time limit

notified by the Commissioner of central tax shall be

deemed to be notified by the Commissioner.

(2) Every registered person who has been

communicated the details under sub-section (3) of

section 38 or the details pertaining to inward

supplies of Input Service Distributor under sub-

section (4) of section 38, shall either accept or reject

the details so communicated, on or before the

seventeenth day, but not before the fifteenth day,

of the month succeeding the tax period and the

details furnished by him under sub-section (1) shall

stand amended accordingly.

(3) Any registered person, who has furnished the

details under sub-section (1) for any tax period and

which have remained unmatched under section 42

or section 43, shall, upon discovery of any error or

omission therein, rectify such error or omission in

such manner as may be prescribed, and shall pay

the tax and interest, if any, in case there is a short

payment of tax on account of such error or omission,

in the return to be furnished for such tax period:

Provided that no rectification of error or omission

in respect of the details furnished under sub-section

(1) shall be allowed after furnishing of the return

under section 39 for the month of September

following the end of the financial year to which

such details pertain, or furnishing of the relevant

annual return, whichever is earlier.

Provided further that the rectification of error or

omission in respect of the details furnished under

sub-section (1) shall be allowed after furnishing of

the return under section 39 for the month of

September, 2018 till the due date for furnishing the

details under sub-section (1) for the month of March,

2019 or for the quarter January, 2019 to March,

2019

Explanation.––For the purposes of this Chapter,

the expression “details of outward supplies” shall

include details of invoices, debit notes, credit notes

and revised invoices issued in relation to outward

supplies made during any tax period.

****

38. Furnishing details of inward supplies.— (1)

Every registered person, other than an Input Service

Distributor or a non-resident taxable person or a

person paying tax under the provisions of section

10 or section 51 or section 52, shall verify, validate,

modify or delete, if required, the details relating to

outward supplies and credit or debit notes

communicated under sub-section (1) of section 37

to prepare the details of his inward supplies and

credit or debit notes and may include therein, the

details of inward supplies and credit or debit notes

received by him in respect of such supplies that

have not been declared by the supplier under sub-

section (1) of section 37.

(2) Every registered person, other than an Input

Service Distributor or a non-resident taxable person

or a person paying tax under the provisions of

section 10 or section 51 or section 52, shall furnish,

electronically, the details of inward supplies of

taxable goods or services or both, including inward

supplies of goods or services or both on which the

tax is payable on reverse charge basis under this

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Act and inward supplies of goods or services or

both taxable under the Integrated Goods and

Services Tax Act or on which integrated goods and

services tax is payable under section 3 of the

Customs Tariff Act, 1975 (Central Act 51 of 1975),

and credit or debit notes received in respect of

such supplies during a tax period after the tenth

day but on or before the fifteenth day of the month

succeeding the tax period in such form and manner

as may be prescribed:

Provided that the Commissioner may, for reasons

to be recorded in writing, by notification, extend

the time limit for furnishing such details for such

class of taxable persons as may be specified therein:

Provided further that any extension of time limit

notified by the Commissioner of central tax shall be

deemed to be notified by the Commissioner.

(3) The details of supplies modified, deleted or

included by the recipient and furnished under sub-

section (2) shall be communicated to the supplier

concerned in such manner and within such time as

may be prescribed.

(4) The details of supplies modified, deleted or

included by the recipient in the return furnished

under sub-section (2) or sub-section (4) of section

39 shall be communicated to the supplier concerned

in such manner and within such time as may be

prescribed.

(5) Any registered person, who has furnished the

details under sub-section (2) for any tax period and

which have remained unmatched under section 42

or section 43, shall, upon discovery of any error or

omission therein, rectify such error or omission in

the tax period during which such error or omission

is noticed in such manner as may be prescribed,

and shall pay the tax and interest, if any, in case

there is a short payment of tax on account of such

error or omission, in the return to be furnished for

such tax period:

Provided that no rectification of error or omission

in respect of the details furnished under sub-section

(2) shall be allowed after furnishing of the return

under section 39 for the month of September

following the end of the financial year to which

such details pertain, or furnishing of the relevant

annual return, whichever is earlier.

****

39. Furnishing of returns.— (1) Every registered

person, other than an Input Service Distributor or

a non-resident taxable person or a person paying

tax under the provisions of section 10 or section 51

or section 52 shall, for every calendar month or part

thereof, furnish, a return, electronically, of inward

and outward supplies of goods or services or both,

input tax credit availed, tax payable, tax paid and

such other particulars, in such form and manner,

and within such time, as may be prescribed:

Provided that the Government may, on the

recommendations of the Council, notify certain class

of registered persons who shall furnish a return for

every quarter or part thereof, subject to such

conditions and restrictions as may be specified

therein.

(2) A registered person paying tax under the

provisions of section 10, shall, for each financial

year or part thereof, furnish a return, electronically,

of turnover in the State, inward supplies of goods

or services or both, tax payable, tax paid and such

other particulars in such form and manner, and

within such time, as may be prescribed.

(3) Every registered person required to deduct

tax at source under the provisions of section 51

shall furnish, in such form and manner as may be

prescribed, a return, electronically, for the month

in which such deductions have been made within

ten days after the end of such month.

(4) Every taxable person registered as an Input

Service Distributor shall, for every calendar month

or part thereof, furnish, in such form and manner as

may be prescribed, a return, electronically, within

thirteen days after the end of such month.

(5) Every registered non-resident taxable person

shall, for every calendar month or part thereof,

furnish, in such form and manner as may be

prescribed, a return, electronically, within twenty

days after the end of a calendar month or within

seven days after the last day of the period of

registration specified under sub-section (1) of

section 27, whichever is earlier.

(6) The Commissioner may, for reasons to be

recorded in writing, by notification, extend the time

limit for furnishing the returns under this section

for such class of registered persons as may be

specified therein:

Provided that any extension of time limit notified

by the Commissioner of central tax shall be deemed

to be notified by the Commissioner.

(7) Every registered person who is required to

furnish a return under sub-section (1), other than

the person referred to in the proviso thereto, or

sub-section (3) or sub-section (5), shall pay to the

Government the tax due as per such return not

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later than the last date on which he is required to

furnish such return:

Provided that every registered person furnishing

return under the proviso to sub-section (1) shall

pay to the Government, the tax due taking into

account inward and outward supplies of goods or

services or both, input tax credit availed, tax

payable and such other particulars during a month,

in such form and manner, and within such time, as

may be prescribed:

Provided further that every registered person

furnishing return under sub-section (2) shall pay to

the Government the tax due taking into account

turnover in the State, inward supplies of goods or

services or both, tax payable, and such other

particulars during a quarter, in such form and

manner, and within such time, as may be

prescribed.

(8) Every registered person who is required to

furnish a return under sub-section (1) or sub-section

(2) shall furnish a return for every tax period whether

or not any supplies of goods or services or both

have been made during such tax period.

(9) Subject to the provisions of sections 37 and

38, if any registered person after furnishing a return

under sub-section (1) or sub-section (2) sub-section

(3) or sub-section (4) or sub-section (5) discovers

any omission or incorrect particulars therein, other

than as a result of scrutiny, audit, inspection or

enforcement activity by the tax authorities, he shall

rectify such omission or incorrect particulars in the

return to be furnished for the month or quarter

during which such omission or incorrect particulars

are noticed, subject to payment of interest under

this Act:

Provided that no such rectification of any

omission or incorrect particulars shall be allowed

after the due date for furnishing of return for the

month of September or second quarter following

the end of the financial year, or the actual date of

furnishing of relevant annual return, whichever is

earlier.

(10) A registered person shall not be allowed to

furnish a return for a tax period if the return for any

of the previous tax periods has not been furnished

by him.

****

41. Claim of input tax credit and provisional

acceptance thereof.— (1) Every registered person

shall, subject to such conditions and restrictions as

may be prescribed, be entitled to take the credit of

eligible input tax, as self-assessed, in his return

and such amount shall be credited on a provisional

basis to his electronic credit ledger.

(2) The credit referred to in sub-section (1) shall

be utilised only for payment of self-assessed output

tax as per the return referred to in the said sub-

-section.

****

42. Matching, reversal and reclaim of input tax

credit.— (1) The details of every inward supply

furnished by a registered person (hereafter in this

section referred to as the “recipient”) for a tax

period shall, in such manner and within such time

as may be prescribed, be matched––

(a) with the corresponding details of outward

supply furnished by the corresponding

registered person (hereafter in this section

referred to as the “supplier”) in his valid return

for the same tax period or any preceding tax

period;

(b) with the integrated goods and services tax

paid under section 3 of the Customs Tariff Act,

1975 (Central Act 51 of 1975) in respect of goods

imported by him; and

(2) The claim of input tax credit in respect of

invoices or debit notes relating to inward supply

that match with the details of corresponding

outward supply or with the integrated goods and

services tax paid under section 3 of the Customs

Tariff Act, 1975 (Central Act 51 of 1975) in respect

of goods imported by him shall be finally accepted

and such acceptance shall be communicated, in

such manner as may be prescribed, to the recipient.

(3) Where the input tax credit claimed by a

recipient in respect of an inward supply is in excess

of the tax declared by the supplier for the same

supply or the outward supply is not declared by

the supplier in his valid returns, the discrepancy

shall be communicated to both such persons in

such manner as may be prescribed.

(4) The duplication of claims of input tax credit

shall be communicated to the recipient in such

manner as may be prescribed.

(5) The amount in respect of which any

discrepancy is communicated under sub-section (3)

and which is not rectified by the supplier in his

valid return for the month in which discrepancy is

communicated shall be added to the output tax

liability of the recipient, in such manner as may be

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prescribed, in his return for the month succeeding

the month in which the discrepancy is

communicated.

(6) The amount claimed as input tax credit that

is found to be in excess on account of duplication

of claims shall be added to the output tax liability

of the recipient in his return for the month in which

the duplication is communicated.

(7) The recipient shall be eligible to reduce, from

his output tax liability, the amount added under

sub-section (5), if the supplier declares the details

of the invoice or debit note in his valid return within

the time specified in sub-section (9) of section 39.

(8) A recipient in whose output tax liability any

amount has been added under sub-section (5) or

sub-section (6), shall be liable to pay interest at the

rate specified under sub-section (1) of section 50 on

the amount so added from the date of availing of

credit till the corresponding additions are made

under the said sub-sections.

(9) Where any reduction in output tax liability is

accepted under sub-section (7), the interest paid

under sub-section (8) shall be refunded to the

recipient by crediting the amount in the

corresponding head of his electronic cash ledger in

such manner as may be prescribed:

Provided that the amount of interest to be

credited in any case shall not exceed the amount

of interest paid by the supplier.

(10) The amount reduced from the output tax

liability in contravention of the provisions of sub-

section (7) shall be added to the output tax liability

of the recipient in his return for the month in which

such contravention takes place and such recipient

shall be liable to pay interest on the amount so

added at the rate specified in sub-section (3) of

section 50.

****

43. Matching, reversal and reclaim of reduction in

output tax liability.— (1) The details of every credit

note relating to outward supply furnished by a

registered person (hereafter in this section referred

to as the “supplier”) for a tax period shall, in such

manner and within such time as may be prescribed,

be matched––

(a) with the corresponding reduction in the

claim for input tax credit by the corresponding

registered person (hereafter in this section

referred to as the “recipient”) in his valid return

for the same tax period or any subsequent tax

period; and

(b) for duplication of claims for reduction in

output tax liability.

(2) The claim for reduction in output tax liability

by the supplier that matches with the

corresponding reduction in the claim for input tax

credit by the recipient shall be finally accepted

and communicated, in such manner as may be

prescribed, to the supplier.

(3) Where the reduction of output tax liability in

respect of outward supplies exceeds the

corresponding reduction in the claim for input tax

credit or the corresponding credit note is not

declared by the recipient in his valid returns, the

discrepancy shall be communicated to both such

persons in such manner as may be prescribed.

(4) The duplication of claims for reduction in

output tax liability shall be communicated to the

supplier in such manner as may be prescribed.

(5) The amount in respect of which any

discrepancy is communicated under sub-section (3)

and which is not rectified by the recipient in his

valid return for the month in which discrepancy is

communicated shall be added to the output tax

liability of the supplier, in such manner as may be

prescribed, in his return for the month succeeding

the month in which the discrepancy is

communicated.

(6) The amount in respect of any reduction in

output tax liability that is found to be on account

of duplication of claims shall be added to the output

tax liability of the supplier in his return for the

month in which such duplication is communicated.

(7) The supplier shall be eligible to reduce, from

his output tax liability, the amount added under

sub-section (5) if the recipient declares the details

of the credit note in his valid return within the

time specified in sub-section (9) of section 39.

(8) A supplier in whose output tax liability any

amount has been added under sub-section (5) or

sub-section (6), shall be liable to pay interest at the

rate specified under sub-section (1) of section 50 in

respect of the amount so added from the date of

such claim for reduction in the output tax liability

till the corresponding additions are made under

the said sub-sections.

(9) Where any reduction in output tax liability is

accepted under sub-section (7), the interest paid

under sub-section (8) shall be refunded to the

supplier by crediting the amount in the

corresponding head of his electronic cash ledger in

such manner as may be prescribed:

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Provided that the amount of interest to be

credited in any case shall not exceed the amount

of interest paid by the recipient.

(10) The amount reduced from output tax liability

in contravention of the provisions of sub-section (7)

shall be added to the output tax liability of the

supplier in his return for the month in which such

contravention takes place and such supplier shall

be liable to pay interest on the amount so added at

the rate specified in sub-section (3) of section 50.

****

43A. Procedure for furnishing return and availing

input tax credit.—

(1) Notwithstanding anything contained in

sub-section (2) of section 16, section 37 or section

38, every registered person shall in the returns

furnished under sub-section (1) of section 39

verify, validate, modify or delete the details of

supplies furnished by the suppliers.

(2) Notwithstanding anything contained in

section 41, section 42 or section 43, the procedure

for availing of input tax credit by the recipient

and verification thereof shall be such as may be

prescribed.

(3) The procedure for furnishing the details of

outward supplies by the supplier on the common

portal, for the purposes of availing input tax

credit by the recipient shall be such as may be

prescribed.

(4) The procedure for availing input tax credit

in respect of outward supplies not furnished

under sub-section (3) shall be such as may be

prescribed and such procedure may include the

maximum amount of the input tax credit which

can be so availed, not exceeding twenty percent.

of the input tax credit available, on the basis of

details furnished by the suppliers under the said

sub-section.

(5) The amount of tax specified in the outward

supplies for which the details have been

furnished by the supplier under sub-section (3)

shall be deemed to be the tax payable by him

under the provisions of the Act.

(6) The supplier and the recipient of a supply

shall be jointly and severally liable to pay tax or

to pay the input tax credit availed, as the case

may be, in relation to outward supplies for which

the details have been furnished under sub-

section (3) or sub-section (4) but return thereof

has not been furnished.

(7) For the purposes of sub-section (6), the

recovery shall be made in such manner as may

be prescribed and such procedure may provide

for non-recovery of an amount of tax or in put tax

credit wrongly availed not exceeding one

thousand rupees.

(8) The procedure, safeguards and threshold

of the tax amount in relation to outward supplies,

the details of which can be furnished under sub-

section (3) by a registered person,—

(a) within six months of taking registration;

(b) who has defaulted in payment of tax

and where such default has continued for

more than two months from the due date of

payment of such defaulted amount, shall be

such as may be prescribed.”.

****

47. Levy of late fee.— (1) Any registered person

who fails to furnish the details of outward or inward

supplies required under section 37 or section 38 or

returns required under section 39 or section 45 by

the due date shall pay a late fee of one hundred

rupees for every day during which such failure

continues subject to a maximum amount of five

thousand rupees.

(2) Any registered person who fails to furnish

the return required under section 44 by the due

date shall be liable to pay a late fee of one hundred

rupees for every day during which such failure

continues subject to a maximum of an amount

calculated at a quarter per cent of his turnover in

the State.

****

48. Goods and services tax practitioners.— (1)

The manner of approval of goods and services tax

practitioners, their eligibility conditions, duties and

obligations, manner of removal and other conditions

relevant for their functioning shall be such as may

be prescribed.

(2) A registered person may authorise an

approved goods and services tax practitioner to

furnish the details of outward supplies under

section 37, the details of inward supplies under

section 38 and the return under section 39 or section

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44 or section 45 and to perform such other functions

in such manner as may be prescribed.

(3) Notwithstanding anything contained in sub-

section (2), the responsibility for correctness of any

particulars furnished in the return or other details

filed by the goods and services tax practitioners

shall continue to rest with the registered person on

whose behalf such return and details are furnished.

****

49. Payment of tax, interest, penalty and other

amounts.— (1) Every deposit made towards tax,

interest, penalty, fee or any other amount by a

person by internet banking or by using credit or

debit cards or National Electronic Fund Transfer or

Real Time Gross Settlement or by such other mode

and subject to such conditions and restrictions as

may be prescribed, shall be credited to the

electronic cash ledger of such person to be

maintained in such manner as may be prescribed.

(2) The input tax credit as self-assessed in the

return of a registered person shall be credited to

his electronic credit ledger, in accordance with

section 41 or section 43A, to be maintained in such

manner as may be prescribed.

(3) The amount available in the electronic cash

ledger may be used for making any payment

towards tax, interest, penalty, fees or any other

amount payable under the provisions of this Act or

the rules made thereunder in such manner and

subject to such conditions and within such time as

may be prescribed.

(4) The amount available in the electronic credit

ledger may be used for making any payment

towards output tax under this Act or under the

Integrated Goods and Services Tax Act in such

manner and subject to such conditions and within

such time as may be prescribed.

(5) The amount of input tax credit available in

the electronic credit ledger of the registered person

on account of ––

(a) integrated tax shall first be utilised towards

payment of integrated tax and the amount

remaining, if any, may be utilised towards the

payment of central tax and State tax, or as the

case may be, Union territory tax, in that order;

(b) the central tax shall first be utilised

towards payment of central tax and the amount

remaining, if any, may be utilised towards the

payment of integrated tax;

payment of State tax and the amount remaining,

if any, may be utilised towards the payment of

integrated tax;

Provided that the input tax credit on account

of State tax shall be utilized towards payment of

integrated tax only where the balance of the

input tax credit on account of central tax is not

available for payment of integrated tax;

(d) the Union territory tax shall first be utilised

towards payment of Union territory tax and the

amount remaining, if any, may be utilised towards

the payment of integrated tax;

Provided that the input tax credit on account

of Union territory tax shall be utilized towards

payment of integrated tax only where the balance

of the input tax credit on account of central tax

is not available for payment of integrated tax;

(e) the central tax shall not be utilised towards

payment of State tax or Union territory tax; and

(f) the State tax or Union territory tax shall not

be utilised towards payment of central tax.

(6) The balance in the electronic cash ledger or

electronic credit ledger after payment of tax,

interest, penalty, fee or any other amount payable

under this Act or the rules made thereunder may

be refunded in accordance with the provisions of

section 54.

(7) All liabilities of a taxable person under this

Act shall be recorded and maintained in an

electronic liability register in such manner as may

be prescribed.

(8) Every taxable person shall discharge his tax

and other dues under this Act or the rules made

thereunder in the following order, namely:––

(a) self-assessed tax, and other dues related to

returns of previous tax periods;

(b) self-assessed tax, and other dues related to

the return of the current tax period;

or the rules made thereunder including the

demand determined under section 73 or

section 74.

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(9) Every person who has paid the tax on goods

or services or both under this Act shall, unless the

contrary is proved by him, be deemed to have

passed on the full incidence of such tax to the

recipient of such goods or services or both.

Explanation.––For the purposes of this section,

(a) the date of credit to the account of the

Government in the authorised bank shall be

deemed to be the date of deposit in the electronic

cash ledger;

(b) the expression,-

(i) “tax dues” means the tax payable under

this Act and does not include interest, fee

and penalty; and

(ii) “other dues” means interest, penalty,

fee or any other amount payable under this

Act or the rules made thereunder.

(10) 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 this Act, to the electronic cash

ledger for integrated tax, central tax, State tax, or

cess, in such form and manner and subject to such

conditions and restrictions as may be prescribed

and such transfer shall be deemed to be a refund

from the electronic cash ledger under this Act.

(11) Where any amount has been transferred to

the electronic cash ledger under this Act, the same

shall be deemed to be deposited in the said ledger

as provided in sub-section (1).

****

50. Interest on delayed payment of tax.— (1) Every

person who is liable to pay tax in accordance with

the provisions of this Act or the rules made

thereunder, but fails to pay the tax or any part

thereof to the Government within the period

prescribed, shall for the period for which the tax or

any part thereof remains unpaid, pay, on his own,

interest at such rate, not exceeding eighteen per

cent., as may be notified by the Government on the

recommendations of the Council.

“Provided that the interest on tax payable in

respect of supplies made during a tax period

and declared in the return for the said period

furnished after the due date in accordance with

the 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, shall be payable on

that portion of the tax which is paid by debiting

the electronic cash ledger.”.

(2) The interest under sub-section (1) shall be

calculated, in such manner as may be prescribed,

from the day succeeding the day on which such

tax was due to be paid.

(3) A taxable person who makes an undue or

excess claim of input tax credit under sub-section

(10) of section 42 or undue or excess reduction in

output tax liability under sub-section (10) of section

43, shall pay interest on such undue or excess claim

or on such undue or excess reduction, as the case

may be, at such rate not exceeding twenty-four per

cent., as may be notified by the Government on the

recommendations of the Council.

****

52. Collection of tax at source.— (1)

Notwithstanding anything to the contrary

contained in this Act, every electronic commerce

operator (hereafter in this section referred to as the

“operator”), not being an agent, shall collect an

amount calculated at such rate not exceeding one

per cent., as may be notified by the Government on

the recommendations of the Council, of the net

value of taxable supplies made through it by other

suppliers where the consideration with respect to

such supplies is to be collected by the operator.

Explanation.–– For the purposes of this sub-

section, the expression “net value of taxable

supplies” shall mean the aggregate value of taxable

supplies of goods or services or both, other than

services notified under sub-section (5) of section 9,

made during any month by all registered persons

through the operator reduced by the aggregate

value of taxable supplies returned to the suppliers

during the said month.

(2) The power to collect the amount specified in

sub-section (1) shall be without prejudice to any

other mode of recovery from the operator.

(3) The amount collected under sub-section (1)

shall be paid to the Government by the operator

within ten days after the end of the month in which

such collection is made, in such manner as may be

prescribed.

(4) Every operator who collects the amount

specified in sub-section (1) shall furnish a statement,

electronically, containing the details of outward

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supplies of goods or services or both effected

through it, including the supplies of goods or

services or both returned through it, and the amount

collected under sub-section (1) during a month, in

such form and manner as may be prescribed, within

ten days after the end of such month.

Explanation:— For the purposes of this sub-

section, it is hereby declared that the due date for

furnishing the said statement for the months of

October, November and December, 2018 shall be

the 07th February, 2019

Provided that the Commissioner may, for the

reasons to be recorded in writing, by notification,

extend the time limit for furnishing the statement

for such class of registered persons as may be

specified therein:

Provided further that any extension of time limit

notified by the Commissioner of Central tax shall

be deemed to be notified by the Commissioner.

(5) Every operator who collects the amount

specified in sub-section (1) shall furnish an annual

statement, electronically, containing the details of

outward supplies of goods or services or both

effected through it, including the supplies of goods

or services or both returned through it, and the

amount collected under the said sub-section during

the financial year, in such form and manner as may

be prescribed, before the thirty first day of

December following the end of such financial year.

Provided that the Commissioner may, on the

recommendation of the Council and for the reasons

to be recorded in writing, by notification, extend

the time limit for furnishing the annual statement

for such class of registered persons as may be

specified therein:

Provided further that any extension of time limit

notified by the Commissioner of Central tax shall

be deemed to be notified by the Commissioner.

(6) If any operator after furnishing a statement

under sub-section (4) discovers any omission or

incorrect particulars therein, other than as a result

of scrutiny, audit, inspection or enforcement activity

by the tax authorities, he shall rectify such omission

or incorrect particulars in the statement to be

furnished for the month during which such omission

or incorrect particulars are noticed, subject to

payment of interest, as specified in sub-section (1)

of section 50:

Provided that no such rectification of any

omission or incorrect particulars shall be allowed

after the due date for furnishing of statement for

the month of September following the end of the

financial year or the actual date of furnishing of the

relevant annual statement, whichever is earlier.

(7) The supplier who has supplied the goods or

services or both through the operator shall claim

credit, in his electronic cash ledger, of the amount

collected and reflected in the statement of the

operator furnished under sub-section (4), in such

manner as may be prescribed.

(8) The details of supplies furnished by every

operator under sub-section (4) shall be matched

with the corresponding details of outward supplies

furnished by the concerned supplier registered

under this Act in such manner and within such

time as may be prescribed.

(9) Where the details of outward supplies

furnished by the operator under sub-section (4) do

not match with the corresponding details furnished

by the supplier under section 37 or section 39, the

discrepancy shall be communicated to both persons

in such manner and within such time as may be

prescribed.

(10) The amount in respect of which any

discrepancy is communicated under sub-section (9)

and which is not rectified by the supplier in his

valid return or the operator in his statement for the

month in which discrepancy is communicated, shall

be added to the output tax liability of the said

supplier, where the value of outward supplies

furnished by the operator is more than the value of

outward supplies furnished by the supplier, in his

return for the month succeeding the month in which

the discrepancy is communicated in such manner

as may be prescribed.

(11) The concerned supplier, in whose output

tax liability any amount has been added under sub-

section (10), shall pay the tax payable in respect of

such supply along with interest, at the rate specified

under sub-section (1) of section 50 on the amount

so added from the date such tax was due till the

date of its payment.

(12) Any authority not below the rank of Deputy

Commissioner may serve a notice, either before or

during the course of any proceedings under this

Act, requiring the operator to furnish such details

relating to—

(a) supplies of goods or services or both

effected through such operator during any

period; or

(b) stock of goods held by the suppliers making

supplies through such operator in the godowns

or warehouses, by whatever name called,

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managed by such operator and declared as

additional places of business by such suppliers,

as may be specified in the notice.

(13) Every operator on whom a notice has been

served under sub-section (12) shall furnish the

required information within fifteen working days of

the date of service of such notice.

(14) Any person who fails to furnish the

information required by the notice served under

sub-section (12) shall, without prejudice to any

action that may be taken under section 122, be

liable to a penalty which may extend to twenty-

five thousand rupees.

Explanation.— For the purposes of this section,

the expression “concerned supplier” shall mean

the supplier of goods or services or both making

supplies through the operator.

****

54. Refund of tax.— (1) Any person claiming

refund of any tax and interest, if any, paid on such

tax or any other amount paid by him, may make an

application before the expiry of two years from the

relevant date in such form and manner as may be

prescribed:

Provided that a registered person, claiming

refund of any balance in the electronic cash ledger

in accordance with the provisions of sub-section

(6) of section 49, may claim such refund in the

return furnished under section 39 in such manner

as may be prescribed.

(2) A specialized agency of the United Nations

Organization or any Multilateral Financial

Institution and Organization notified under the

United Nations (Privileges and Immunities) Act,

1947 (Central Act 46 of 1947), Consulate or Embassy

of foreign countries or any other person or class of

persons, as notified under section 55, entitled to a

refund of tax paid by it on inward supplies of

goods or services or both, may make an application

for such refund, in such form and manner as may be

prescribed, before the expiry of six months from the

last day of the quarter in which such supply was

received.

(3) Subject to the provisions of sub-section (10),

a registered person may claim refund of any

unutilised input tax credit at the end of any tax

period:

Provided that no refund of unutilised input tax

credit shall be allowed in cases other than-

(i) zero-rated supplies made without payment

of tax;

(ii) where the credit has accumulated on

account of rate of tax on inputs being higher

than the rate of tax on output supplies (other

than nil rated or fully exempt supplies), except

supplies of goods or services or both as may be

notified

the

Government

the

recommendations of the Council:

Provided further that no refund of unutilised

input tax credit shall be allowed in cases where

the goods exported out of India are subjected to

export duty:

Provided also that no refund of input tax credit

shall be allowed, if the supplier of goods or

services or both claims refund of the integrated

tax paid on such supplies.

(4) The application shall be accompanied by—

(a) such documentary evidence as may be

prescribed to establish that a refund is due to

the applicant; and

(b) such documentary or other evidence

(including the documents referred to in section

33) as the applicant may furnish to establish

that the amount of tax and interest, if any, paid

on such tax or any other amount paid in relation

to which such refund is claimed was collected

from, or paid by, him and the incidence of such

tax and interest had not been passed on to any

other person:

Provided that where the amount claimed as

refund is less than two lakh rupees, it shall not

be necessary for the applicant to furnish any

documentary and other evidences but he may

file a declaration, based on the documentary or

other evidences available with him, certifying

that the incidence of such tax and interest had

not been passed on to any other person.

(5) If, on receipt of any such application, the

proper officer is satisfied that the whole or part of

the amount claimed as refund is refundable, he

may make an order accordingly and the amount so

determined shall be credited to the Fund referred

to in section 57.

(6) Notwithstanding anything contained in sub-

section (5), the proper officer may, in the case of

any claim for refund on account of zero-rated supply

of goods or services or both made by registered

persons, other than such category of registered

persons as may be notified by the Government on

the recommendations of the Council, refund on a

provisional basis, ninety per cent. of the total

amount so claimed, excluding the amount of input

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tax credit provisionally accepted, in such manner

and subject to such conditions, limitations and

safeguards as may be prescribed and thereafter

make an order under sub-section (5) for final

settlement of the refund claim after due verification

of documents furnished by the applicant.

(7) The proper officer shall issue the order under

sub-section (5) within sixty days from the date of

receipt of application complete in all respects.

(8) Notwithstanding anything contained in sub-

section (5), the refundable amount shall, instead of

being credited to the Fund, be paid to the applicant,

if such amount is relatable to –

(a) refund of tax paid on exports of goods or

services or both or on inputs or input services

used in making such exports;

(b) refund of unutilised input tax credit under

sub-section (3);

provided, either wholly or partially, and for which

invoice has not been issued, or where a refund

voucher has been issued;

(d) refund of tax in pursuance of

section 77;

(e) the tax and interest, if any, or any other

amount paid by the applicant, if he had not

passed on the incidence of such tax and interest

to any other person; or

(f) the tax or interest borne by such other

class of applicants as the Government may, on

the recommendations of the Council, by

notification, specify.

(8A) Where the Central Government has

disbursed the refund of State tax, the Government

shall transfer an amount equal to the amount so

refunded, to the Central Government.

(9) Notwithstanding anything to the contrary

contained in any judgment, decree, order or

direction of the Appellate Tribunal or any court or

in any other provisions of this Act or the rules

made thereunder or in any other law for the time

being in force, no refund shall be made except in

accordance with the provisions of sub-section (8).

(10) Where any refund is due under sub-section

(3) to a registered person who has defaulted in

furnishing any return or who is required to pay any

tax, interest or penalty, which has not been stayed

by any court, Tribunal or Appellate Authority by

the specified date, the proper officer may—

(a) withhold payment of refund due until the

said person has furnished the return or paid the

tax, interest or penalty, as the case may be;

(b) deduct from the refund due, any tax,

interest, penalty, fee or any other amount which

the taxable person is liable to pay but which

remains unpaid under this Act or under the

existing law.

Explanation.–– For the purposes of this sub-

section, the expression “specified date” shall mean

the last date for filing an appeal under this Act.

(11) Where an order giving rise to a refund is the

subject matter of an appeal or further proceedings

or where any other proceedings under this Act is

pending and the Commissioner is of the opinion

that grant of such refund is likely to adversely affect

the revenue in the said appeal or other proceedings

on account of malfeasance or fraud committed, he

may, after giving the taxable person an opportunity

of being heard, withhold the refund till such time

as he may determine.

(12) Where a refund is withheld under sub-

section

(11),

the

taxable

person

shall,

notwithstanding anything contained in section 56,

be entitled to interest at such rate not exceeding

six per cent. as may be notified on the

recommendations of the Council, if as a result of

the appeal or further proceedings he becomes

entitled to refund.

(13) Notwithstanding anything to the contrary

contained in this section, the amount of advance

tax deposited by a casual taxable person or a non-

resident taxable person under sub-section (2) of

section 27, shall not be refunded unless such person

has, in respect of the entire period for which the

certificate of registration granted to him had

remained in force, furnished all the returns required

under section 39.

(14) Notwithstanding anything contained in this

section, no refund under sub-section (5) or sub-

section (6) shall be paid to an applicant, if the

amount is less than one thousand rupees.

Explanation.— For the purposes of this section,––

(1) “refund” includes refund of tax paid on

zero-rated supplies of goods or services or both

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457

or on inputs or input services used in making

such zero-rated supplies, or refund of tax on the

supply of goods regarded as deemed exports, or

refund of unutilised input tax credit as provided

under sub-section (3).

(2) “relevant date” means –

(a) in the case of goods exported out of

India where a refund of tax paid is available

in respect of goods themselves or, as the case

may be, the inputs or input services used in

such goods,––

(i) if the goods are exported by sea or air,

the date on which the ship or the aircraft

in which such goods are loaded, leaves

India; or

(ii) if the goods are exported by land, the

date on which such goods pass the frontier;

(iii) if the goods are exported by post,

the date of despatch of goods by the Post

Office concerned to a place outside India;

(b) in the case of supply of goods regarded

as deemed exports where a refund of tax paid

is available in respect of the goods, the date

on which the return relating to such deemed

exports is furnished;

India where a refund of tax paid is available in

respect of services themselves or, as the case

may be, the inputs or input services used in

such services, the date of––

(i) receipt of payment in convertible

foreign exchange or in Indian rupees

wherever permitted by the Reserve Bank of

India, where the supply of services had

been completed prior to the receipt of such

payment; or

(ii) issue of invoice, where payment for

the services had been received in advance

prior to the date of issue of the invoice;

(d) in case where the tax becomes

refundable as a consequence of judgment,

decree, order or direction of the Appellate

Authority, Appellate Tribunal or any court, the

date of communication of such judgment,

decree, order or direction;

(e) in the case of refund of unutilised input

tax credit under clause (ii) of the first proviso

to sub-section (3), the due date for furnishing

of return under section 39 for the period in

which such claim for refund arises;

(f) in the case where tax is paid provisionally

under this Act or the rules made thereunder,

the date of adjustment of tax after the final

assessment thereof;

(g) in the case of a person, other than the

supplier, the date of receipt of goods or services

or both by such person; and

(h) in any other case, the date of payment

of tax.

****

,Porvorim, Goa.

SHRI. PRAMOD SAWANT

Dated: 13-07-2022

Hon. Chief Minister/

Finance Minister.

Assembly Hall,

SMT. NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

Dated: 13-07-2022

Assembly of Goa.

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