1723
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 28
( EXTRAORDINARY )
13TH OCTOBER, 2006
1723
EXTRAORDINARY
No. 4
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
—
No. CCT/26-4/2022-23/F/1326
Subject: Withdrawal of Circular No. 106/25/
2019-GST dated 29-06-2019 – Reg.
Circular
(No. 07/2022-23-GST)
Kind attention is invited to Circular No.
14/2019-20-GST dated 15-07-2019 wherein certain
clarifications were given in relation to rule 95A,
inserted in the Goa Goods and Services Tax Rules,
2017 w.e.f. 01-07-2019, for refund of taxes paid on
inward supply of indigenous goods by retail
outlets established at departure area of the
international airport beyond immigration counters
when supplied to outgoing international tourist
against foreign exchange.
2. The said Rule 95A has been omitted,
retrospecttively
w.e.f.
01-07-2019,
vide
noti-
fication No. 38/1/2017-Fin(R&C)(232)/529 dated
08-07-2022. Accordingly, the undersigned, in
exercise of its powers conferred by Section 168 of
the Goa Goods and Services Tax Act, 2017, hereby
withdraws, ab-initio, Circular No. 14/2019-20-GST
dated 15-07-2019.
Ruchika Katyal, IAS, Commissioner of State
Taxes, Goa.
Panaji, 2nd August, 2022.
Note: Similar circular is issued under Central Goods and
Services Tax Act, 2017 by the GST Policy wing,
Central Board of Indirect Taxes and Customs,
Department of Revenue, Ministry of Finance, GOI,
New Delhi vide Circular No. 176/08/2022-GST
dated 06th July, 2022.
_______
No. CCT/26-4/2022-23/F/1327
Subject: Manner of filing refund of unutilized
ITC
on
account
of
export
of
electricity reg.
Circular
(No. 06/2022-23-GST)
Reference has been received from Ministry of
Power regarding the problem being faced by
power generating units in filing of refund of
unutilised Input Tax Credit (ITC) on account of
export of electricity. It has been represented that
though electricity is classified as “goods” in GST,
there is no requirement for filing of Shipping
Bill/Bill of Export in respect of export of electricity.
However, the extant provisions under Rule 89 of
Goa GST Rules, 2017 provided for requirement of
furnishing the details of shipping bill/bill of export
in respect of such refund of unutilised ITC in
respect of export of goods. Accordingly, a clause
(ba) has been inserted in sub-rule (2) of Rule 89
and a Statement 3B has been inserted in FORM
GST RFD-01 of the Goa GST Rules, 2017 vide
notification
No.
38/1/2017-Fin(R&C)(232)/529,
dated 08-07-2022. In order to clarify various issues
and procedure for filing of refund claim pertaining
to export of electricity, the undersigned, in
exercise of its powers conferred by Section 168 of
the Goa GST Act, hereby prescribes the following
procedure for filing and processing of refund of
unutilised ITC on account of export of electricity:
SERIES II No. 17
Panaji, 2nd August, 2022 (Sravana 11, 1944)
Reg. No. RNP/GOA/32/2021-23
Suggestions are welcomed on e-mail: dir–[email protected]
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1724
2. Filing of refund claim:
2.1 Till the time necessary changes are carried
out on the portal, the applicant would be required
to file the application for refund under “Any
Other” category electronically in FORM GST
RFD-01, on the portal. In remark column of the
application, the taxpayer would enter “Export of
electricity-without payment of tax (accumulated
ITC)”. At this stage, the applicant is not required
to make any debit from the electronic credit
ledger.
2.2 The applicant would be required to
furnish/upload the details contained in Statement
3B (and not in statement 3) of FORM GST RFD-01
(in pdf format), containing the number and date of
the export invoices, details of energy exported,
tariff per unit for export of electricity as per
agreement.
2.3 The applicant will also be required to
upload the copy of statement of scheduled energy
for electricity exported by the Generation Plants
(in format attached as Annexure-I) issued as part
of Regional Energy Account by Regional Power
Committee Secretariat (“RPC”) under regulation 2
(1)(nnn) of the CERC (Indian Electricity Grid Code)
Regulations, 2010, for the period for which refund
has been claimed and the copy of the relevant
agreement(s) detailing the tariff per unit for the
electricity exported. The applicant will also give
details of calculation of the refund amount in
Statement-3A of FORM GST RFD-01 by uploading
the same in pdf format along with refund
application in FORM GST RFD-01.
3. Relevant date for filing of refund:
As per sub-section (1) of Section 54 of the Goa
GST Act, 2017, time period of two years from the
relevant date has been specified for filing an
application of refund. Electrical energy is in nature
of “goods” under GST and is exported on a
continuous basis through the transmission lines
attached to the land. Therefore, it is not possible
to determine the specific date on which a specific
unit of electricity passes through the frontier.
However, a statement of scheduled energy for
export of electricity by a Generation Plant is
issued by Regional Power Committee RPC
Secretariat, as a part of Regional Energy Account
(hereinafter
referred
to
as
“REA”)
under
Regulation 2(1)(nnn) of the Central Electricity
Regulatory Commission (Indian Electricity Grid
Code) Regulations, 2010. Accordingly, it is hereby
clarified that in case of export of electricity, the
relevant date shall be the last date of the month,
in which the electricity has been exported as per
monthly Regional Energy Account (REA) issued
by the Regional Power Committee Secretariat
under regulation 2(1)(nnn) of the CERC (Indian
Electricity Grid Code) Regulations, 2010.
4. Processing of refund claim by proper officer
4.1 Rule 89(4) provides for the formula for
calculation of refund of unutilised ITC on account
of zero-rated supplies which is reproduced as
under:
Refund Amount = (Turnover of zero-rated
supply of goods + Turnover of zero rated
supply of services) x Net ITC ÷Adjusted
Total Turnover
Export of electricity being zero-rated supply,
refund of unutilised ITC on account of export of
electricity would also be calculated using the
same formula.
4.2 The turnover of export of electricity would
be calculated by multiplying the energy exported
during the period of refund with the tariff per unit
of electricity, specified in the agreement. It is
clarified that quantum of Scheduled Energy
exported, as reflected in the Regional Energy
Account (REA) issued by Regional Power
Committee (RPC) Secretariat for a particular
month, will be deemed to be the quantity of
electricity exported during the said month and
will be used for calculating the value of zero-
rated supply in case of export of electricity. Such
monthly Regional Energy Account (REA) issued
by Regional Power Committee (RPC) Secretariat,
as uploaded on the websites of RPC Secretariat,
can be downloaded by GST officers as well as
the concerned electricity generator for the
purpose of refund under Rule 89(4) of Goa GST
Rules 2019. The calculation of the value of the
exports of electricity during the month, can be
done based on the quantity of scheduled
electricity exported during the month by the
exporter (as detailed in the REA for the month)and
the tariff rate per unit (details of which will have
to be provided by the concerned exporter based
on agreed contracted rates).
4.3 It is also mentioned that usually, the
quantum of electricity exported as specified in the
statement of scheduled energy exported and on
invoice should be same. However, in certain
cases, it might happen that the quantum of
electricity exported as mentioned on invoice is
different from the quantum of electricity exported
mentioned on the statement of scheduled energy
uploaded with REA on Regional Power Committee
website. In such cases, turnover of export of
electricity shall be calculated using the lower of
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1725
the quantum of electricity exported mentioned on
the statement of scheduled energy exported and
that mentioned on the invoice issued on account
of export of electricity.
4.4 Adjusted Total Turnover shall be calculated
as per the clause (E) of sub-rule (4) of Rule 89.
However, as electricity has been wholly exempted
from the levy of GST, therefore, as per the
definition of adjusted total turnover provided at
clause (E) of the sub-rule (4) of Rule 89, the
turnover of electricity supplied domestically
would be excluded while calculating the adjusted
total turnover. The proper officer shall invariably
verify that no ITC has been availed on the inputs
and inputs services utilised in making domestic
supply of electricity.
4.5 The proper officer shall calculate the
admissible refund amount as per the formula
provided under Rule 89(4) and as per the
clarification
furnished
above.
Further,
upon
scrutiny of the application for completeness and
eligibility, if the proper officer is satisfied that the
whole or any part of the amount claimed is
payable as refund, he shall request the applicant,
in writing, if required, to debit the said amount
from the electronic credit ledger through FORM
GST DRC-03. Once the proof of such debit is
received by the proper officer, he shall proceed to
issue the refund order in FORM GST RFD-06 and
the payment order in FORM GST RFD-05.
5. Difficulties, if any, in implementation of these
instructions may be informed to the undersigned.
Ruchika Katyal, IAS, Commissioner of State
Taxes, Goa.
Panaji, 2nd August, 2022.
Note: Similar circular is issued under Central Goods and
Services Tax Act, 2017 by the GST Policy wing,
Central Board of Indirect Taxes and Customs,
Department of Revenue, Ministry of Finance, GOI,
New Delhi vide Circular No. 175/07/2022-GST
dated 06th July, 2022.
———
No. CCT/26-4/2022-23/F/1332
Subject: Prescribing manner of re-credit in
electronic credit ledger using FORM
GST PMT-03A-regarding.
Circular
(No. 05/2022-23-GST)
Difficulties were being faced by the taxpayers
in taking re-credit of the amount in the electronic
credit ledger in cases where any excess or
erroneous refund sanctioned to them had been
paid back by them either on their own or on being
pointed by the tax officer. In order to resolve this
issue, GSTN has recently developed a new
functionality of FORM GST PMT-03A which
allows proper officer to re-credit the amount in the
electronic credit ledger of the taxpayer. Further,
sub-rule (4B) in Rule 86 of the Goa Goods and
Services Tax Rules, 2017 (hereinafter referred to as
“Goa GST Rules”) has been inserted vide
Notification
No.
38/1/2017-Fin(R&C)(232)/529
dated 08-07-2022 to provide for re-credit in the
electronic credit ledger where the taxpayer
deposits the erroneous refund sanctioned to him.
2. In order to ensure uniformity in the
implementation of the above provisions of the law
across field formations, the undersigned, in
exercise of its powers conferred by Section 168 of
the Goa Goods and Services Tax Act, 2017
(hereinafter referred to as “Goa GST Act”), hereby
clarifies the following:
3. Categories of refunds where re-credit can
be done using FORM GST PMT-03 A:
3.1 Reference is invited to sub-rule (4B) of Rule
86 of the Goa GST Rules, which is reproduced as
under:
(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, in
cash, 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.
3.2 From the above, it can be stated that in
respect of the following categories of refund
sanctioned erroneously, re-credit of amount in the
electronic credit ledger can be done through
FORM GST PMT-03A, on deposit of such
erroneous refund along with interest and penalty,
wherever applicable, by the taxpayer:
a. Refund of IGST obtained in contravention of
sub-rule (10) of Rule 96.
b. Refund of unutilised ITC on account of export
of goods/services without payment of tax.
c. Refund of unutilised ITC on account of zero-
rated supply of goods/services to SEZ
developer/Unit without payment of tax.
d. Refund of unutilised ITC due to inverted tax
structure.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1726
4. Procedure for re-credit of amount in
electronic credit ledger:
4.1 The taxpayer shall deposit the amount of
erroneous refund along with applicable interest
and penalty, wherever applicable, through FORM
GST DRC-03 by debit of amount from electronic
cash ledger. While making the payment through
FORM GST DRC-03, the taxpayer shall clearly
mention the reason for making payment in the text
box as the deposit of erroneous refund of
unutilised ITC, or the deposit of erroneous refund
of IGST obtained in contravention of sub-rule (10)
of Rule 96 of the Goa GST Rules.
4.2 Till the time an automated functionality for
handling such cases is developed on the portal,
the taxpayer shall make a written request, in
format enclosed as Annexure-A, to jurisdictional
proper officer to re-credit the amount equivalent to
the amount of refund thus paid back through
FORM GST DRC-03, to electronic credit ledger.
4.3 The proper officer, on being satisfied that
the full amount of erroneous refund along with
applicable interest, as per the provisions of
Section 50 of the Goa GST Act, and penalty,
wherever applicable, has been paid by the said
registered person in FORM GST DRC-03 by way
of debit in electronic cash ledger, he shall re-credit
an amount in electronic credit ledger, equivalent
to the amount of erroneous refund so deposited by
the registered person, by passing an order in
FORM GST PMT-03A, preferably within a period
of 30 days from the date of receipt of request for
re-credit of erroneous refund amount so deposited
or from the date of payment of full amount of
erroneous refund along with applicable interest,
and penalty, wherever applicable, whichever is
later.
5. Difficulties, if any, in implementation of these
instructions may be informed to the undersigned.
Ruchika Katyal, IAS, Commissioner of State
Taxes, Goa.
Panaji, 2nd August, 2022.
Note: Similar circular is issued under Central
Goods and Services Tax Act, 2017 by the GST Policy
wing, Central Board of Indirect Taxes and Customs,
Department of Revenue, Ministry of Finance, GOI, New
Delhi vide Circular No. 173/05/2022-GST dated 06th
July, 2022.
______
Annexure-A
From,
GSTIN - ___________
Legal Name- _________
Trade Name- __________
To,
Jurisdictional Proper officer,
Address __________
Subject: Request for re-credit of amount in Electronic Credit Ledger
I/We have been granted refund under the following category (please tick the relevant category):
a. Refund of IGST, obtained in contravention of sub-rule (10) of Rule 96 of the Goa GST Rules, 2017.
b. Refund of unutilised ITC on account of export of goods/services without payment of tax.
c. Refund of unutilised ITC on account of zero-rated supply of goods/services to SEZ developer/Unit
without payment of tax.
d. Refund of unutilised ITC due to inverted tax structure.
2. The details of refund sanction order are as under:
(a) In case of refund of IGST, obtained in contravention of sub-rule (10) of Rule 96 of the Goa GST
Rules, 2017:
1. Shipping Bill/Bill of Export No. & 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 ________
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1727
(b) In other cases of refund:
1. Category of refund & relevant period of refund__________
2. GST RFD-01/01A ARN & Date _________
3. GST RFD-06 Order No. & Date ________
4. Amount of refund claimed __________
5. Amount of refund sanctioned __________
6. Date of credit of refund in Bank Account ____________
3. I/We have deposited the erroneous refund amount of Rs. ________ along with interest of
Rs. _________ and penalty of Rs. ________ (wherever applicable) vide FORM GST DRC -03 Ref/ARN
_________ dated________ voluntarily on my own ascertainment/against a notice/order/letter No.
_____ dated _______ issued by (details of the tax authority). It is now requested to re-credit an
amount equivalent to the amount of erroneous refund, so deposited, in the Electronic Credit Ledger.
4. I hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Date:
Signature of Authorized Signatory
Name
Designation/Status
________
No. CCT/26-4/2022-23/F/1333
Subject: Clarification
on
issue
of
claiming
refund under inverted duty structure
where the supplier is supplying goods
under some concessional notification–
reg.
Circular
(No. 04/2022-23-GST)
Various representations have been received
seeking clarification with regard to applicability of
para 3.2 of the Circular No. 40/2019-20-GST dated
06-04-2020 in cases where the supplier is required
to
supply
goods
at
a
lower
rate
under
Concessional
Notification
issued
by
the
Government. In order to clarify the issue and to
ensure uniformity in the implementation of the
provisions of law in this regard across the field
formations, the undersigned, in exercise of its
powers conferred by Section 168 of the Goa Goods
and Services Tax Act, 2017 (hereinafter referred to
as “Goa GST Act”), hereby clarifies the issue as
under:
2. Vide para 3.2 of Circular No. 40/2019-20-GST
dated 06-04-2020, it was clarified that refund on
account of inverted duty structure would not be
admissible in cases where the input and output
supply are same. Para 3.2 of Circular No. 40/2019-
20-GST dated 06-04-2020 is reproduced, as under:
“Refund of accumulated ITC in terms clause
(ii) of sub-section (3) of Section 54 of the Goa
GST Act is available where the credit has
accumulated on account of rate of tax on
inputs being higher than the rate of tax on
output supplies. It is noteworthy that, the
input and output being the same in such
cases, though attracting different tax rates at
different points in time, do not get covered
under the provisions of clause (ii) of sub-
section (3) of Section 54 of the Goa GST Act.
It is hereby clarified that refund of
accumulated ITC under clause (ii) of sub-
section (3) of Section 54 of the Goa GST Act
would not be applicable in cases where the
input and the output supplies are the
same.”
3. The matter has been examined. The intent of
para 3.2 of Circular No. 40/2019-20-GST dated
06-04-2020 was not to cover those cases where
the supplier is making supply of goods under a
concessional notification and the rate of tax of
output supply is less than the rate of tax on input
supply (of the same goods) at the same point of
time due to supply of goods by the supplier under
such concessional notification.
4. Therefore, it is clarified that in such cases,
refund of accumulated input tax credit on account
of inverted structure as per clause (ii) of sub-
-section (3) of Section 54 of the Goa GST Act, 2017
would be allowed in cases where accumulation of
input tax credit is on account of rate of tax on
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1728
outward supply being less than the rate of tax on
inputs (same goods) at the same point of time, as
per some concessional notification issued by the
Government providing for lower rate of tax for
some specified supplies subject to fulfilment of
other conditions. Accordingly, para 3.2 of the
Circular No. 40/2019-20-GST dated 06-04-2020
stands substituted as under:
“3.2 It may be noted that refund of
accumulated ITC in terms of clause (ii) of first
proviso to sub-section (3) of Section 54 of the
Goa GST Act is available where the credit has
accumulated on account of rate of tax on inputs
being higher than the rate of tax on output
supplies. It is noteworthy that, the input and
output being the same in such cases, though
attracting different tax rates at different points
in time, do not get covered under the provisions
of clause (ii) of the first proviso to sub-section (3)
of Section 54 of the Goa GST Act.
3.3 There may however, be cases where
though inputs and output goods are same but
the
output
supplies
are
made
under
a
concessional notification due to which the rate
of tax on output supplies is less than the rate of
tax on inputs. In such cases, as the rate of tax of
output supply is less than the rate of tax on
inputs at the same point of time due to supply of
goods by the supplier under such concessional
notification, the credit accumulated on account
of the same is admissible for refund under the
provisions of clause (ii) of the first proviso to sub-
section (3) of Section 54 of the Goa GST Act,
other than the cases where output supply is
either Nil rated or fully exempted, and also
provided that supply of such goods or services
are not notified by the Government for their
exclusion from refund of accumulated ITC under
the said clause.”
3. Difficulties, if any, in implementation of these
instructions may be informed to the undersigned.
Ruchika Katyal, IAS, Commissioner of State
Taxes, Goa.
Panaji, 2nd August, 2022.
Note: Similar circular is issued under Central Goods and
Services Tax Act, 2017 by the GST Policy wing,
Central Board of Indirect Taxes and Customs,
Department of Revenue, Ministry of Finance, GOI,
New Delhi vide Circular No. 173/05/2022-GST
dated 06th July, 2022.
_______
No. CCT/26-4/2022-23/F/1334
Subject: Clarification on various issue
pertaining to GST-reg.
Circular
(No. 03/2022-23-GST)
Various representations have been received
from the field formations seeking clarification on
certain issues with respect to—
i. refund claimed by the recipients of supplies
regarded as deemed export;
ii. interpretation of Section 17(5) of the Goa
GST Act;
iii. perquisites provided by employer to the
employees as per contractual agreement;
and
iv. utilisation of the amounts available in the
electronic credit ledger and the electronic
cash ledger for payment of tax and other
liabilities.
2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law
across the field formations, the undersigned, in exercise of its powers conferred by Section 168 of the Goa
Goods and Services Tax Act, 2017 (hereinafter referred to as “Goa GST Act”), hereby clarify the issues as
under:
Sr.
No.
Issue
Clarification
Refund claimed by the recipients of supplies regarded as deemed export
1.
Whether the Input Tax Credit (ITC)
availed by the recipient of deemed
export supply for claiming refund of tax
paid on supplies regarded as deemed
exports
would
be
subjected
to
provisions of Section 17 of the Goa GST
Act, 2017.
The refund in respect of deemed export supplies is the refund of
tax paid on such supplies. However, the recipients of deemed
export supplies were facing difficulties on the portal to claim
refund of tax paid due to requirement of the portal to debit the
amount so claimed from their electronic credit ledger.
Considering this difficulty, the tax paid on such supplies, has
been made available as ITC to the recipients vide Circular No.
11/2020-21 - GST dated 16-06-2021 only for enabling them to
claim such refunds on the portal. The ITC of tax paid on deemed
export supplies, allowed to the recipients for claiming refund of
such tax paid, is not ITC in terms of the provisions of Chapter V
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1729
Sr.
No.
Issue
Clarification
of the Goa GST Act, 2017. Therefore, the ITC so availed by the
recipient of deemed export supplies would not be subjected to
provisions of Section 17 of the Goa GST Act, 2017.
2.
Whether
the
ITC
availed
by
the
recipient of deemed export supply for
claiming refund of tax paid on supplies
regarded as deemed exports is to be
included
in
the
“Net
ITC”
for
computation of refund of unutilised ITC
under Rule 89(4) & Rule 89 (5) of the
Goa GST Rules, 2017.
The ITC of tax paid on deemed export supplies, allowed to the
recipients for claiming refund of such tax paid, is not ITC in terms
of the provisions of Chapter V of the Goa GST Act, 2017.
Therefore, such ITC availed by the recipient of deemed export
supply for claiming refund of tax paid on supplies regarded as
deemed exports is not to be included in the “Net ITC” for
computation of refund of unutilised ITC on account of zero-rated
supplies under rule 89(4) or on account of inverted rated
structure under rule 89(5) of the Goa GST Rules, 2017.
Clarification on various issues of Section 17(5) of the Goa GST Act
3.
Whether the proviso at the end of
clause (b) of sub-section (5) of Section
17 of the Goa GST Act is applicable to
the entire clause (b) or the said proviso
is applicable only to sub-clause (iii) of
clause (b)?
1. Vide the Goa Goods and Service Tax (Amendment) Act, 2019,
clause (b) of sub-section (5) of Section 17 of the Goa GST Act
was substituted with effect from 01-02-2019. After the said
substitution, the proviso after sub-clause (iii) of clause (b) of
sub-section (5) of Section 17 of the Goa GST Act provides as
under:
“Provided that the input tax credit in respect of such goods or
services or both shall be available, where it is obligatory for an
employer to provide the same to its employees under any law
for the time being in force.”
2. The said amendment in sub-section (5) of Section 17 of the
Goa GST Act was made based on the recommendations of GST
Council in its 28th meeting. The intent of the said amendment in
sub-section (5) of Section 17, as recommended by the GST
Council in its 28th meeting, was made known to the trade and
industry through the Press Note on Recommendations made
during the 28th meeting of the GST Council, dated 21-07-2018. It
had been clarified “that scope of input tax credit is being
widened, and it would now be made available in respect of
Goods or services which are obligatory for an employer to
provide to its employees, under any law for the time being in
force.”
3. Accordingly, it is clarified that the proviso after sub-clause (iii)
of clause (b) of sub-section (5) of Section 17 of the Goa GST Act
is applicable to the whole of clause (b) of sub-section (5) of
Section 17 of the Goa GST Act.
4.
Whether the provisions of sub-clause (i)
of clause (b) of sub-section (5) of
Section 17 of the Goa GST Act bar
availment of ITC on input services by
way of “leasing of motor vehicles,
vessels or aircraft” or ITC on input
services by way of any type of leasing
is barred under the said provisions?
1. Sub-clause (i) of clause (b) of sub-section (5) of Section 17 of
the Goa GST Act provides that ITC shall not be available in
respect of following supply of goods or services or both—
“(i) food and beverages, outdoor catering, beauty treatment,
health services, cosmetic and plastic surgery, leasing, renting or
hiring of motor vehicles, vessels or aircraft referred to in clause
(a) or clause (aa) except when used for the purposes specified
therein, life insurance and health insurance:
Provided that the input tax credit in respect of such goods or
services or both shall be available where an inward supply of such
goods or services or both is used by a registered person for making
an outward taxable supply of the same category of goods or
services or both or as an element of a taxable composite or mixed
supply”
2. It is clarified that “leasing” referred in sub-clause (i) of clause
(b) of sub-section (5) of Section 17 refers to leasing of motor
vehicles, vessels and aircrafts only and not to leasing of any
other items. Accordingly, availment of ITC is not barred under
sub-clause (i) of clause (b) of sub-section (5) of Section 17 of the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1730
Sr.
No.
Issue
Clarification
Goa GST Act in case of leasing, other than leasing of motor
vehicles, vessels and aircrafts.
Perquisites provided by employer to the employees as per contractual agreement
5.
Whether various perquisites provided
by the employer to its employees in
terms of contractual agreement entered
into between the employer and the
employee are liable for GST?
1. Schedule III to the Goa GST Act provides that “services by
employee to the employer in the course of or in relation to his
employment” will not be considered as supply of goods or
services and hence GST is not applicable on services rendered
by employee to employer provided they are in the course of or in
relation to employment.
2. Any perquisites provided by the employer to its employees in
terms of contractual agreement entered into between the
employer and the employee are in lieu of the services provided
by employee to the employer in relation to his employment. It
follows therefrom that perquisites provided by the employer to
the employee in terms of contractual agreement entered into
between the employer and the employee, will not be subjected
to GST when the same are provided in terms of the contract
between the employer and employee.
Utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment
of tax and other liabilities
6.
Whether the amount available in the
electronic credit ledger can be used for
making payment of any tax under the
GST Laws?
1.
In terms of sub-section (4) of Section 49 of Goa GST Act, the
amount available in the electronic credit ledger may be
used for making any payment towards output tax under the
Goa GST Act or the Integrated Goods and Services Tax Act,
2017 (hereinafter referred to as “IGST Act”), subject to the
provisions relating to the order of utilisation of input tax
credit as laid down in Section 49B of the Goa GST Act read
with rule 88A of the Goa GST Rules.
2.
Sub-rule (2) of Rule 86 of the Goa GST Rules provides for
debiting of the electronic credit ledger to the extent of
discharge of any liability in accordance with the provisions
of Section 49 or Section 49A or Section 49B of the Goa GST
Act.
3.
Further, output tax in relation to a taxable person (i.e. a
person who is registered or liable to be registered under
Section 22 or Section 24 of the Goa GST Act) is defined in
clause (82) of Section 2 of the Goa GST Act as the tax
chargeable on taxable supply of goods or services or both
but excludes tax payable on reverse charge mechanism.
4.
Accordingly, it is clarified that any payment towards
output tax, whether self-assessed in the return or payable
as a consequence of any proceeding instituted under the
provisions of GST Laws, can be made by utilization of the
amount available in the electronic credit ledger of a
registered person.
5.
It is further reiterated that as output tax does not include
tax payable under reverse charge mechanism, implying
thereby that the electronic credit ledger cannot be used for
making payment of any tax which is payable under reverse
charge mechanism.
7.
Whether the amount available in the
electronic credit ledger can be used for
making payment of any liability other
than tax under the GST Laws?
As per sub-section (4) of Section 49, the electronic credit ledger
can be used for making payment of output tax only under the
Goa GST Act or the IGST Act. It cannot be used for making
payment of any interest, penalty, fees or any other amount
payable under the said acts. Similarly, electronic credit ledger
cannot be used for payment of erroneous refund sanctioned to
the taxpayer, where such refund was sanctioned in cash.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1731
Sr.
No.
Issue
Clarification
8.
Whether the amount available in the
electronic cash ledger can be used for
making payment of any liability under
the GST Laws?
As per sub–section (3) of Section 49 of the Goa GST Act, 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 the GST Laws.
3. Difficulties, if any, in implementation of these instructions may be informed to the undersigned.
Ruchika Katyal, IAS, Commissioner of State Taxes, Goa.
Panaji, 2nd August, 2022.
Note: Similar circular is issued under Central Goods and Services Tax Act, 2017 by the GST Policy wing, Central
Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, GOI, New Delhi vide
Circular No. 172/04/2022-GST dated 06th July, 2022.
_______
No. CCT/26-4/2022-23/F/1335
Subject: Clarification on various issues relating to applicability of demand and penalty provisions
under the Goa Goods and Services Tax Act, 2017 in respect of transactions involving fake
invoices–Reg.
Circular
(No. 02/2022-23-GST)
A number of cases have come to notice where the registered persons are found to be involved in
issuing tax invoice, without actual supply of goods or services or both (hereinafter referred to as “fake
invoices”), in order to enable the recipients of such invoices to avail and utilize input tax credit
(hereinafter referred to as “ITC”) fraudulently. Representations are being received from the trade as well
as the field formations seeking clarification on the issues relating to applicability of demand and penalty
provisions under the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as “Goa GST Act”), in
respect of such transactions involving fake invoices. In order to clarify these issues and to ensure
uniformity in the implementation of the provisions of law across the field formations, the undersigned, in
exercise of its powers conferred by Section 168 of the Goa GST Act, hereby clarifies the issues detailed
hereunder.
Sl.
No.
Issues
Clarification
1.
In case where a registered person “A” has
issued tax invoice to another registered person
“B” without any underlying supply of goods or
services or both, whether such transaction will
be covered as “supply” under Section 7 of Goa
GST Act and whether any demand and recovery
can be made from ‘A’ in respect of the said
transaction under the provisions of Section 73 or
Section 74 of Goa GST Act.
Also, whether any penal action can be taken
against registered person ‘A’ in such cases.
Since there is only been an issuance of tax invoice by the
registered person ‘A’ to registered person ‘B’ without
the underlying supply of goods or services or both,
therefore, such an activity does not satisfy the criteria of
“supply”, as defined under Section 7 of the Goa GST Act.
As there is no supply by ‘A’ to ‘B’ in respect of such tax
invoice in terms of the provisions of Section 7 of Goa GST
Act, no tax liability arises against ‘A’ for the said
transaction, and accordingly, no demand and recovery is
required to be made against ‘A’ under the provisions of
Section 73 or Section 74 of Goa GST Act in respect of the
same. Besides, no penal action under the provisions of
Section 73 or Section 74 is required to be taken against
‘A’ in respect of the said transaction.
The registered person ‘A’ shall, however, be liable for
penal action under Section 122 (1)(ii) of the Goa GST Act
for issuing tax invoices without actual supply of goods or
services or both.
2.
A registered person “A” has issued tax invoice
to another registered person “B” without any
underlying supply of goods or services or both.
‘B’ avails input tax credit on the basis of the said
tax invoice. B further issues invoice along with
underlying supply of goods or services or both to
Since the registered person ‘B’ has availed and utilized
fraudulent ITC on the basis of the said tax invoice,
without receiving the goods or services or both, in
contravention of the provisions of Section 16(2)(b) of Goa
GST Act, he shall be liable for the demand and recovery
of the said ITC, along with penal action, under the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1732
Sl.
No.
Issues
Clarification
his buyers and utilizes ITC availed on the basis
of the above mentioned invoices issued by ‘A’,
for payment of his tax liability in respect of his
said outward supplies. Whether ‘B’ will be liable
for the demand and recovery of the said ITC,
along with penal action, under the provisions of
Section 73 or Section 74 or any other provisions
of the Goa GST Act.
provisions of Section 74 of the Goa GST Act, along with
applicable interest under provisions of Section 50 of the
said Act.
Further, as per provisions of Section 75(13) of Goa GST
Act, if penal action for fraudulent availment or utilization
of ITC is taken against ‘B’ under Section 74 of Goa GST
Act, no penalty for the same act, i.e. for the said
fraudulent availment or utilization of ITC, can be
imposed on ‘B’ under any other provisions of Goa GST
Act, including under Section 122.
3.
A registered person ‘A’ has issued tax invoice
to another registered person ‘B’ without any
underlying supply of goods or services or both.
‘B’ avails input tax credit on the basis of the said
tax invoice and further passes on the said input
tax credit to another registered person ‘C’ by
issuing invoices without underlying supply of
goods or services or both. Whether ‘B’ will be
liable for the demand and recovery and penal
action, under the provisions of Section 73 or
Section 74 or any other provisions of the Goa
GST Act.
In this case, the input tax credit availed by ‘B’ in his
electronic credit ledger on the basis of tax invoice issued
by ‘A’, without actual receipt of goods or services or
both, has been utilized by ‘B’ for passing on of input tax
credit by issuing tax invoice to ‘C’ without any
underlying supply of goods or services or both. As there
was no supply of goods or services or both by ‘B’ to ‘C’
in respect of the said transaction, no tax was required to
be paid by ‘B’ in respect of the same. The input tax
credit availed by ‘B’ in his electronic credit ledger on the
basis of tax invoice issued by ‘A’, without actual receipt
of goods or services or both, is ineligible in terms of
Section 16 (2)(b) of the Goa GST Act. In this case, there
was no supply of goods or services or both by ‘B’ to ‘C’
in respect of the said transaction and also no tax was
required to be paid in respect of the said transaction.
Therefore, in these specific cases, no demand and
recovery of either input tax credit wrongly/fraudulently
availed by ‘B’ in such case or tax liability in respect of
the said outward transaction by ‘B’ to ‘C’ is required to
be made from ‘B’ under the provisions of Section 73 or
Section 74 of Goa GST Act.
However, in such cases, ‘B’ shall be liable for penal
action both under Section 122(1)(ii) and Section
122(1)(vii) of the Goa GST Act, for issuing invoices
without any actual supply of goods and/or services as
also for taking/utilizing input tax credit without actual
receipt of goods and/or services.
2. The fundamental principles that have been delineated in the above scenarios may be adopted to
decide the nature of demand and penal action to be taken against a person for such unscrupulous
activity. Actual action to be taken against a person will depend upon the specific facts and
circumstances of the case which may involve complex mixture of above scenarios or even may not be
covered by any of the above scenarios. Any person who has retained the benefit of transactions specified
under sub-section (1A) of Section 122 of Goa GST Act, and at whose instance such transactions are
conducted, shall also be liable for penal action under the provisions of the said sub-section. It may also
be noted that in such cases of wrongful/fraudulent availment or utilization of input tax credit, or in cases
of issuance of invoices without supply of goods or services or both, leading to wrongful availment or
utilization of input tax credit or refund of tax, provisions of Section 132 of the Goa GST Act may also be
invokable, subject to conditions specified therein, based on facts and circumstances of each case.
3. Difficulties, if any, in implementation of these instructions may be informed to the undersigned.
Ruchika Katyal, IAS, Commissioner of State Taxes, Goa.
Panaji, 2nd August, 2022.
Note: Similar circular is issued under Central Goods and Services Tax Act, 2017 by the GST Policy wing, Central
Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, GOI, New Delhi vide
Circular No. 171/03/2022-GST dated 06th July, 2022.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1733
No. CCT/26-4/2017-18/F/1336
Subject: Mandatory furnishing of correct and proper information of inter-State supplies and
amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM
GSTR-3B and statement in FORM GSTR-1 –Reg.
Circular
(No. 01/2022-23-GST)
The process of return filing has been simplified over a period of time. With effect from December 2020,
FORM GSTR-3B is getting auto-generated on the portal by way of auto-population of Input Tax Credit
(ITC) from FORM GSTR-2B (auto-generated inward supply statement) and auto-population of liabilities
from FORM GSTR-1 (Outward supply statement), with an editing facility to the registered person.
However, it has been observed that there still are some infirmities in information being furnished by the
registered person in relation to inter-State supplies effected to unregistered person, registered person
paying tax under Section 10 of the Goa Goods and Services Tax Act, 2017 (composition taxable persons)
and UIN holders. Also, there appears to be lack of clarity regarding reporting of information about
reversal of Input Tax Credit (hereinafter referred to as the “ITC”) as well as ineligible ITC in Table 4 of
FORM GSTR-3B.
2. It is desirable that correct reporting of information is done by the registered person in FORM GSTR-
3B and FORM GSTR-1 so as to ensure correct accountal and accurate settlement of funds between the
Central and State Governments. Accordingly, in order to ensure uniformity in return filing, the
undersigned, in exercise of its powers conferred under Section 168 of the Goa Goods and Services Tax
Act, 2017 (hereinafter referred to as the “Goa GST Act”), hereby clarifies various issues in succeeding
paragraphs.
3. Furnishing of information regarding inter-State supplies made to unregistered persons, composition
taxable persons and UIN holders:
3.1 It has been noticed that a number of registered persons are not reporting the correct details of
inter-State supplies made to unregistered persons, to registered person paying tax under Section 10 of
the Goa GST Act (composition taxable persons) and to UIN holders, as required to be declared in Table
3.2 of FORM GSTR-3B, under the notion that the taxable value of the same along with tax payable has
already been reported in Table 3.1 of the said FORM. In certain cases, it has also been noticed that the
address of unregistered person are captured incorrectly by the supplier, especially those belonging to
banking, insurance, finance, stock broking, telecom, digital payment facilitators, OTT platform services
providers and E-commerce operators, leading to wrong declaration of Place of Supply (PoS) in both the
invoices issued under Section 31 of the Goa GST Act, as well as in Table 3.2 of FORM GSTR-3B.
3.2 In this context, it may be noted that the information sought in Table 3.2 of FORM GSTR-3B is
required to be furnished, place of supply-wise, even though the details of said supplies are already part
of the supplies declared in Table 3.1 of the said FORM. For assisting the registered persons, Table 3.2 of
FORM GSTR-3B is being auto-populated on the portal based on the details furnished by them in their
FORM GSTR-1.
3.3 Accordingly, it is hereby advised that the registered persons making inter-State supplies–
(i) to the unregistered persons, shall also report the details of such supplies, place of supply-wise,
in Table 3.2 of FORM GSTR-3B and Table 7B or Table 5 or Table 9/10 of FORM GSTR-1, as the
case may be;
(ii) to the registered persons paying tax under Section 10 of the SGST/CGST Act (composition
taxable persons) and to UIN holders, shall also report the details of such supplies, place of
supply-wise, in Table 3.2 of FORM GSTR-3B and Table 4A or 4C or 9 of FORM GSTR-1, as the
case may be, as mandated by the law.
(iii) shall update their customer database properly with correct State name and ensure that correct
PoS is declared in the tax invoice and in Table 3.2 of FORM GSTR-3B while filing their return, so
that tax reaches the Consumption State as per the principles of destination-based taxation
system.
3.4 It is further advised that any amendment carried out in Table 9 or Table 10 of FORM GSTR-1 or any
entry in Table 11 of FORM GSTR-1 relating to such supplies should also be given effect to while
reporting the figures in Table 3.2 of FORM GSTR-3B.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1734
4. Furnishing of information regarding ITC availed, reversal thereof and ineligible ITC in Table 4 of
GSTR-3B.
4.1 Table 4(A) of the FORM GSTR-3B is getting auto-populated from various entries of FORM GSTR-
2B. However, various reversals of ITC on account of rule 42 and 43 of the Goa GST Rules or for any other
reasons are required to be made by the registered person, on his own ascertainment, in Table 4(B) of the
said FORM. It has been observed that different practices are being followed to report ineligible ITC as
well as various reversals of ITC in FORM GSTR-3B.
4.2 It may be noted that the amount of Net ITC Available as per Table 4(C) of FORM GSTR-3B gets
credited into the electronic credit ledger (ECL) of the registered person. Therefore, it is important that
any reversal of ITC or any ITC which is ineligible under any provision of the Goa GST Act should not be
part of Net ITC Available in Table 4(C) and accordingly, should not get credited into the ECL of the
registered person.
4.3 In this context, it is pertinent to mention that the facility of static month-wise auto-drafted
statement in FORM GSTR-2B for all registered persons has been introduced from August, 2020. The
statement provides invoice-wise total details of ITC available to the registered person including the
details of the ITC on account of import of goods. Further, details of the said statement are auto-populated
in Table 4 of return in FORM GSTR-3B which are editable in the hands of registered person. It may be
noted that the entire set of data that is available in FORM GSTR-2B is carried to the table 4 in FORM
GSTR-3B, except for the details regarding ITC that is not available to the registered person either on
account of limitation of time period as delineated in sub-section (4) of Section 16 of the Goa GST Act or
where the recipient of an intra-State supply is located in a different State/UT than that of place of supply.
It is pertinent to mention that the ineligible ITC, which was earlier not part of calculation of
eligible/available ITC, is now part of calculation of eligible/available ITC in view of auto-population of
Table 4(A) of FORM GTSR-3B from various tables of FORM GTSR-2B. Thereafter, the registered person is
required to identify ineligible ITC as well as the reversal of ITC to arrive at the Net ITC available, which
is to be credited to the ECL. In light of the above, the procedure to be followed by registered person is
being detailed hereunder for correct reporting of information in the return:
A. Total ITC (eligible as well as ineligible) is being auto-populated from statement in FORM GSTR-
2B in different fields of Table 4A of FORM GSTR-3B (except for the ineligible ITC on account of
limitation of time period as delineated in sub-section (4) of Section 16 of the Goa GST Act or where
the recipient of an intra-State supply is located in a different State/UT than that of place of supply).
B. Registered person will report reversal of ITC, which are absolute in nature and are not
reclaimable, such as on account of rule 38 (reversal of credit by a banking company or a financial
institution), rule 42 (reversal on input and input services on account of supply of exempted goods
or services), rule 43 (reversal on capital goods on account of supply of exempted goods or services)
of the Goa GST Rules and for reporting ineligible ITC under Section 17(5) of the Goa GST Act in
Table 4 (B) (1).
C. Registered person will report reversal of ITC, which are not permanent in nature and can be
reclaimed in future subject to fulfilment of specific conditions, such as on account of Rule 37 of Goa
GST Rules (non-payment of consideration to supplier within 180 days), Section 16(2)(b) and
Section 16(2)(c) of the Goa GST Act in Table 4 (B) (2). Such ITC may be reclaimed in Table 4(A)(5)
on fulfilment of necessary conditions. Further, all such reclaimed ITC shall also be shown in Table
4(D)(1). Table 4 (B) (2) may also be used by registered person for reversal of any ITC availed in
Table 4(A) in previous tax periods because of some inadvertent mistake.
D. Therefore, the net ITC Available will be calculated in Table 4 (C) which is as per the formula (4A -
[4B (1) + 4B (2)]) and same will be credited to the ECL of the registered person.
E. As the details of ineligible ITC under Section 17(5) are being provided in Table 4(B), no further
details of such ineligible ITC will be required to be provided in Table 4(D)(1).
F. ITC not available, on account of limitation of time period as delineated in sub-section (4) of Section
16 of the Goa GST Act or where the recipient of an intra-State supply is located in a different State
/UT than that of place of supply, may be reported by the registered person in Table 4D (2). Such
details are available in Table 4 of FORM GSTR-2B.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1735
4.4 Accordingly, it is clarified that the reversal of ITC of ineligible credit under Section 17(5) or any
other provisions of the Goa GST Act and rules thereunder is required to be made under Table 4(B) and
not under Table 4(D) of FORM GSTR-3B.
4.5 For ease of understanding, the manner of reversals is being elucidated in the illustrations enclosed
as Annexure to this Circular.
5. Difficulties, if any, in implementation of these instructions may be informed to the undersigned.
Ruchika Katyal, IAS, Commissioner of State Taxes, Goa.
Panaji, 2nd July, 2022.
Note: Similar circular is issued under Central Goods and Services Tax Act, 2017 by the GST Policy wing, Central
Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, GOI, New Delhi vide
Circular No. 170/02/2022-GST dated 06th July, 2022.
_______
Annexure
Illustration:
1. A Registered person M/s ABC is a manufacturer (supplier) of goods. He supplies both taxable as
well as exempted goods. In a specific month, say April, 2022, he has received input and input
services as detailed in Table 1 below. The details of auto-population of Input Tax Credit on all
Inward Supplies in various rows of Table 4 (A) of FORM GSTR-3B are shown in column (7) of the
Table 1 below:
Table 1
S.
No.
Details
IGST
CGST
SGST
Total
Remarks
(1)
(2)
(3)
(4)
(5)
(6)
(7)
1
ITC on Import of goods
1,00,000
-
-
1,00,000
Auto-populated in Table 4(A)(1)
2
ITC on Import of Services
50,000
-
-
50,000
3
ITC on Inward Supplies
under RCM
-
25,000
25,000
50,000
Auto-populated in Table 4(A)(3)
4
ITC on Inward Supplies
from ISD
50,000
-
-
50,000
Auto-populated in Table 4(A)(4)
5
ITC
on
other
inward
supplies
2,00,000
1,50,000
1,50,000
5,00,000
Auto-populated in Table 4(A)(5)
6
Total
4,00,000
1,75,000
1,75,000
7,50,000
Other relevant facts:
Note 1: Of the other inward supplies mentioned in row (5), M/s ABC has received goods on which ITC is barred
under Section 17(5) of the Goa GST Act having integrated tax of Rs. 50,000/-.
Note 2: In terms of rule 42 and 43 of the Goa GST Rules, M/s ABC is required to reverse ITC of Rs. 75,500/-
integrated tax, Rs. 52,000/- central tax and Rs. 52,000/- state tax.
Note 3: M/s ABC had not received the supply during April, 2022 in respect of an invoice for an inwards supply
auto-populated in row (5) having integrated tax of Rs. 10,000/-.
Note 4: M/s ABC has reversed ITC of Rs. 500/- central tax and Rs. 500/- state tax on account of Rule 37 i.e. where
consideration was not paid to the supplier within 180 days.
Note 5: An amount of ITC of Rs 10,000/- central Tax and Rs 10,000/- state tax, ineligible on account of limitation
of time period as delineated in sub-section (4) of Section 16 of the Goa GST Act, has not been auto-populated in
Table 4(A) of FORM GSTR-3B from GSTR-2B.
2. Based on the facts mentioned in Table 1 above, M/s ABC is required to avail ITC after making necessary
reversals in Table 4 of FORM GSTR-3B as detailed in Table 2 below:
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 17
(EXTRAORDINARY No. 4)
2ND AUGUST, 2022
1736
Table 2
4. Eligible ITC
Details
IGST
CGST
SGST/
UTGST
Explanation
1
2
3
4
(A) ITC Available (whether in
full or part)
----
----
----
1. Import of Goods
1,00,000
----
----
2. Import of Services
50,000
----
----
3. Inward Supplies liable to
Reverse Charge (other than
1 & 2 above)
----
25,000
25,000
4. Inward Supplies from ISD
50,000
----
----
5. All other ITC
2,00,000
1,50,000
1,50,000
(B) ITC Reversed/Reduced
----
----
----
1. Reversal of ITC as per rule
42 and 43 of CGST Rules
125,500
52,000
52,000
1. Refer para 4.3 (B) of circular
2. Reversal of Rs. 75,500/- integrated
tax, Rs. 52,000/- central tax and
Rs. 52,000/- state tax under rule 42
and 43 [Note 2]
3. Ineligible ITC of Integrated tax of
Rs. 50,000/- under Section 17(5)
[Note 1]
2. Others
10,000
500
500
1. Refer para 4.3 (C) of circular
2. Reversal of integrated tax of
Rs. 10,000/-, where supply is not
received [Note 3]
3. Reversal of ITC of Rs. 500/-
central tax and Rs. 500/- state tax
on account of Rule 37 [Note 4].
(C) Net ITC Available (A)-(B)
2,64,500
122500
122500
C=A1+A2+A3+A4+A5-B1-B2
(D) Ineligible ITC
1. As per Section 17(5)
-
-
-
1. Refer para 4.3 (E) of circular
2. Reversals under Section 17(5) are
not required to be shown in this
row. The same are to be shown
under 4(B)(1).
2. Others
10,000
10,000
1. Refer para 4.3(F) of circular
2. Ineligible ITC on account of
limitation of time period as
delineated in sub-section (4) of
Section 16 of the Goa GST Act,
which
has
not
been
auto-
populated in Table 4(A) of GSTR-
3B.
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