853

Panaji, 30th September, 2022 (Asvina 8, 1944)

SERIES I No. 26

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

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Notification

38/1/2017-Fin(R&C)(237)/831

In exercise of the powers conferred by sub-

-section (2) of section 1 of the Goa Goods and

Services Tax (Amendment) Act, 2022 (Goa Act

18 of 2022), the Government of Goa hereby

appoints the 1st day of October, 2022, as the

date on which the provisions of sections 2 to

15, except section 13, of the said Act shall

come into force.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 30th September, 2022.

———

Notification

38/1/2017-Fin(R&C)(238)/832

In exercise of the powers conferred by

section 164 of the Goa Goods and Services

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

Government of Goa, on the recommendations

of the Council, hereby makes the following

EXTRAORDINARY

No. 2

rules further to amend the Goa Goods and

Services Tax Rules, 2017, namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa Goods

and Services Tax (Second Amendment) Rules,

2022.

(2) Save as otherwise provided in these

rules, they shall come into force with effect

from the 1st day of October, 2022.

2. In the Goa Goods and Services Tax Rules,

2017 (herein after referred to as the said

rules), in rule 21, after clause (g), the

following clauses shall be inserted, namely:—

“(h) being a registered person required

to file return under sub-section (1) of

section 39 for each month or part thereof,

has not furnished returns for a continuous

period of six months;

(i) being a registered person required to

file return under proviso to sub-section (1)

of section 39, for each quarter or part

thereof, has not furnished returns for a

continuous period of two tax periods.”;

3. In rule 36 of the said rules,—

(a) in sub-rule (2), the words, letters and

figure, “, and the relevant information, as

contained in the said document, is

furnished in FORM GSTR-2 by such

person” shall be omitted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

(EXTRAORDINARY No. 2)

30TH SEPTEMBER, 2022

854

(b) in sub-rule (4), in clause (b), after

the words, “the details of”, the words,

“input tax credit in respect of” shall be

inserted;

4. In rule 37 of the said rules,—

(a) for sub-rules (1) and (2), the following

sub-rules shall be substituted, namely:—

“(1) A registered person, who has

availed of input tax credit on any inward

supply of goods or services or both, other

than the supplies on which tax is payable

on reverse charge basis, but fails to pay

to the supplier thereof, the amount

towards the value of such supply along

with the tax payable thereon, within the

time limit specified in the second proviso

to sub-section (2) of section 16, shall pay

an amount equal to the input tax credit

availed in respect of such supply along

with interest payable thereon under

section 50, while furnishing the return

in FORM GSTR-3B for the tax period

immediately following the period of one

hundred and eighty days from the date

of the issue of the invoice:

Provided that the value of supplies

made without consideration as specified

in Schedule I of the said Act shall be

deemed to have been paid for the

purposes of the second proviso to sub-

section (2) of section 16:

Provided further that the value of

supplies on account of any amount added

in accordance with the provisions of

clause (b) of sub-section (2) of section

15 shall be deemed to have been paid

for the purposes of the second proviso

to sub-section (2) of section 16.;

(2) Where the said registered person

subsequently makes the payment of the

amount towards the value of such supply

along with tax payable thereon to the

supplier thereof, he shall be entitled to

re-avail the input tax credit referred to

in sub--rule (1).”;

(b) sub-rule (3) shall be omitted;

5. In rule 38 of the said rules,—

(a) in clause (a), in sub-clause (ii), the

word, letters and figure, “in FORM GSTR-

2” shall be omitted;

(b) in clause (c), for the words, letters

and figure, “and shall be furnished in

FORM GSTR-2”, the words, letters and

figure, “and the balance amount of input

tax credit shall be reversed in FORM GSTR-

3B” shall be substituted;

6. In rule 42 of the said rules, in sub-rule

(l), in clause (g), the words, letters and figure,

“at the invoice level in FORM GSTR-2 and”

shall be omitted;

7. In rule 43 of the said rules, in sub-rule

(l), the words, letters and figure, “FORM

GSTR-2 and” at both the places where they

occur, shall be omitted;

8. In rule 60 of the said rules, in sub-rule

(7), for the words “auto-drafted”, the words

“auto-generated” shall be substituted;

9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and

79 of the said rules shall be omitted;

10. In rule 83 of the said rules, in sub-rule

(8), in clause (a), the words “and inward”

shall be omitted;

11. In rule 85 of the said rules, in

sub-rule (2),—

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

person;”, the words “said person; or” shall

be substituted;

(b) clause (c) shall be omitted;

12. In rule 89, of the said rules, in sub-rule

(1),—

(a) after the words “claiming refund of”,

the words, brackets and figures “any

balance in the electronic cash ledger in

accordance with the provisions of sub-

-section (6) of section 49 or” shall be

inserted;

(b) the first proviso shall be omitted;

“Provided further that”, the words

“Provided that” shall be substituted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

(EXTRAORDINARY No. 2)

30TH SEPTEMBER, 2022

855

(d) in the third proviso, for the words

“Provided also that”, the words “Provided

further that” shall be substituted;

13. In rule 96 of the said rules, in sub-rule

(3), for the words, letters and figures, “FORM

GSTR-3 or FORM GSTR-3B, as the case may

be”, the letters and figure, “FORM GSTR-3B”

shall be substituted;

14. FORM GSTR-IA, FORM GSTR-2 and

FORM GSTR-3 of the said rules shall be

omitted;

15. In FORM GST PCT-05 of the said rules,

in Part-A, in the table, against Sr. No. 1, under

the heading “List of Activities”, the words,

“and inward”, shall be omitted.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 30th September, 2022.

Department of Power

Office of the Chief Electrical Engineer

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Notification

CEE/Tech/PLG/Cyber Security/22-23

In exercise of the powers conferred by sub-

-section (1) of section 70 of the Information

Technology Act, 2000 (21 of 2000), the State

Government hereby declares the Supervisory

Control and Data Acquisition (SCADA) system/

/Energy Management System (EMS), being

Critical Information Infrastructure of State

Load Despatch Centre of Goa, and the

computer resources of its associated

dependencies to be Protected Systems for the

purpose of the said Act.

2. This notification shall come into force on

the date of publication in Official Gazette.

By order and in the name of the

Governor of Goa.

Stephen Fernandes, Chief Electrical Engineer

& ex officio Additional Secretary (Power).

Panaji, 30th September, 2022.

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