1341

SERIES I No. 41

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Home

Home—General Division

___

Notification

21/2/2013-HD(G)/Vol.-I/87

In exercise of the powers conferred by

section 13A of the Goa Public Gambling Act,

1976 (Act 14 of 1976), read with section 21 of

the General Clauses Act, 1897 (Central Act 10

of 1897), the Government of Goa hereby

further amends the Government Notification

No. 2-20-92-HD(G) dated 09-11-1995,

published in the Official Gazette, Series I No.

34 dated 23-11-1995 (hereinafter called the

“principal Notification”), as follows:—

In the principal Notification, in condition 5,

in clause (iv), in the third proviso, for the

expression “30-09-2022”, the expression

“31-03-2023” shall be substituted.

This Notification shall come into force with

immediate effect.

By order and in the name of the Governor

of Goa.

Vivek K. Naik, Under Secretary (Home-I).

Porvorim, 10th January, 2023.

Note:— The principal Notification was published

in the Official Gazette, Series I No. 34 dated

23-11-1995 and subsequently amended vide the

following notifications, namely:—

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

EXTRAORDINARY

Panaji, 12th January, 2023 (Pausa 22, 1944)

(1) Notification No. 2/20/92-HD(G) dated

16-10-1996, published in Official Gazette,

Series I No. 33 dated 14-11-1996.

(2) Notification No. 2/20/92-HD(G) dated

29-04-1997, published in Official Gazette,

Series I No. 14 dated 03-07-1997.

(3) Notification No. 2/20/92-HD(G) dated

27-08-1997, published in Official Gazette,

Series I No. 25 dated 18-09-1997.

(4) Notification No. 2/20/92-HD(G) dated

30-11-1999, published in Official Gazette,

Series I No. 37 dated 09-12-1999.

(5) Notification No. 2/20/92-HD(G) dated

20-12-1999, published in Official Gazette,

Series I No. 42 dated 13-01-2000.

(6) Notification No. 2/20/92-HD(G) dated

02-05-2000, published in Official Gazette,

Extraordinary No. 3, Series I No. 4 dated

02-05-2000.

(7) Notification No. 2/1/2001-HD(G) dated

26-07-2001, published in Official Gazette,

Series I No. 20 dated 16-08-2001.

(8) Notification No. 2/1/2001-HD(G) dated

29-11-2002, published in Official Gazette,

Series I No. 39 dated 26-12-2002.

(9) Notification No. 2/1/2001-HD(G) dated

24-07-2003, published in Official Gazette,

Extraordinary, Series I No. 17 dated

24-07-2003.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 41

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12TH JANUARY, 2023

1342

(10) Notification No. 2/1/2001-HD(G) dated

05-01-2004, published in Official Gazette,

Extraordinary, Series I No. 40 dated 05-01-2004.

(11) Notification No. 2/1/2001-HD(G) dated

12-02-2004, published in Official Gazette,

Extraordinary, Series I No. 46 dated

16-02-2004.

(12) Notification No. 2/1/2001-HD(G) dated

30-03-2004, published in Official Gazette,

Extraordinary No. 4, Series I No. 52 dated

31-03-2004.

(13) Notification No. 2/1/2001-HD(G) dated

08-01-2007, published in Official Gazette,

Extraordinary No. 2, Series I No. 41 dated

15-01-2007.

(14) Notification No. 2/1/2001-HD(G) dated

22-07-2009, published in Official Gazette,

Extraordinary, Series I No. 17 dated

23-07-2009.

(15) Notification No. 2/1/2001-HD(G) dated

31-03-2011, published in Official Gazette,

Extraordinary, Series I No. 1 dated 07-04-2011.

(16) Notification No. 2/1/2001-HD(G) dated

04-11-2011, published in Official Gazette,

Series I No. 32 dated 10-11-2011.

(17) Notification No. 2/1/2001-HD(G) dated

25-05-2012, published in Official Gazette,

Series I No. 9 dated 31-05-2012.

(18) Notification No. 21/9/2012-HD(G) dated

11-09-2012, published in Official Gazette,

Extraordinary No. 2, Series I No. 23 dated

12-09-2012.

(19) Notification No. 21/12/2011-HD(G) dated

21-11-2012, published in Official Gazette,

Extraordinary No. 4, Series I No. 33 dated

21-11-2012.

(20) Notification No. 21/2/2013-HD(G)/3466 dated

17-10-2013, published in Official Gazette,

Extraordinary No. 2, Series I No. 29 dated

22-10-2013.

(21) Notification No. 21/1/2014-HD(G)/1324 dated

28-03-2014, published in Official Gazette,

Series I No. 1 dated 03-04-2014.

(22) Notification No. 21/1/2014-HD(G)/1326 dated

28-03-2014, published in Official Gazette,

Series I No. 1 dated 03-04-2014.

(23) Notification No. 21/3/2015-HD(G)/992 dated

31-03-2015, published in Official Gazette,

Extraordinary, Series I No. 1 dated 02-04-2015.

(24) Notification No. 21/2/2013-HD(G)/105 dated

08-01-2016, published in Official Gazette,

Extraordinary, Series I No. 41 dated

12-01-2016.

(25) Notification No. 21/1/2016-HD(G)/1124 dated

31-03-2016, published in Official Gazette,

Extraordinary No. 3, Series I No. 53 dated

01-04-2016.

(26) Notification No. 21/2/2013-HD(G)/1928 dated

06-06-2016, published in Official Gazette,

Series I No. 10 dated 09-06-2016.

(27) Notification No. 21/1/2016-HD(G)/2604 dated

04-08-2016, published in Official Gazette,

Extraordinary No. 2, Series I No. 18 dated

10-08-2016.

(28) Notification No. 21/1/2016-HD(G)/2604 dated

19-08-2016, published in Official Gazette,

Extraordinary No. 2, Series I No. 20 dated

22-08-2016.

(29) Notification No. 21/7/2012-HD(G)/Part File/

/3381 dated 25-10-2016, published in Official

Gazette, Extraordinary No. 3, Series I No. 29

dated 25-10-2016.

(30) Notification No. 21/2/2013-HD(G)/908 dated

30-03-2017, published in Official Gazette,

Extraordinary No. 2, Series I No. 52 dated

31-03-2017.

(31) Notification No. 21/4/2017-HD(G)/1195 dated

24-04-2017, published in Official Gazette,

Extraordinary No. 2, Series I No. 3 dated

25-04-2017.

(32) Notification No. 21/2/2013-HD(G)/1853 dated

29-06-2017, published in Official Gazette,

Extraordinary No. 4, Series I No. 13 dated

30-06-2017.

(33) Notification No. 21/2/2013-HD(G)/2897 dated

03-10-2017, published in Official Gazette,

Series I No. 27 dated 05-10-2017.

(34) Notification No. 21/5/2018-HD(G)/953 dated

27-03-2018, published in Official Gazette,

Extraordinary No. 2, Series I No. 51 dated

28-03-2018.

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(35) Notification No. 21/2/2013-HD(G)/972 dated

29-03-2018, published in Official Gazette,

Extraordinary, Series I No. 52 dated

29-03-2018.

(36) Notification No. 21/5/2018-HD(G)/1362 dated

04-05-2018, published in Official Gazette,

Extraordinary, Series I No. 5 dated

04-05-2018.

(37) Notification No. 21/2/2013-HD(G)/2895 dated

28-09-2018, published in Official Gazette,

Extraordinary, Series I No. 26 dated

28-09-2018.

(38) Notification No. 21/2/2013-HD(G)/888 dated

14-03-2019, published in Official Gazette,

Extraordinary, Series I No. 50 dated

15-03-2019.

(39) Notification No. 21/2/2013-HD(G)/2652 dated

09-10-2019, published in Official Gazette,

Extraordinary, Series I No. 27 dated

09-10-2019.

(40) Notification No. 21/2/2013-HD(G)/883 dated

09-04-2020, published in Official Gazette,

Extraordinary, Series I No. 3 dated

21-04-2020.

(41) Notification No. 21/2/2013-HD(G)/2082 dated

28-09-2020, published in Official Gazette,

Extraordinary, Series I No. 26 dated

29-09-2020.

(42) Notification No. 21/2/2013-HD(G)/2425 dated

3-11-2020, published in Official Gazette,

Extraordinary, Series I No. 31 dated

04-11-2020.

(43)

Notification No. 21/2/2013-HD(G)/867 dated

23-03-2021, published in Official Gazette,

Extraordinary, Series I No. 51 dated

24-03-2021.

(44)

Notification No. 21/5/2020-HD(G)/976 dated

05-04-2020, published in Official Gazette,

Extraordinary No. 2, Series I No. 1 dated

06-04-2021.

(45) Notification No. 21/2/2013-HD(G)/3495 dated

01-10-2021, published in Official Gazette,

Extraordinary No. 2, Series I No. 27 dated

01-10-2021.

(46) Notification No. 21/5/2020-HD(G)(Part-III/3539

dated 06-10-2021, published in Official Gazette,

Extraordinary No. 4, Series I No. 27 dated 6th

October, 2021.

(47) Notification No. 21/5/2020-HD(G)(Part-III/6411

dated 02-05-2022, published in Official Gazette,

Extraordinary, Series I No. 4 dated 02-05-2022.

Department of Finance

Revenue & Control Division

—–

Notification

38/1/2017-Fin(R&C)(241)/2082

In exercise of the powers conferred by

section 164 of the Goa Goods and Services Tax

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

of Goa, on the recommendations of the

Council, hereby makes the following rules

further to amend the Goa Goods and Services

Tax Rules, 2017, namely: —

1. Short title and commencement.— (1)

These rules may be called the Goa Goods and

Services Tax (Fifth Amendment) Rules, 2022.

(2) Save as otherwise provided in these

rules, they shall be deemed to have come into

force with effect from 26^th day of December,

2022.

2. In the Goa Goods and Services Tax Rules,

2017 (hereinafter referred to as the said rules),

in rule 8,—

(i) in sub-rule (1), the words and letters,

“mobile number, e-mail address,” shall be

omitted;

(ii) in sub-rule (2), in clause (a), after the

words “Direct Taxes”, the words “and shall

also be verified through separate one-time

passwords sent to the mobile number and

e-mail address linked to the Permanent

Account Number” shall be inserted;

(iii) in sub-rule (2), clauses (b) and (c)

shall be omitted;

3. In the said rules, in rule 12, in sub-rule

(3), after the word, “Where,”, the words,

brackets and figure, “on a request made in

writing by a person to whom a registration

has been granted under sub-rule (2) or”, shall

be inserted.

4. In the said rules, in rule 37, in sub-rule

(1), with effect from 1^st day of October, 2022,—

(i) after the words, “value of such

supply”, the words, “, whether wholly or

partly,” shall be inserted;

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(ii) after the words, “shall pay”, the

words, “or reverse” shall be inserted;

(iii) after the words, “in respect of such

supply”, the letters and words, “,

proportionate to the amount not paid to

the supplier,” shall be inserted.

5. In the said rules, after rule 37, the

following rule shall be inserted, namely:-

“37A. Reversal of input tax credit in the

case of non-payment of tax by the supplier

and re-availment thereof.— Where input tax

credit has been availed by a registered

person in the return in FORM GSTR-3B for

a tax period in respect of such invoice or

debit note, the details of which have been

furnished by the supplier in the statement

of outward supplies in FORM GSTR-1 or

using the invoice furnishing facility, but the

return in FORM GSTR-3B for the tax period

corresponding to the said statement of

outward supplies has not been furnished by

such supplier till the 30th day of September

following the end of financial year in which

the input tax credit in respect of such invoice

or debit note has been availed, the said

amount of input tax credit shall be reversed

by the said registered person, while

furnishing a return in FORM GSTR-3B on

or before the 30th day of November

following the end of such financial year:

Provided that where the said amount of

input tax credit is not reversed by the

registered person in a return in FORM

GSTR-3B on or before the 30th day of

November following the end of such

financial year during which such input tax

credit has been availed, such amount shall

be payable by the said person along with

interest thereon under section 50:

Provided further that where the said

supplier subsequently furnishes the return

in FORM GSTR-3B for the said tax period,

the said registered person may re-avail the

amount of such credit in the return in FORM

GSTR-3B for a tax period thereafter.”.

6. In the said rules, in rule 46, in clause (f),

the following proviso shall be inserted,

namely:-

“Provided that where any taxable service

is supplied by or through an electronic

commerce operator or by a supplier of

online information and database access or

retrieval services to a recipient who is un-

-registered, irrespective of the value of such

supply, a tax invoice issued by the

registered person shall contain the name

and address of the recipient along with its

PIN code and the name of the State and the

said address shall be deemed to be the

address on record of the recipient.”.

7. In the said rules, in rule 46A, the following

proviso shall be inserted, namely:—

“Provided that the said single “invoice-

cum-bill of supply” shall contain the

particulars as specified under rule 46 or rule

54, as the case may be, and rule 49.”;

8. In the said rules, in rule 59, in sub-rule

(6), after clause (c), the following clause shall

be inserted, namely:—

“(d) a registered person, to whom an

intimation has been issued on the common

portal under the provisions of sub-rule (1)

of rule 88C in respect of a tax period, shall

not be allowed to furnish the details of

outward supplies of goods or services or

both under section 37 in FORM GSTR-1 or

using the invoice furnishing facility for a

subsequent tax period, unless he has either

deposited the amount specified in the said

intimation or has furnished a reply

explaining the reasons for any amount

remaining unpaid, as required under the

provisions of sub-rule (2) of rule 88C.”.

9. In the said rules, in rule 87, in sub-rule

(8), the following proviso shall be inserted,

namely:—

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“Provided that where the bank fails to

communicate

details

Challan

Identification Number to the Common

Portal, the Electronic Cash Ledger may be

updated on the basis of e-Scroll of the

Reserve Bank of India in cases where the

details of the said e-Scroll are in conformity

with the details in challan generated in

FORM GST PMT-06 on the Common Portal.”.

10. In the said rules, after rule 88B, the

following rule shall be inserted, namely:-

“88C. Manner of dealing with difference

in liability reported in statement of

outward supplies and that reported in

return.— (1) Where the tax payable by a

registered person, in accordance with the

statement of outward supplies furnished by

him in FORM GSTR-1 or using the Invoice

Furnishing Facility in respect of a tax period,

exceeds the amount of tax payable by such

person in accordance with the return for

that period furnished by him in FORM

GSTR-3B, by such amount and such

percentage, as may be recommended by the

Council, the said registered person shall be

intimated of such difference in Part A of

FORM GST DRC-01B, electronically on the

common portal, and a copy of such

intimation shall also be sent to his e-mail

address provided at the time of registration

or as amended from time to time,

highlighting the said difference and

directing him to—

(a) pay the differential tax liability,

along with interest under section 50,

through FORM GST DRC-03; or

(b) explain the aforesaid difference in

tax payable on the common portal,

within a period of seven days.

(2) The registered person referred to sub-

-rule (1) shall, upon receipt of the intimation

referred to in that sub-rule, either,—

(a) pay the amount of the differential

tax liability, as specified in Part A of FORM

GST DRC-01B, fully or partially, along with

interest under section 50, through FORM

GST DRC-03 and furnish the details

thereof in Part B of FORM GST DRC-01B

electronically on the common portal; or

(b) furnish a reply electronically on the

common portal, incorporating reasons in

respect of that part of the differential tax

liability that has remained unpaid, if any,

in Part B of FORM GST DRC-01B,

within the period specified in the said sub-

rule.

(3) Where any amount specified in the

intimation referred to in sub-rule (1) remains

unpaid within the period specified in that

sub-rule and where no explanation or

reason is furnished by the registered person

in default or where the explanation or reason

furnished by such person is not found to be

acceptable by the proper officer, the said

amount shall be recoverable in accordance

with the provisions of section 79.”.

11. In the said rules, in rule 89, in sub-rule

(2),—

(i)after clause (k), the following clauses

shall be inserted, namely:—

“(ka) a statement containing the details

of invoices viz. number, date, value, tax

paid and details of payment, in respect of

which refund is being claimed along with

copy of such invoices, proof of making

such payment to the supplier, the copy

of agreement or registered agreement or

contract, as applicable, entered with the

supplier for supply of service, the letter

issued by the supplier for cancellation or

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termination of agreement or contract for

supply of service, details of payment

received from the supplier against

cancellation or termination of such

agreement along with proof thereof, in a

case where the refund is claimed by an

unregistered

person

where

the

agreement or contract for supply of

service

has

been

cancelled

terminated;

(kb) a certificate issued by the supplier

to the effect that he has paid tax in respect

of the invoices on which refund is being

claimed by the applicant; that he has not

adjusted the tax amount involved in these

invoices against his tax liability by issuing

credit note; and also, that he has not

claimed and will not claim refund of the

amount of tax involved in respect of these

invoices, in a case where the refund is

claimed by an unregistered person where

the agreement or contract for supply of

service

has

been

cancelled

terminated;”;

(ii) in clause (m), after the proviso, the

following proviso shall be inserted, namely:-

“Provided further that a certificate is

not required to be furnished in cases

where refund is claimed by an

unregistered person who has borne the

incidence of tax.”.

12. In the said rules, in rule 108, for sub-

-rule (3), the following sub-rule shall be

substituted, namely:—

“(3) Where the decision or order

appealed against is uploaded on the

common portal, a final acknowledgment,

indicating appeal number, shall be issued

in FORM GST APL-02 by the Appellate

Authority or an officer authorised by him in

this behalf and the date of issue of the

provisional acknowledgment shall be

considered as the date of filing of

appeal:

Provided that where the decision or order

appealed against is not uploaded on the

common portal, the appellant shall submit

a self-certified copy of the said decision or

order within a period of seven days from the

date of filing of FORM GST APL-01 and a

final acknowledgment, indicating appeal

number, shall be issued in FORM GST APL-

02 by the Appellate Authority or an officer

authorised by him in this behalf, and the

date

issue

the

provisional

acknowledgment shall be considered as the

date of filing of appeal:

Provided further that where the said self-

-certified copy of the decision or order is not

submitted within a period of seven days from

the date of filing of FORM GST APL-01, the

date of submission of such copy shall be

considered as the date of filing of appeal.”.

13. In the said rules, for rule 109, the

following rule shall be substituted,

namely:-

“109. Application to the Appellate

Authority.— (1) An application to the

Appellate Authority under sub-section (2)

of section 107 shall be filed in FORM GST

APL-03, along with the relevant documents,

either electronically or otherwise as may be

notified by the Commissioner and a

provisional acknowledgment shall be

issued to the appellant immediately.

(2) Where the decision or order appealed

against is uploaded on the common portal,

a final acknowledgment, indicating appeal

number, shall be issued in FORM GST

APL-02 by the Appellate Authority or an

officer authorised by him in this behalf and

the date of issue of the provisional

acknowledgment shall be considered as the

date of filing of appeal under sub-rule (1):

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Provided that where the decision or order

appealed against is not uploaded on the

common portal, the appellant shall submit

a self-certified copy of the said decision or

order within a period of seven days from the

date of filing of FORM GST APL-03 and a

final acknowledgment, indicating appeal

number, shall be issued in FORM GST

APL-02 by the Appellate Authority or an

officer authorised by him in this behalf, and

the date of issue of the provisional

acknowledgment shall be considered as the

date of filing of appeal:

Provided further that where the said self-

-certified copy of the decision or order is not

submitted within a period of seven days from

the date of filing of FORM GST APL-03, the

date of submission of such copy shall be

considered as the date of filing of appeal.”.

14. In the said rules, after rule 109B, the

following rule shall be inserted, namely:-

“109C. Withdrawal of Appeal.— The

appellant may, at any time before issuance

of show cause notice under sub-section (11)

of section 107 or before issuance of the order

under the said sub-section, whichever is

earlier, in respect of any appeal filed in

FORM GST APL-01 or FORM GST APL-03,

file an application for withdrawal of the said

appeal by filing an application in FORM GST

APL-01/03W:

Provided

that

where

the

final

acknowledgment in FORM GST APL-02 has

been issued, the withdrawal of the said

appeal would be subject to the approval of

the appellate authority and such application

for withdrawal of the appeal shall be

decided by the appellate authority within

seven days of filing of such application:

Provided further that any fresh appeal

filed by the appellant pursuant to such

withdrawal shall be filed within the time

limit specified in sub-section (1) or sub-

-section (2) of section 107, as the case may

be.”;

15. In the said rules, in rule 138, in sub-rule

(14), in the Annexure, in column (2) of the

table, against S. No. 5, after the brackets, word

and figures “(Chapter 71)”, the words,

brackets and figures “excepting Imitation

Jewellery (7117)” shall be inserted.

16. In the said rules, in rule 161, for the word,

“order”, the words, “intimation or notice”

shall be substituted.

17. In the said rules, in FORM GST REG-01,—

(i) in PART A, in the note, for the words,

“Authorised signatory filing the application

shall provide his mobile number and email

address”, the words, “E-mail Id and Mobile

Number shall be auto-populated from

Income Tax database as linked with the

Permanent Account Number of the

applicant” shall be substituted;

(ii) in the instructions for submission of

Application for Registration, paragraph 2

shall be omitted.

18. In the said rules, in FORM GST REG-17,

after the words “on merits”, the following shall

be inserted, namely:—

“ Kindly refer to the supportive

document(s) attached for case specific

details.”.

19. In the said rules, for FORM GST

REG-19, the following form shall be

substituted, namely:—

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“FORM GST REG-19

[See rule 22 (3)]

Reference Number

Date

Name

Address

GSTIN/UIN

Application Reference Number (ARN)

Date

Order for Cancellation of Registration

This has reference to show cause notice issued dated -----

ı

Whereas no reply to the show cause notice has been submitted;

and whereas, the undersigned based on record available with this office is of the opinion that

your registration is liable to be cancelled for following reason(s): or

ı

Whereas reply to the show cause notice has been submitted vide <ARN Number>

dated______;

and whereas, the undersigned on examination of your reply to show cause notice and based

on record available with this office is of the opinion that your registration is liable to be

cancelled for following reason(s): or

ı

Whereas no reply to the show cause notice has been submitted and on day fixed for personal

hearing, you did not appear in person or through an authorised representative;

and whereas, the undersigned based on record available with this office is of the opinion

that your registration is liable to be cancelled for following reason(s): or

ı

Whereas no reply to the show cause notice has been submitted, but you/your authorised

representative attended the personal hearing and made a written or verbal submission;

and whereas, the undersigned on examination of your written or verbal submission made

during personal hearing and based on record available with this office is of the opinion that

your registration is liable to be cancelled for following reason(s): or

ı

Whereas reply to the show cause notice has been submitted vide <ARN Number>

dated______. But, you or your authorised representative did not attend the personal hearing

on scheduled or extended date;

and whereas, the undersigned on examination of your reply to show cause notice and based

on record available with this office is of the opinion that your registration is liable to be

cancelled for following reason(s): or

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ı

Whereas reply to the show cause notice has been submitted vide <ARN Number>

dated______ and you/your authorised representative attended the personal hearing, made a

written/oral submission during personal hearing;

and whereas, the undersigned has examined your reply to show cause notice as well as

submissions made at the time of personal hearing and is of the opinion that your registration

is liable to be cancelled for following reason(s):

ii.

The effective date of cancellation of your registration is <<DD/MM/YYYY>>.

2. Kindly refer to the supportive document(s) attached for case specific details.

3. It may be noted that a registered person furnishing return under sub-section (1) of

section 39 of the Act, 2017 is required to furnish a final return in FORM GSTR-10 within three

months of the date of this order.

4. You are required to furnish all your pending returns.

5. It may be noted that the cancellation of registration shall not affect the liability 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.

Place:

Date:

Signature

Designation

Jurisdiction”.

20. In the said rules, in FORM GSTR-1,—

(a) in the box,—

(i) for the word, “Year”, the words, “Financial Year” shall be substituted;

(ii) for the word, “Month”, the words, “Tax period” shall be substituted;

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(b) for Table 3, the following table shall be substituted, namely:-

“3.

(a)

ARN

<Auto>

(b)

Date of ARN

<Auto>”

supplies made through e-commerce operator”, the words, brackets and letters, “attracting

reverse charge (including supplies made through e-commerce operator attracting TCS)”

shall be substituted;

(d) Table 4C and entries relating thereto shall be omitted;

(e) In Table 5A, for the figure, letters, words and brackets, “5A. Outward supplies (other

than supplies made through e-commerce operator, rate wise)”, the words, brackets,

letters, “Outward supplies (including supplies made through e-commerce operator, rate

wise)” shall be substituted;

(f) Table 5B and entries relating thereto shall be omitted;

(g) for the Table 7, the following table shall be substituted, namely:-

Rate of

tax

Total Taxable

value

Amount

Integrated

Central

State Tax/UT

Tax

Cess

7A. Intra-State supplies

Consolidated rate wise outward supplies [including supplies made through e-commerce operator

attracting TCS]

7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]–Consolidated rate wise

outward supplies [including supplies made through e-commerce operator attracting TCS]

Place of Supply (Name of

State)

(h) in Table 9,—

(i) in the heading, for the words and letters “debit notes, credit notes, refund

vouchers”, the words, “debit and credit notes” shall be substituted;

(ii) for the words and letter, “Revised details of document or details of original Debit

or Credit Notes or refund vouchers”, the words and letter, “Revised details of document

or details of original Debit or Credit Notes” shall be substituted;

(iii) in the sub-heading, in column No. 2 and 3, the word, “Inv.” shall be omitted;

(iv) in the sub-heading, in column No. 5 and 6, for the word, “Invoice”, the word

“Document” shall be substituted;

(i) in Table 9A, for the words, “If the invoice/Shipping bill details furnished earlier were

incorrect”, the words, “Amendment of invoice/Shipping bill details furnished earlier” shall

be substituted;

(j) in Table 9B, the words, “/Refund voucher” shall be omitted;

(k) In Table 9C, for the words and brackets, “Debit Notes/Credit Notes/Refund voucher

[amendments thereof]”, the words and brackets, “Debit Notes/Credit Notes [Amended]”

shall be substituted;

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(l) in Table 10, for the word, “Month”, the words, “Month/Quarter” shall be substituted;

(m) Table 10A (1) and entries relating thereto shall be omitted;

(n) Table 10B (1) and entries relating thereto shall be omitted;

(o) in Table 11, in the heading, after the words, “earlier tax period”, the brackets and

words, “(Net of refund vouchers, if any)” shall be inserted;

(p) in Table 12, in the sub-heading, in column No. 3, the brackets and words, “(Optional

if HSN is provided)” shall be omitted;

(q) After Table 13 and before Verification, the following tables shall be inserted,

namely:-

“14. Details of the supplies made through e-commerce operators on which e-commerce

operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5)

[Supplier to report]

Nature of supply

GSTIN of

e-commerce

operator

Net value

of supplies

Tax amount

Integrated

tax

Central

tax

State/

/UT tax

Cess

(a) Supplies on which

e-commerce operator is liable

to collect tax u/s 52

(b) Supplies on which

e-commerce operator is liable

to pay tax u/s 9 (5)

14 A. Amendment to details of the supplies made through e-commerce operators on which

e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax

u/s 9 (5) [Supplier to report]

Nature of

supply

Original details

Revised details

Net

value of

supplies

Tax amount

Month/

/Quarter

GSTIN of

e-commerce

operator

GSTIN of

e-commerce

operator

Integrated

tax

Central

tax

State/

/UT tax

Cess

(a) Supplies

on which

e-commerce

operator is

liable to

collect tax

u/s 52

(b) Supplies

on which

e-commerce

operator is

liable to pay

tax u/s 9 (5)

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15. Details of the supplies made through e-commerce operators on which e-commerce

operator is liable to pay tax u/s 9(5) [e-commerce operator to report]

Type of

supplier

Type of

recipient

GSTIN of

supplier

GSTIN of

recipient

Document No.

Document

date

Rate

Value of

supplies made

Tax amount

Place of

supply

Integrated

tax

Central

tax

State/

/UT tax

Cess

Registered

Unregistered

Unregistered Registered

Unregistered

15A (I). Amendment to details of the supplies made through e-commerce operators on

which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for

registered recipients]

Type of supplier

Original details

Revised details

Rate

Value of supplies

made

Tax amount

Place of supply

GSTIN of

supplier

GSTIN of

recipient

Doc. No.

Doc. date

GSTIN of

supplier

GSTIN of

recipient

Doc. No.

Doc. date

Integrated

tax

Central tax

State/

/UT tax

Cess

Registered

Unregistered

15A (II). Amendment to details of the supplies made through e-commerce operators on

which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for

unregistered recipients]

Type of

supplier

Original details

Revised

details

Rate

Value of

supplies

made

Tax amount

Place of

supply

GSTIN

supplier

Tax

period

GSTIN

supplier

Integrated

tax

Central

tax

State/

/UT tax

Cess

Registered

Unregistered

”;

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(r) For the instructions, the following shall be substituted, namely:-

“A. General Instructions

1. Terms used:

a. GSTIN: Goods and Services Tax Identification Number

b. UIN: Unique Identity Number

c. UQC: Unit Quantity Code

d. HSN: Harmonized System of Nomenclature

e. POS: Place of Supply (Respective State)

f. TCS: Tax collection at source by e-commerce operator

g. SEZ:

Special Economic Zone

h. ECO:

E-commerce operator

i. DTA:

Domestic Tariff Area

j. B to B: Supplies from one registered person to another registered person

k. B to C: Supplies from registered person to unregistered person

2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two

month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter.

B. Table specific instructions-

Sr. No.

Table No.

Instructions

(i) Supplies made to registered persons including supplies made through

e-commerce operator attracting TCS u/s 52, but excluding supplies attracting tax

on reverse charge basis, shall be reported.

(ii) Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall

not be reported in this table.

(iii) The supplies made by SEZ on cover of a bill of entry shall not be reported by

SEZ unit/developer.

Supplies made to registered persons, attracting tax on reverse charge basis, shall

be reported. Supplies made u/s 9(5) for which e-commerce operator is liable to

pay tax shall not be reported in this table.

Inter-State supplies made to unregistered persons having invoice value more than

Rs. 2.50 lakh shall be reported.

Exports with or without IGST shall be reported. Shipping bill details, if applicable,

can be provided later through table 9 if such details are not available at the time

of filing the statement.

Supplies made to SEZ units or SEZ developers, with or without IGST, shall be

reported.

Deemed export supplies shall be reported.

Supplies made to unregistered persons other than those reported in table 5 shall

be reported. Values shall be net of credit and debit notes.

Supplies having no tax liability (Nil rated, exempted and non-GST supplies) shall

be reported. Supplies made through E-commerce operator under section 9(5) shall

not be included under exempted supplies of supplier.

Amendment of values reported in table 4A, 4B, 5, 6A, 6B and 6C shall be reported.

Credit and debit notes issued during the period shall be reported.

Amendment of credit and debit notes reported in table 9B shall be reported.

Amendment of unregistered supplies reported in table 7 shall be reported.

OFFICIAL GAZETTE — GOVT. OF GOA

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Sr. No.

Table No.

Instructions

11(I)A

Advances received shall be reported. The values shall be net of refund vouchers,

if any.

11(I)B

Advances adjusted during the period shall be reported.

11(II)

Amendment to advances received or adjusted shall be reported.

HSN details as per notifications issued by Government from time to time shall be

reported.

Details of the documents issued during the period shall be reported.

14(a)

Details of the supplies reported in any table from 4 to 10, made through

e-commerce operator on which ECO is liable to collect tax at source (TCS) under

section 52, shall be reported by the supplier.

14(b)

Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5),

shall be reported by the supplier. Tax on such supplies shall be paid by the ECO

and not by the supplier.

14A(a)

Amendment to supplies reported in table 14(a) in earlier tax period shall be

reported.

14A(b)

Amendment to supplies reported in table 14(b) in earlier tax period shall be

reported.

(i) ECO shall report details of the supplies made through him/her on which he/she

is liable to pay tax u/s 9(5).

(ii) GSTIN of supplier and recipient, if registered, shall be reported.

(iii) Details of the documents issued by ECO shall be reported, if recipient is

registered.

15A(I)

Amendment to the details reported in table 15 in earlier tax periods in respect of

registered recipients shall be reported.

15A(II)

Amendment to the details reported in table 15 in earlier tax periods in respect of

unregistered recipients shall be reported.”.

21. In the said rules, in FORM GST RFD-01, in Annexure 1, after Statement-7, the following

statement shall be inserted, namely:—

“Statement-8 [rule 89(2)(ka)]

Refund Type: Refund for unregistered persons

Sl. No.

GSTIN of supplier

Document/Invoice

Details

Tax Paid

Details of

payment of

invoice value

to the

supplier

Details of

payment

received

against

cancellation/

termination

Refund Amount Claimed

(I+C+S+Cess)

Type of

document

No.

Date

Taxable

Value

Integrate

d Tax(I)

Central

Tax(C)

State/UT

Tax(S)

Cess

Date

Amount

Date

Amount

”.

22. In the said rules, in FORM GST APL-02, in the heading, after the word, figures and

brackets “rule 108 (3)”, the word, figures and brackets “and 109 (2)”, shall be inserted.

23. In the said rules, after FORM GST APL-03, the following form shall be inserted,

namely:—

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“FORM GST APL-01/03 W

[See rule 109C]

Application for Withdrawal of Appeal Application

1. GSTIN:

2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 107)

3. Name and designation of the appellant (in case appeal is filed under sub-section (2) of

section 107):

4. Order No. & Date:

5. ARN of the Appeal & Date:

6. Reasons for Withdrawal:

Acceptance of order of the adjudicating authority.

ii.

Acceptance of order of a Higher Appellate Authority/Court on similar subject matter

iii.

Need to file appeal again after rectification of mistakes/omission in the filed appeal

iv.

Amount involved in appeal is less than the monetary limit fixed for Appeal by the

Board/Commissioner.

Any other reason.

7. Declaration (applicable in case appeal is filed under sub-section (1) of section 107):

I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given

herein is true and correct to the best of my/our knowledge and belief and nothing has been

concealed therefrom.

Place:

Signature

Date:

Name of Applicant/Applicant Officer

Designation/Status.”.

24. In the said rules, after FORM GST DRC-01A, the following form shall be inserted,

namely:-

“FORM GST DRC-01B

[See rule 88C]

PART-A (System Generated)

Intimation of difference in liability reported in statement of outward supplies and

that reported in return

Ref No.:

Date:

GSTIN:

Legal Name:

1. It is noticed that the tax payable by you, in accordance with the statement of outward

supplies furnished by you in FORM GSTR-1 or using the invoice furnishing facility, exceeds

the amount of tax paid by you in accordance with the return furnished in FORM GSTR-3B for

the period<from><to> by an amount of Rs. …………… The details thereof are as follows:

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Form Type

Liability declared/ paid (in Rs.)

IGST

CGST

SGST/UTGST

Cess

Total

FORM GSTR-1/IFF

FORM GSTR-3B

Difference in liability

2. In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the

said differential tax liability, along with interest under section 50, through FORM GST

DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the

reply in Part-B of FORM GST DRC-01B incorporating reasons in respect of that part of the

differential tax liability that has remained unpaid, within a period of seven days.

3. It may be noted that where any amount remains unpaid within a period of seven days

and where no explanation or reason is furnished by you or where the explanation or reason

furnished by you is not found to be acceptable by the proper officer, the said amount shall be

recoverable in accordance with the provisions of section 79 of the Act.

4. This is a system generated notice and does not require signature.

PART-B

Reply by Taxpayer in respect of the intimation of difference in liability

Reference No. of Intimation:

Date:

A. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST

DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03,

and the details thereof are as below:

ARN of FORM GST

DRC-03

Paid Under

Head

Tax Period

IGST

CGST

SGST/UTGST

CESS

AND/OR

B. The reasons in respect of that part of the differential tax liability that has remained unpaid,

are as under:

S. No

Brief Reasons for Difference

Details (Mandatory)

Excess Liability paid in earlier tax periods in FORM GSTR-

Some transactions of earlier tax period which could not be

declared in the FORM GSTR-1/IFF of the said tax period

but in respect of which tax has already been paid in

FORM GSTR-3B of the said tax period and which have

now been declared in FORM GSTR-1/IFF of the tax period

under consideration

FORM GSTR-1/IFF filed with incorrect details and will be

amended in next tax period (including typographical

errors, wrong tax rates, etc.)

Mistake in reporting of advances received and adjusted

against invoices

Any other reasons

OFFICIAL GAZETTE — GOVT. OF GOA

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Verification

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.

Signature of Authorised Signatory

Name:

Designation/Status:

Place:

Date:”.

25. In the said rules, for FORM GST DRC-03, the following form shall be substituted,

namely:-

“FORM GST DRC- 03

[See rules 142(2) & 142 (3)]

Intimation of payment made voluntarily or made against the show cause notice (SCN) or

statement [or intimation of tax ascertained through FORM GST DRC-01A

GSTIN

Name

< Auto>

Cause of payment

<< drop down >>

Shipping bill details of erroneous IGST refund

(to be enabled only if the specified category

is chosen in drop down menu)

(i) Shipping Bill/Bill of Export No. & Date:

(ii) Amount of IGST paid on export of goods:

(iii) Notification No. used for procuring inputs

at concessional rate or exemption:

(iv) Date of notification:

(v) Amount of refund received:

(vi) Amount

erroneous

refund

deposited:

(vii) Date of credit of refund in Bank Account:

Section under which voluntary payment is

made

<< drop down >>

Details of show cause notice, if payment is

made within 30 days of its issue, scrutiny,

intimation of tax ascertained through Form

GST

DRC-01A,

audit,

inspection

investigation, GST RFD-01, others (specify)

Reference No./ARN

Date of issue/filing

Financial Year

Details of payment made including interest and penalty, if applicable (Amount in Rs.)

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Sr.

No.

Tax

Period

Act

Place

supply

(POS)

Tax/Cess

Interest

Penalty, if

applicable

Fee

Others

Total

Ledger

utilised

(Cash/Credit)

Debit

entry

No.

Date

debit

entry

8. Reasons, if any - << Text box>>

9. Verification-

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.

Signature of Authorized Signatory

Name

Designation/Status

Date ……………..

Note -

1. Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit (ITC) and for

deposit of erroneous refund of Integrated Goods and Services Tax (IGST), obtained in contravention of sub-rule

(10) of rule 96.

2. ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected

as – ‘deposit of erroneous refund of unutilised ITC’.

3. Details of shipping bills to be entered in the same pattern in which the details have been entered in the

returns.”.

26. In the said rules, in FORM GST DRC-25,–

(i) after the words, “Revisional authority/”, the words and letter, “Adjudicating authority

or Appellate authority under Insolvency & Bankruptcy Code/” shall be inserted;

(ii) for the words, “before disposal of appeal or revision”, the words, “before disposal of

appeal or revision or any other proceedings” shall be substituted;

(iii) after the words, “giving effect of appeal/revision”, the letters and words, “or any

other proceedings” shall be inserted.

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

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

Porvorim, 11-01-2023.

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_______________________________________________________________________

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