1141

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

1957

__________________________________________________________________________________________

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

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

—–

Notification

38/1/2017-Fin(R&C)(255)/3219

In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act,

2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act), the Government of Goa, on the

recommendations of the Council, hereby notifies the following special procedure to be followed

by a registered person engaged in manufacturing of the goods, the description of which is

specified in the corresponding entry in column (3) of the Schedule appended to this notification,

and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as

specified in the corresponding entry in column (2) of the said Schedule, namely:—

1. Details of packing machines.— All the existing registered persons engaged in

manufacturing of the goods mentioned in Schedule to this notification shall furnish the details

of packing machines being used for filling and packing of pouches or containers in FORM

SRM-I, within 30 days of issuance of this notification, electronically on the common portal—

FORM SRM-I

Serial

No.

Make and

Model No. of

the machine

(including the

name of

manufacturer)

Date of

purchase

of the

machine

Address

of place

business

where

installed

No. of

Tracks

Packing

capacity

of each

track

Total

packing

capacity

machine

Electricity

consump-

tion by the

machine

per hour

Supporting

Documents

Unique ID

of the

machine

(to be auto

populated)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

<<Capacity

certificate

from

Chartered

Engineer>>

SERIES I No. 22

Panaji, 31st August, 2023 (Bhadra 9, 1945)

Reg. No. RNP/GOA/32/2021-23

RNI No. GOAENG/2002/6410

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

31ST AUGUST, 2023

1958

(2) any person intending to manufacture goods as mentioned in Schedule to this notification,

and who has been granted registration after the issuance of this notification, shall furnish the

details of packing machines being used for filling and packing of pouches or containers in

FORM SRM-I on the common portal, within fifteen days of grant of such registration.

(3) The details of any additional filling and packing machine being installed in the registered

place of business shall be furnished, electronically on the common portal, by the said registered

person within 24 hours of such installation in FORM SRM-IIA.

(4) Upon furnishing of such details in FORM SRM-I or FORM SRM-IIA, a unique ID shall be

generated for each machine, whose details have been furnished by the registered person, on

the common portal.

(5) In case, the said registered person has submitted or declared the production capacity of

his manufacturing unit or his machines, to any other Government Department or any other

agency or organization, the same shall be furnished by the said registered person in FORM

SRM-IA on the common portal, within fifteen days of filing said declaration or submission:

Provided that where the said registered person has submitted or declared the production

capacity of his manufacturing unit or his machines, to any other Government Department or

any other agency or organization, before the issuance of this notification, the same shall be

furnished by the said registered person in FORM SRM-IA on the common portal, within thirty

days of issuance of this notification.

FORM SRM-IA

Serial

No.

Name of Govt. Department/any

other agency or organization

Type of

Declaration/Submission

Details of

Declaration/Submission

(1)

(2)

(3)

(4)

<<copy of declaration to be

uploaded on the portal>>

FORM SRM-IIA

[Details of installation of additional machine(s)]

Serial No.

Make and

Model No.

of the

machine

(including

the name of

manu-

facturer)

Date of

purchase

of the

machine

Date of

installa-

tion

of the

machine

Address

of place

business

where

installed

No. of

Tracks

Packing

capacity

of each

track

Total

packing

capacity

machine

Electricity

consump-

tion by the

machine

per hour

Supporting

Documents

Unique

ID of the

machine

(to be

auto

popu-

lated)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

<<Capacity

certificate

from

Chartered

Engineer>>

(6) The details of any existing filling and packing machine removed from the registered place

of business shall be furnished, electronically on the common portal, by the said registered

person within 24 hours of such removal in FORM SRM-IIB.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

31ST AUGUST, 2023

1959

FORM SRM-IIB

[Details of removal of the existing machine(s)]

Serial

No.

Unique

ID of the

machine

Make

and

Model

No. of

the

machine

<<auto-

popu-

lated>>

Date of

purchase

of the

machine

<<auto-

popu-

lated>>

Address of

place of

business

from where

the machine

is removed

<<auto-

populated>>

No. of

Tracks

<<auto-

popu-

lated>>

Packing

capacity

of each

track

<<auto-

popu-

lated>>

Total

packing

capacity

machine

<<auto-

popu-

lated>>

Date of

removal

Reasons for

removal/dispo

sal of the

machine

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

<<Sold to

third party>>

<<Scrap>>

2. Additional records to be maintained by the registered persons manufacturing the goods

mentioned in the Schedule.— (1) Every registered person engaged in manufacturing of goods

mentioned in Schedule shall keep a daily record of inputs being procured and utilized in

quantity and value terms along with the details of waste generated as well as the daily record

of reading of electricity meters and generator set meters in a format as specified in FORM

SRM-IIIA in each place of business.

(2) Further, the said registered person shall also keep a daily shift-wise record of machine-

wise production, product-wise and brand-wise details of clearance in quantity and value terms

in a format as specified in FORM SRM-IIIB in each place of business.

FORM SRM-IIIA

Inputs Register

Day 1

HSN of

the

Input

Description

of the

Input

Unit

quantity

Opening

Balance

(in units)

Quantity

procured

(in units)

Quantity

procured

(value in

Rs.)

Qty.

Consumed

(in units)

Closing

Balance

(in units)

Waste

generated

in respect

of the

said input

(qty.)

(in units)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

HSN1

HSN2

HSN3

…

HSNn

Day 2

Day 3

……

Last

Day of

Month

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

31ST AUGUST, 2023

1960

Electricity Reading

Electricity meter reading

Generator set meter reading

Initial

Meter

Reading

Final

Meter

Reading

Consumption

(kwH)

Initial

Meter

Reading

Final

Meter

Reading

Consumption

(kwH)

(1)

(2)

(3)

(4)

(5)

(6)

Day 1

Day 2

…..

Last Day of

Month

FORM SRM-IIIB

Production Register

Day 1

Brand B1

Brand

Machine M1 (Mention Unique ID of the machine)

M2 Mn

Total of

all

machi-

nes

Total No. of Pouch

P1 packed

Unit value of Pouch P1

Total value of Pouches P1

packed(V1) (in Rs.)

Total No. of Pouch

…Pn packed

Value of Pouch …Pn

Total value of Pouches Pn

packed (Vn) (in Rs.)

Total No. of Pouches

packed by machine M1

(P1+P2+..Pn)

Total value of Pouches

packed by machine M1(in

Rs.) (V1+V2+..Vn)

…

---

Total

Produc-

tion

value

Brand

B1 by

all

machines

(Rs.)

……………………………

Shift 1

00:00 to

00.00 hrs.

Shift 2

00:00 to

00.00 hrs.

Shift 3

00:00 to

00.00 hrs.

Total for

Day 1

Day 2

….Dayn of

the month

Total for

the Month

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

31ST AUGUST, 2023

1961

3. Special monthly statement.— The said registered person shall submit a special statement

for each month in FORM SRM-IV on the common portal, on or before the tenth day of the month

succeeding such month.

FORM SRM-IV

Monthly Statement of Inputs used and the final goods produced by the manufacturer of

goods specified in Schedule

PART-A

Total

for

Month

HSN of

the

Input

Description

of the

Input

Unit

quantity

Opening

Balance

(in units)

Quantity

procured

(in units)

Quantity

procured

(value in

Rs.)

Qty

consumed

(in units)

Closing

balance

(in

units)

Waste

generated

qty.

(in units)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

HSN1

HSN2

HSN3

…….

HSNn

Electricity Reading

Total for the

Month

Electricity meter reading

DG set meter reading

Initial Meter

Reading on

Day 1 of the

month

Final Meter

Reading on

last day of

the month

Consumption

(kwH)

Initial Meter

Reading on

Day 1 of the

month

Final Meter

Reading on

last day of

the month

Consumption

(kwH)

Statement of production of goods

PART-B

Brand B1

Brand

Machine M1

Total of

all

machi-

nes

Total No. of Pouch

P1 packed

MRP value of Pouch

Total value of Pouches P1

packed (V1) (in Rs.)

Total No. of Pouch

…Pn packed

Value of Pouch …Pn

Total value of Pouches Pn

packed (Vn) (in Rs.)

Total No. of Pouches

packed by machine M1

(P1+P2+..Pn)

Total value of Pouches

packed by machine M1(in

Rs.) (V1+V2+..Vn)

…

---

Total

produc-

tion

value of

Brand B1

by all

machines

(Rs.)

……………………………

Total for

the Month

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

31ST AUGUST, 2023

1962

SCHEDULE

S. No.

Chapter/Heading/

Sub-heading/

Tariff item

Description of Goods

(1)

(2)

(3)

2106 90 20

Pan-masala

2401

Unmanufactured tobacco (without lime tube)– Bearing a brand name

2401

Unmanufactured tobacco (with lime tube)– bearing a Brand name

2401 30 00

Tobacco refuse, bearing a brand name

2403 11 10

‘Hookah’ or ‘gudaku’ tobacco bearing a brand name

2403 11 10

Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as

‘hookah’ tobacco or ‘gudaku’ not bearing a brand name

2403 11 90

Other water pipe smoking tobacco not bearing a brand name.

2403 19 10

Smoking mixtures for pipes and cigarettes

2403 19 90

Other smoking tobacco bearing a brand name

2403 19 90

Other smoking tobacco not bearing a brand name

2403 91 00

“Homogenised” or “reconstituted” tobacco, bearing Brand name

2403 99 10

Chewing tobacco (without lime tube)

2403 99 10

Chewing tobacco (with lime tube)

2403 99 10

Filter khaini

2403 99 20

Preparations containing chewing tobacco

2403 99 30

Jarda scented tobacco

2403 99 40

Snuff

2403 99 50

Preparations containing snuff

2403 99 60

Tobacco extracts and essence bearing a brand name

2403 99 60

Tobacco extracts and essence not bearing brand name

2403 99 70

Cut tobacco

2403 99 90

Pan masala containing tobacco ‘Gutkha’

2403 99 90

All goods, other than pan masala containing tobacco ‘gutkha’, bearing a

brand name

2403 99 90

All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a

brand name

Explanation.— (1) In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter”

shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First

Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act,1975,

including the Section and Chapter Notes and the General Explanatory Notes of the First

Schedule shall, so far as may be, apply to the interpretation of this notification.

(3) For the purposes of this notification, the phrase “brand name” means brand name or

trade name, whether registered or not, that is to say, a name or a mark, such as symbol,

monogram, label, signature or invented word or writing which is used in relation to such

specified goods for the purpose of indicating, or so as to indicate a connection in the course of

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

31ST AUGUST, 2023

1963

trade between such specified goods and some person using such name or mark with or without

any indication of the identity of that person.

2. This notification shall be deemed to have come into force with effect from the 31st day of

July, 2023.

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

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

Porvorim, 30th August, 2023.

_________

Notification

38/1/2017-Fin(R&C)(254)/3220

In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act,

2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act), the Government of Goa, on the

recommendations of the Council, hereby notifies the following special procedure to be followed

by a registered person or an officer referred to in sub-section (2) of section 107 of the said Act

who intends to file an appeal against the order passed by the proper officer under section 73 or

74 of the said Act in accordance with Circular No. 13/2022-23-GST dated 20th of January, 2023,

published in Official Gazette, Extraordinary, Series II No. 42 dated 20-01-2023, pursuant to the

directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt.

Ltd., SLP(C) No. 32709-32710/2018.

2. An appeal against the order shall be made in duplicate in the Form appended to this

Notification at ANNEXURE-1 and shall be presented manually before the Appellate Authority

within the time specified in sub-section (1) of section 107 or sub-section (2) of section 107 of the

said Act, as the case may be, and such time shall be computed from the date of issuance of this

notification or the date of the said order, whichever is later:

Provided that any appeal against the order filed in accordance with the provisions of section

107 of the said Act with the Appellate Authority before the issuance of this notification, shall be

deemed to have been filed in accordance with this Notification.

3. The appellant shall not be required to deposit any amount as referred to in sub-section (6)

of section 107 of the said Act as a pre-condition for filing an appeal against the said order.

4. An appeal filed under this notification shall be accompanied by relevant documents

including a self-certified copy of the order and such appeal and relevant documents shall be

signed by the person specified in sub-rule (2) of rule 26 of Central Goods and Services Tax

Rules, 2017.

5. Upon receipt of the appeal which fulfills all the requirements as provided in this

notification, an acknowledgement, indicating the appeal number, shall be issued manually in

FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and

the appeal shall be treated as filed only when the aforesaid acknowledgement is issued.

6. The Appellate Authority shall, along with its order, issue a summary of the order in the

Form appended to this notification as ANNEXURE-2.

7. This notification shall be deemed to have come into force with effect from the

31st day of July, 2023.

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

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

Porvorim, 30th August, 2023.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

31ST AUGUST, 2023

1964

ANNEXURE-l

Appeal to Appellate Authority

(Filed against an order passed in accordance with Circular No. 182/14/2022-GST, dated 10th of November,

2022 pursuant to the directions issued by the Hon’ble Supreme Court in tile Union of India v/s Filco Trade

Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018)

1. GSTIN —

2. Legal name of the appellant —

3. Trade name, if any —

4. Address —

5. Order No. —

Order dated —

6. Designation of the officer passing the order appealed against —

7. Date of communication of the order appealed against —

8. Name of the authorized representative —

9. Details of the case under dispute —

(i) Brief issue of the case under dispute —

(ii) Amount of transitional credit claimed before the issuance of Circular No. 182/14/2022-GST, dated

10th of November, 2022 (Act-wise) —

(iii) Details of any order u/s 73/74 passed in respect of the claim referred to in sub-item (ii) above:

(a) Order No. —

Order dated —

(b) Amount allowed as per said order (Act-wise) — Rs.

(d) Whether any appeal preferred against said order — Yes/No

(e) If appeal filed then Appeal No.-

Appeal Date —

(f) Status of said Appeal — Disposed/Pending

(g) If appeal disposed off then amount of credit allowed as per said Appeal (Act-wise) — Rs.

(iv) Amount of transitional credit claimed after the issuance of Circular No. 182/14/2022-GST dated

10th of November, 2022 (Act-wise) —

(v) Amount of credit allowed in pursuance of claim referred to in sub-item (iii) above (Act-wise)- Rs.

(vi) Amount under dispute (Act-wise) — Rs.

10. Whether the appellant wishes to be heard in person — Yes/No

11. Statement of facts:

12. Grounds of appeal:

13. Prayer:

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.

Place:

Date:

Signature

Name of the Applicant

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

31ST AUGUST, 2023

1965

Note:

1. If the space provided for answering any item is found to be insufficient, separate sheets may be

used.

2. The letters “N. A.” may be recorded against any item that is not required for this Appeal.

–––––––––

ANNEXURE-II

Summary of Transitional Credit available after issue of order by the

Appellate Authority with reference to an Order passed in accordance with

Circular No. 182/14/2022-GST dated 10th of November, 2022

A. GSTIN —

B. Name of the Appellant/person —

Address of the Appellant/person —

C. Order appealed against — Ref. (if any)

Dated —

D. Appeal No. —

Dated —

E. Personal Hearing —

F. Order in Brief —

G. Status of Order — Confirmed/Modified/Rejected

H. Amount of Credit/Demand after Appeal —

Particulars

Central Tax

State/UT Tax

a) Amount of transitional credit found to be admissible

pursuant to order of the Proper Officer

b) Amount determined by Appellate Authority

Place:

Date:

Signature

Name of the Appellate Authority

Designation:

Jurisdiction:

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