1975
Panaji, 8th September, 2023 (Bhadra 17, 1945)
SERIES I No. 23
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 Law
Legal Affairs Division
__
Notification
7/29/2023-LA
The Goa Goods and Services Tax (Amend-
ment) Act, 2023 (Goa Act 31 of 2023), which
has been passed by the Legislative Assem-
bly of Goa on 07-08-2023 and assented to by
the Governor of Goa on 05-09-2023, is hereby
published for the general information of the
public.
Dnyaneshwar Raut Dessai, Joint Secretary
(Law).
Porvorim, 8th September, 2023.
_________
The Goa Goods and Services
Tax (Amendment) Act, 2023
(Goa Act 31 of 2023) [5-09-2023]
An
Act
further to amend the Goa Goods and Services
Tax Act, 2017 (Goa Act 4 of 2017).
EXTRAORDINARY
No. 2
BE it enacted by the Legislative Assembly
of Goa in the Seventy-fourth Year of the
Republic of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Goa Goods and Services
Tax (Amendment) Act, 2023.
(2) Save as otherwise provided in this Act,
the provisions of this Act shall come into force
on such date as the Government may, by
notification in the Official Gazette appoint and
different dates may be appointed for different
provisions of this Act and any reference in any
such provision to the commencement of this
Act shall be construed as a reference to the
coming into force of that provision.
2. Amendment of section 10.— In the Goa
Goods and Services Tax Act, 2017 (Goa Act 4
of 2017) (hereinafter referred to as the
“principal Act”), in section 10,—
(i) in sub-section (2), in clause (d), the
words “goods or” shall be omitted;
(ii) in sub-section (2A), in clause (c), the
words “goods or” shall be omitted.
3. Amendment of section 16.— In section
16 of the principal Act, in sub-section (2),—
(i) in the second proviso, for the
expression “added to his output tax liability,
along with interest thereon”, the expression
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8TH SEPTEMBER, 2023
1976
“paid by him along with interest payable
under section 50” shall be substituted;
(ii) in the third proviso, after the words
“made by him”, the words “to the supplier”
shall be inserted.
4. Amendment of section 17.— In section 17
of the principal Act,—
(i) in sub-section (3), in the Explanation,
for the expression “except those specified
in paragraph 5 of the said Schedule”, the
following expression shall be substituted,
namely:—
“except,—
(i) the value of activities or transactions
specified in paragraph 5 of the said
Schedule; and
(ii) the value of such activities or
transactions as may be prescribed in
respect of clause (a) of paragraph 8 of the
said Schedule.”;
(ii) in sub-section (5), after clause (f), the
following clause shall be inserted,
namely:—
“(fa) goods or services or both
received by a taxable person, which are
used or intended to be used for activities
relating to his obligations under corporate
social responsibility referred to in section
135 of the Companies Act, 2013 (Act 18 of
2013);”.
5. Amendment of section 23.— In section 23
of the principal Act, for sub-section (2), the
following sub-section shall be substituted and
shall be deemed to have been substituted with
effect from the 1st day of July, 2017, namely:—
“(2) Notwithstanding anything to the
contrary contained in sub-section (1) of
section 22 or section 24, the Government
may, on the recommendations of the
Council, by notification, subject to such
conditions and restrictions as may be
specified therein, specify the category of
persons who may be exempted from
obtaining registration under this Act.”.
6. Amendment of section 30.— In section 30
of the principal Act, in sub-section (1),—
(i) for the expression “the prescribed
manner within thirty days from the date of
service of the cancellation order:”, the
expression “such manner, within such time
and subject to such conditions and
restrictions, as may be prescribed.” shall be
substituted;
(ii) the proviso shall be omitted.
7. Amendment of section 37.— In section 37
of the principal Act, after sub-section (4), the
following sub-section shall be inserted,
namely:—
“(5) A registered person shall not be
allowed to furnish the details of outward
supplies under sub-section (1) for a tax
period after the expiry of a period of three
years from the due date of furnishing the said
details:
Provided that the Government may, on the
recommendations of the Council, by
notification, subject to such conditions and
restrictions as may be specified therein,
allow a registered person or a class of
registered persons to furnish the details of
outward supplies for a tax period under sub-
section (1), even after the expiry of the said
period of three years from the due date of
furnishing the said details.”.
8. Amendment of section 39.— In section 39
of the principal Act, after sub-section (10), the
following sub-section shall be inserted,
namely:—
“(11) A registered person shall not be
allowed to furnish a return for a tax period
after the expiry of a period of three years
from the due date of furnishing the said
return:
Provided that the Government may, on the
recommendations of the Council, by
notification, subject to such conditions and
restrictions as may be specified therein,
allow a registered person or a class of
registered persons to furnish the return for
a tax period, even after the expiry of the said
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period of three years from the due date of
furnishing the said return.”.
9. Amendment of section 44.— In section 44
of the principal Act,—
(i) the existing provision shall be
numbered as sub-section (1);
(ii) after sub-section (1) so numbered, the
following sub-section shall be inserted,
namely:—
“(2) A registered person shall not be allowed
to furnish an annual return under sub-section
(1) for a financial year after the expiry of a
period of three years from the due date of
furnishing the said annual return:
Provided that the Government may, on the
recommendations of the Council, by
notification, and subject to such conditions and
restrictions as may be specified therein, allow
a registered person or a class of registered
persons to furnish an annual return for a
financial year under sub-section (1), even after
the expiry of the said period of three years from
the due date of furnishing the said annual
return.”.
10. Amendment of section 52.— In section
52 of the principal Act, after sub-section (14),
the following sub-section shall be inserted,
namely:—
“(15) The operator shall not be allowed
to furnish a statement under sub-section (4)
after the expiry of a period of three years
from the due date of furnishing the said
statement:
Provided that the Government may, on the
recommendations of the Council, by
notification, subject to such conditions and
restrictions as may be specified therein,
allow an operator or a class of operators to
furnish a statement under sub-section (4),
even after the expiry of the said period of
three years from the due date of furnishing
the said statement.”.
11. Amendment of section 54.— In section
54 of the principal Act, in sub-section (6), the
expression “excluding the amount of input tax
credit provisionally accepted,” shall be
omitted.
12. Amendment of section 56.— In section
56 of the principal Act, for the words “from
the date immediately after the expiry of sixty
days from the date of receipt of application
under the said sub-section till the date of
refund of such tax”, the expression “for the
period of delay beyond sixty days from the date
of receipt of such application till the date of
refund of such tax, to be computed in such
manner and subject to such conditions and
restrictions as may be prescribed” shall be
substituted.
13. Amendment of section 62.— In section
62 of the principal Act, in sub-section (2),—
(i) for the words “thirty days”, the words
“sixty days” shall be substituted;
(ii) the following proviso shall be inserted,
namely:—
“Provided that where the registered
person fails to furnish a valid return within
sixty days of the service of the assessment
order under sub-section (1), he may
furnish the same within a further period
of sixty days on payment of an additional
late fee of one hundred rupees for each
day of delay beyond sixty days of the
service of the said assessment order and
in case he furnishes valid return within
such extended period, the said
assessment order shall be deemed to
have been withdrawn, but the liability to
pay interest under sub-section (1) of
section 50 or to pay late fee under section
47 shall continue.”.
14. Substitution of section 109. — For section
109 of the principal Act, the following section
shall be substituted, namely:—
“109. Constitution of Appellate Tribunal
and Benches thereof.— Subject to the
provisions of this Chapter, the Goods and
Services Tax Tribunal constituted under the
Central Goods and Services Tax Act, 2017
(Central Act 12 of 2017) shall be the
Appellate Tribunal for hearing appeals
against the orders passed by the Appellate
Authority or the Revisional Authority under
this Act.”.
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8TH SEPTEMBER, 2023
1978
15. Omission of sections 110 and 114.—
Sections 110 and 114 of the principal Act shall
be omitted.
16.
Amendment of section 117.— In section
117 of the principal Act,—
(i) in sub-section (1), for the words “State
Bench or Area Benches”, the words “State
Benches” shall be substituted;
(ii) in sub–section (5), in clauses (a) and
(b), for the words “State Bench or Area
Benches”, the words “State Benches” shall
be substituted.
17. Amendment of section 118.–– In section
118 of the principal Act, in sub-section (1), in
clause (a), for the words “National Bench or
Regional Benches”, the words “Principal
Bench” shall be substituted.
18. Amendment of section 119.— In section
119 of the principal Act,—
(i) for the words “National or Regional
Benches”, the words “Principal Bench”
shall be substituted;
(ii) for the words “State Bench or Area
Benches”, the words “State Benches” shall
be substituted.
19. Amendment of section 122.— In section
122 of the principal Act, after sub-section (1A),
the following sub-section shall be inserted,
namely:—
“(1B) Any electronic commerce operator
who.—
(i) allows a supply of goods or services
or both through it by an unregistered
person other than a person exempted
from registration by a notification issued
under this Act to make such supply;
(ii) allows an inter-State supply of goods
or services or both through it by a person
who is not eligible to make such inter-
State supply; or
(iii) fails to furnish the correct details in
the statement to be furnished under sub-
section (4) of section 52 of any outward
supply of goods effected through it by
a person exempted from obtaining
registration under this Act,
shall be liable to pay a penalty of ten
thousand rupees, or an amount equivalent
to the amount of tax involved had such
supply been made by a registered person
other than a person paying tax under
section 10, whichever is higher.”.
20.
Amendment of section 132.— In section
132 of the principal Act, in sub-section (1),—
(i) clauses (g), (j) and (k) shall be omitted;
(ii) in clause (l), for the expression,
“clauses (a) to (k)”, the expression “clauses
(a) to (f) and clauses (h) and (i)” shall be
substituted;
(iii) in clause (iii), for the expression “any
other offence”, the expression “an offence
specified in clause (b),” shall be substituted;
(iv) in clause (iv), the expression “or
clause (g) or clause (j)” shall be omitted.
21. Amendment of section 138.— In section
138 of the principal Act,—
(i) in sub-section (1), in the first proviso,—
(a) for clause (a), the following clause
shall be substituted, namely:—
“(a) a person who has been allowed
to compound once in respect of any of
the offences specified in clauses (a) to
(f), (h), (i) and (l) of sub-section (1) of
section 132;”;
(b) clause (b) shall be omitted;
(c) for clause (c), the following clause
shall be substituted, namely:—
“(c) a person who has been accused of
committing an offence under clause (b)
of sub-section (1) of section 132;”;
(d) clause (e) shall be omitted;
(ii) in sub-section (2), for the expression
“ten thousand rupees or fifty per cent. of the
tax involved, whichever is higher, and the
maximum amount not being less than thirty
thousand rupees or one hundred and fifty
percent. of the tax, whichever is higher”,
the expression “twenty-five percent. of the
tax involved and the maximum amount not
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being more than one hundred percent. of
the tax involved”shall be substituted.
22. Insertion of new section 158A.— After
section 158 of the principal Act, the following
section shall be inserted, namely:—
“158A. Consent based sharing of
information furnished by taxable person.—
(1) Notwithstanding anything contained in
sections 133, 152 and 158, the following
details furnished by a registered person
may, subject to the provisions of sub-section
(2), and on the recommendations of the
Council, be shared by the common portal
with such other systems as may be notified
by the Government, in such manner and
subject to such conditions as may be
prescribed, namely:—
(a) particulars furnished in the
application for registration under section
25 or in the return filed under section 39
or under section 44;
(b) the particulars uploaded on the
common portal for preparation of invoice,
the details of outward supplies furnished
under section 37 and the particulars
uploaded on the common portal for
generation of documents under section
68;
(c) such other details as may be
prescribed.
(2) For the purposes of sharing details
under sub-section (1), the consent shall be
obtained, of —
(a) the supplier, in respect of details
furnished under clauses (a), (b) and (c) of
sub-section (1); and
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(b) the recipient, in respect of details
furnished under clause (b) of sub-section
(1), and under clause (c) of sub-section
(1) only where such details include
identity information of the recipient, in
such form and manner as may be
prescribed.
(3) Notwithstanding anything contained
in any law for the time being inforce, no
action shall lie against the Government or
the common portal with respect to any
liability arising consequent to information
shared under this section and there shall be
no impact on the liability to pay tax on the
relevant supply or as per the relevant
return.”.
23. Retrospective exemption to certain
activities and transactions in Schedule III.—
(1) In Schedule III to the principal Act,
paragraphs 7 and 8 and the Explanation 2
thereof (as inserted vide section 32 of Goa Act
4 of 2019) shall be deemed to have been
inserted therein with effect from the 1st day of
July, 2017.
(2) No refund shall be made of all the
tax which has been collected, but which
would not have been so collected,
had sub-section (1) been in force at all
material times.
SANDIP JACQUES,
Secretary to the
Secretariat,
Government of Goa,
Porvorim–Goa.
Law Department
Dated: 08-09-2023
(Legal Affairs).