2023

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

Panaji, 14th September, 2023 (Bhadra 23, 1945)

SERIES I No. 24

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(258)/3239

In exercise of the powers conferred by sub-

-section (2) of section 23 of the Goa Goods and

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

(hereafter referred to as the said Act), the

Government of Goa, on the recommendations

of the Council, hereby specifies the persons

making supplies of goods through an electronic

commerce operator who is required to collect

tax at source under section 52 of the said Act

and having an aggregate turnover in the

preceding financial year and in the current

financial year not exceeding the amount of

aggregate turnover above which a supplier is

liable to be registered in the State in

accordance with the provisions of sub-section

(1) of section 22 of the said Act, as the category

of persons exempted from obtaining

registration under the said Act, subject to the

following conditions, namely:—

(i) such persons shall not make any inter-

State supply of goods;

(ii) such persons shall not make supply of

goods through electronic commerce

operator in more than one State;

(iii) such persons shall be required to

have a Permanent Account Number issued

under the Income Tax Act, 1961 (43 of 1961);

(iv) such persons shall, before making any

supply of goods through electronic

commerce operator, declare on the common

portal their Permanent Account Number

issued under the Income Tax Act, 1961 (43

of 1961), address of their place of business

and the State or Union territory in which

such persons seek to make such supply,

which shall be subjected to validation on

the common portal;

(v) such persons have been granted an

enrolment number on the common portal

on successful validation of the Permanent

Account Number declared as per clause

(iv);

(vi) such persons shall not be granted

more than one enrolment number in a State

or Union territory;

(vii) no supply of goods shall be made by

such persons through electronic commerce

operator unless such persons have been

granted an enrolment number on the

common portal; and

(viii)

where

such

persons

are

subsequently granted registration under

section 25 of the said Act, the enrolment

number shall cease to be valid from the

effective date of registration.

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14TH SEPTEMBER, 2023

2024

2. This notification shall come into force with

effect from the 1st day of October, 2023.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 13th September, 2023.

_____

Notification

38/1/2017-Fin(R&C)(259)/3240

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 electronic

commerce operator who is required to collect

tax at source under section 52 as the class of

persons who shall follow the following special

procedure in respect of supply of goods made

through it by the persons paying tax under

section 10 of the said Act (hereinafter referred

to as the said person), namely:—

(i) the electronic commerce operator shall

not allow any inter-State supply of goods

through it by the said person;

(ii) the electronic commerce operator

shall collect tax at source under sub-section

(1) of section 52 of the said Act inrespect of

supply of goods made through it by the said

person and pay to the Government as per

provisions of sub-section (3) of section 52 of

the said Act; and

(iii) the electronic commerce operator

shall furnish the details of supplies of goods

made through it by the said person in the

statement in FORM GSTR-8 electronically

on the common portal.

2. This notification shall come in to force

with effect from the 1st day of October, 2023.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 13th September, 2023.

Notification

38/1/2017-Fin (R&C)(256)/3241

In exercise of the powers conferred by sub-

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

Services Tax Act, 2023 (Goa Act 31 of 2023),

the Government of Goa hereby appoints,—

(a) the 1st day of October, 2023, as the date

on which the provisions of sections 2 to 23

(except sections 14 to 18) of the said Act

shall come into force;

(b) the 1st day of August, 2023, as the date

on which the provisions of sections 14 to 18

of the said Act shall come into force.

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, 13th September, 2023.

______

Notification

38/1/2017-Fin (R&C)(257)/3242

In exercise of the powers conferred by

section 158A of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017) and section

20 of the Integrated Goods and Services Tax

Act, 2017 (Act 13 of 2017), the Government of

Goa, on the recommendations of the Council,

hereby notifies “Account Aggregator” as the

systems with which information may be

shared by the common portal based on

consent under section 158A of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017).

2. This notification shall come into force with

effect from the 1st day of October, 2023.

Explanation.— For the purpose of this

notification, “Account Aggregator” means a

non-financial banking company which

undertakes the business of an Account

Aggregator in accordance with the policy

directions issued by the Reserve Bank of India

under section 45JA of the Reserve Bank of India

Act, 1934 (2 of 1934) and defined as such in

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY)

14TH SEPTEMBER, 2023

2025

the Non-Banking Financial Company-

-Account Aggregator (Reserve Bank)

Directions, 2016.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 13th September, 2023.

_____

Notification

38/1/2017-Fin(R&C)(261)/3243

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 (Second Amendment) Rules,

2023.

(2) Save as otherwise provided in these

rules, they shall be deemed to have come into

force with effect from 4th August, 2023.

2. In the Goa Goods and Services Tax Rules,

2017 (hereinafter referred to as the said rules),

in rule 8,

(i) for sub-rule (4A), the following sub-rule

shall be substituted, namely:—

“(4A) Every application made under

sub-rule (4) by a person, other than a

person notified under sub-section (6D) of

section 25, who has opted for authen-

tication of Aadhaar number and is

identified on the common portal, based

on data analysis and risk parameters,

shall be followed by biometric-based

Aadhaar authentication and taking

photograph of the applicant where the

applicant is an individual or of such

individuals in relation to the applicant as

notified under sub-section (6C) of section

25 where the applicant is not an

individual, along with the verification of

the original copy of the documents

uploaded with the application in FORM

GST REG-01 at one of the Facilitation

Centres notified by the Commissioner

for the purpose of this sub-rule and

the application shall be deemed to be

complete only after completion of the

process laid down under this sub-rule.”;

(ii) after sub-rule (4A), the following sub-

-rule shall be inserted, namely:—

“(4B) The Central Government may, on

the recommendations of the Council, by

notification specify the States or Union

territories wherein the provisions of sub-

-rule (4A) shall not apply.”;

(iii) in sub-rule (5), after the words,

brackets and figure “sub-rule (4)”, the

words, brackets, figure and letter “or sub-

rule (4A)”, shall be inserted.

3. In the said rules, in rule 9,

(i) in sub-rule (1), in the proviso,

(a) in the longline, the words “in the

presence of the said person” shall be

omitted.

(b) after clause (a), the following clause

shall be inserted, namely:—

“(aa) a person, who has undergone

authentication of Aadhaar number as

specified in sub-rule (4A) of rule 8, is

identified on the common portal, based

on data analysis and risk parameters, for

carrying out physical verification of

places of business; or”;

(ii) in sub-rule (2), in the proviso, after

clause (a), the following clause shall be

inserted, namely:—

“(aa) a person, who has undergone

authentication of Aadhaar number as

specified in sub-rule (4A) of rule 8, is

identified on the common portal, based

on data analysis and risk parameters, for

carrying out physical verification of

places of business; or”.

4. In the said rules, in rule 10A, for the

portion beginning with the words and figure

“as soon as may be, but not later than forty-

five days” and ending with the words “in order

OFFICIAL GAZETTE — GOVT. OF GOA

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(EXTRAORDINARY)

14TH SEPTEMBER, 2023

2026

to comply with any other provision” the

following shall be substituted, namely:—

“within a period of thirty days from the date

of grant of registration, or before furnishing the

details of outward supplies of goods or services

or both under section 37 in FORM GSTR-1 or

using invoice furnishing facility, whichever is

earlier, furnish information with respect to

details of bank account on the common

portal”.

5. In the said rules, in rule 21A,–

(i) for sub-rule (2A),the following sub-rule

shall be substituted, namely:— “(2A)

Where,—

(a) a comparison of the returns

furnished by a registered person under

section 39 with the details of outward

supplies furnished in FORM GSTR-1 or the

details of inward supplies derived based

on the details of outward supplies

furnished by his suppliers in their FORM

GSTR-1, or such other analysis, as may

be carried out on the recommendations

of the Council, show that there are

significant differences or anomalies

indicating contravention of the provisions

of the Act or the rules made thereunder,

leading to cancellation of registration of

the said person, or

(b) there is a contravention of the

provisions of rule 10 A by the registered

person,

the registration of such person shall be

suspended and the said person shall be

intimated

FORM

GST

REG-31,

electronically, on the common portal, or by

sending a communication to his e-mail address

provided at the time of registration or as

amended from time to time, highlighting the

said

differences,

anomalies

non-

compliances and asking him to explain, within

a period of thirty days, as to why his

registration shall not be cancelled.”;

(ii) in sub-rule (4), after second proviso,

the following proviso shall be inserted,

namely:—

“Provided also that where the

registration has been suspended under

sub-rule (2A) for contravention of

provisions of rule 10A and the registration

has not already been cancelled by the

proper officer under rule 22, the

suspension of registration shall be

deemed to be revoked upon compliance

with the provisions of rule 10A.”.

6. In the said rules, in rule 23, in sub-rule

(1), with effect from the 1st day of October,

2023,—

(a) for the part beginning with the words

“within a period of thirty days” and ending

with the words and figures “section 30”, the

words “within a period of ninety days from

the date of the service of the order of

cancellation of registration” shall be

substituted;

(b) in the first proviso, for the words

“Provided that”, the following shall be

substituted, namely:—

“Provided that such period may, on

sufficient cause being shown, and for

reasons to be recorded in writing, be

extended by the Commissioner or an

officer authorised by him in this behalf,

not below the rank of Additional

Commissioner or Joint Commissioner, as

the case may be, for a further period not

exceeding one hundred and eighty days:

Provided further that”;

“Provided further”, the words “Provided

also” shall be substituted.

7. In the said rules, for rule 25, the following

rule shall be substituted, namely:—

“25. Physical verification of business

premises in certain cases.— (1) Where the

proper officer is satisfied that the physical

verification of the place of business of a

person is required after the grant of

registration, he may get such verification of

the place of business done and the

verification report along with the other

documents, including photographs, shall be

uploaded in FORM GST REG-30 on the

common portal within a period of fifteen

working days following the date of such

verification.

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2027

(2) Where the physical verification of the

place of business of a person is required before

the grant of registration in the circumstances

specified in the proviso to sub-rule (1) of rule

9, the proper officer shall get such verification

of the place of business done and the

verification report along with the other

documents, including photographs, shall be

uploaded in FORM GST REG-30 on the

common portal atleast five working days prior

to the completion of the time period specified

in the said proviso.”.

8. In the said rules, in rule 43, after sub-rule

(5),— (a) in Explanation 1, clause (c) shall be

omitted;

(b) after Explanation 2, with effect from the

1st day of October, 2023, the following

Explanation shall be inserted, namely:—

“Explanation 3.— For the purpose of rule 42

and this rule, the value of activities or

transactions mentioned in sub-paragraph (a)

of paragraph 8 of Schedule III of the Act which

is required to be included in the value of

exempt supplies under clause (b) of the

Explanation to sub-section (3) of section 17 of

the Act shall be the value of supply of goods

from Duty Free Shops at arrival terminal in

international airports to the incoming

passengers.”.

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

in the proviso, for the words “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”, the following words “name

of the state of the recipient and the same shall

be deemed to be the address on record of the

recipient” shall be substituted;

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

(6), after clause (d), the following clauses shall

be inserted, namely:—

“(e) a registered person, to whom an

intimation has been issued on the common

portal under the provisions of sub-rule (1)

of rule 88D in respect of a tax period or

periods, 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 paid the amount equal to the

excess input tax credit as specified in the

said intimation or has furnished a reply

explaining the reasons in respect of the

amount of excess input tax credit that still

remains to be paid, as required under the

provisions of sub-rule (2) of rule 88D;

(f) a registered person 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 in

voice furnishing facility, if he has not

furnished the details of the bank account as

per the provisions of rule 10A.”.

11.

In the said rules, in rule 64, with effect

from the 1st day of October, 2023, for the words

“person in India other than”, the words “non-

taxable online recipient referred to in section

14 of the Integrated Goods and Services Tax

Act, 2017 (13 of 2017) or to” shall be

substituted.

12.

In the said rules, in rule 67, in sub-rule

(2), with effect from the 1st day of October,

2023, for the portion beginning with the words

“The details” and ending with the words

“suppliers”, the words “The details of tax

collected at source under sub-section (1) of

section 52 furnished by the operator under

sub-rule (1) shall be made available

electronically to each of the registered

suppliers” shall be substituted.

13. In the said rules, after rule 88C, the

following rule shall be inserted, namely:—

“88D. Manner of dealing with difference

in input tax credit available in auto-

generated statement containing the details

of input tax credit and that availed in

return.—

(1) Where the amount of input tax

credit availed by a registered person in

the return for a tax period or periods

furnished by him in FORM GSTR-3B

exceeds the input tax credit available to

such person in accordance with the auto-

generated statement containing the

details of input tax credit in FORM GSTR-

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2028

2B in respect of the said tax period or

periods, as the case may be, 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-01C, 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 an amount equal to the excess

input tax credit availed in the said

FORM GSTR-3B, along with interest

payable under section 50, through

FORM GST DRC-03, or

(b) explain the reasons for the

aforesaid difference in input tax credit

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 the said sub-rule, either,

(a) pay an amount equal to the excess

input tax credit, as specified in Part A of

FORM GST DRC-01C, fully or partially, along

with interest payable under section 50,

through FORM GST DRC-03 and furnish the

details thereof in Part B of FORM GST DRC-

01C, electronically on the common portal,

(b) furnish a reply, electronically on the

common portal, incorporating reasons in

respect of the amount of excess input tax

credit that has still remained to be paid, if

any, in Part B of FORM GST DRC-01C,

within the period specified in the said

sub-rule.

(3) Where any amount specified in the

intimation referred to in sub-rule (1) remains

to be paid within the period specified in the

said 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 liable to be demanded in

accordance with the provisions of section 73

or section 74, as the case may be.”.

14. In the said rules, in rule 89,—

(a) in sub-rule (1), in third proviso, for the

words “in the last return required to be

furnished by him” the words “only after the

last return required to be furnished by him

has been so furnished” shall be substituted;

(b) in sub-rule (2), in clause (k), after the

words “payment of tax” the words “and

interest, if any, or any other amount paid”

shall be inserted.

15. In the said rules, rule 94 shall, with effect

from the 1st day of October, 2023, be

renumbered as sub-rule (1) and after the

sub-rule as so renumbered, the following sub-

rule shall be inserted, namely:—

“(2) The following periods shall not be

included in the period of delay under sub-

rule (1), namely:—

(a) any period of time beyond fifteen

days of receipt of notice in FORM GST

RFD-08 under sub-rule (3) of rule 92, that

the applicant takes to—

(i) furnish a reply in FORM GST RFD-

09, or

(ii) submit additional documents or

reply;

and

(b) any period of time taken either by

the applicant for furnishing the correct

details of the bank account to which the

refund is to be credited or for validating

the details of the bank account so

furnished, where the amount of refund

sanctioned could not be credited to the

bank

account

furnished

the

applicant.”.

16.

In the said rules, in rule 96, in sub-rule

(2), both the provisos shall be omitted.

17.

In the said rules, in rule 108, in sub-

-rule (1),—

(a) for the words “either electronically or

otherwise as may be notified by the

Commissioner”, the word “electronically”

shall be substituted;

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2029

(b) the following proviso shall be inserted,

namely:—

“Provided that an appeal to the

Appellate Authority may be filed manually

in FORM GST APL-01, along with the

relevant documents, only if—

(i) the Commissioner has so notified,

(ii) the same cannot be filed

electronically due to non-availability of

the decision or order to be appealed

against on the common portal,

and in such case, a provisional

acknowledgement shall be issued to

the appellant immediately.”.

18.

In the said rules, in rule 109, in sub-

rule (1),—

(a) for the words” either electronically or

otherwise as may be notified by the

Commissioner”, the word “electronically”

shall be substituted;

(b) the following proviso shall be inserted,

namely:—

“Provided that an appeal to the

Appellate Authority may be filed manually

in FORM GSTAPL-03, along with the

relevant documents, only if—

(i) the Commissioner has so notified,

(ii) the same cannot be filed

electronically due to non-availability of

the decision or order to be appealed

against on the common portal,

and

such

case,

provisional

acknowledgement shall be issued to the

appellant immediately.”.

19. In the said rules, after rule 138 E, the

following rule shall be inserted, namely:—

138F. Information to be furnished in case

of intra-State movement of gold, precious

stones, etc. and generation of e-way bills

thereof.—

(1) Where—

(a) Commissioner of State tax or Union

territory tax mandates furnishing of

information

regarding

intra-State

movement of goods specified against

serial numbers 4 and 5 in the Annexure

appended to sub-rule (14) of rule 138, in

accordance with sub-rule (1) of rule 138F

of the State or Union territory Goods and

Services Tax Rules, and

(b) the consignment value of such

goods exceeds such amount, not below

rupees two lakhs, as may be notified by

the Commissioner of State tax or Union

territory tax, in consultation with

the jurisdictional Principal Chief

Commissioner or Chief Commissioner of

Central Tax, or any Commissioner of

Central Tax authorised by him,

notwithstanding anything contained in Rule

138, every registered person who causes

intra-State movement of such goods,—

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an

un-registered person,

shall, before the commencement of such

movement within that State or Union

territory, furnish information relating to such

goods electronically, as specified in Part A

of FORM GST EWB-01, against which a

unique number shall be generated:

Provided that where the goods to be

transported are supplied through an

e-commerce operator or a courier agency,

the information in Part A of FORM GST EWB-

01 may be furnished by such e-commerce

operator or courier agency.

(2) The information as specified in PART

B of FORM GST EWB-01 shall not be required

to be furnished in respect of movement of

goods referred to in the sub-rule (1) and after

furnishing information in Part-A of FORM

GST EWB-01 as specified in sub-rule (1), the

e-way bill shall be generated in FORM GST

EWB-01, electronically on the common

portal.

(3) The information furnished in Part A of

FORM GST EWB-01 shall be made available

to the registered supplier on the common

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portal who may utilize the same for

furnishing the details in FORM GSTR-1.

(4) Where an e-way bill has been

generated under this rule, but goods are

either not transported or are not transported

as per the details furnished in the e-way bill,

the e-way bill may be cancelled,

electronically on the common portal, within

twenty-four hours of generation of the e-way

bill:

Provided that an e-way bill cannot be

cancelled if it has been verified in transit in

accordance with the provisions of rule 138B.

(5) Notwithstanding anything contained

in this rule, no e-way bill is required to be

generated—

(a) where the goods are being

transported from the customs port,

airport, air cargo complex and land

customs station to an inland container

depot or a container freight station for

clearance by Customs;

(b) where the goods are being

transported-

(i) under customs bond from an

inland container depot or a container

freight station to a customs port,

airport, air cargo complex and land

customs station, or from one customs

station or customs port to another

customs station or customs port, or

(ii) under customs supervision or

under customs seal.

(6) The provisions of sub-rule (10), sub-

rule (11) and sub-rule (12) of rule 138, rule

138A, rule 138B, rule 138C, rule 138D and

rule 138E shall, mutatis mutandis, apply to

an e-way bill generated under this rule.

Explanation.— For the purposes of this

rule, the consignment value of goods shall

be the value, determined in accordance

with the provisions of section 15, declared

in an invoice, a bill of supply or a delivery

challan, as the case may be, issued in

respect of the said consignment and also

includes the central tax, State tax or Union

territory tax charged in the document and

shall exclude the value of exempt supply

of goods where the invoice is issued in

respect of both exempt and taxable

supply of goods.”.

20. in the said rules, after rule 142 A, the

following rule shall be inserted, namely:—

“142B. Intimation of certain amounts

liable to be recovered under section 79 of the

Act.— (1) Where, in accordance with

section 75 read with rule 88C, or otherwise,

any amount of tax or interest has become

recoverable under section 79 and the same

has remained unpaid, the proper officer shall

intimate, electronically on the common

portal, the details of the said amount in

FORM GST DRC-01 D, directing the person

in default to pay the said amount, along with

applicable interest, or, as the case may the

amount of interest, within seven days of the

date of the said intimation and the said

amount shall be posted in Part-II of

Electronic Liability Register in FORM GST

PMT-01.

(2) The intimation referred to in sub-rule

(1) shall be treated as the notice for

recovery.

(3) Where any amount of tax or interest

specified in the intimation referred to in

sub-rule (1) remains unpaid on the expiry

of the period specified in the said intimation,

the proper officer shall proceed to recover

the amount that remains unpaid in

accordance with the provisions of rule 143

or rule 144 or rule 145 or rule 146 or rule

147 or rule 155 or rule 156 or rule 157 or

rule 160.”.

21. In the said rules, in rule 162, with effect

from the 1st day of October, 2023,—

(a) in sub-rule (3), the words “has

cooperated in the proceedings before him

and” shall be omitted;

(b) after sub-rule (3), the following sub-

rule shall be inserted, namely:—

“(3A)

The

Commissioner

shall

determine the compounding amount

under sub-rule (3) as per the Table

below:—

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(EXTRAORDINARY)

14TH SEPTEMBER, 2023

2031

TABLE

S. No.

Offence

Compounding amount

Compounding amount if

if offence is punishable

offence is punishable under

under clause (i) of sub-

clause (ii) of sub-section (1)

section (1) of section132

of section 132

(1)

(2)

(3)

(4)

Offence specified in clause (a)

of sub-section (1) of section

132 of the Act

Offence specified in clause (c)

of sub-section (1) of section

132 of the Act

Offence specified in clause (d)

of sub-section (1) of section

132 of the Act

Offence specified in clause (e)

of sub-section (1) of section

132 of the Act

Offence specified in clause (f)

of sub-section (1) of section

132 of the Act

Offence specified in clause (h)

of sub-section (1) of section

132 of the Act

Offence specified in clause (i)

of sub-section (1) of section

132 of the Act

Attempt to commit the

offences or abets the

commission of offences

mentioned in clause (a), (c)

to (f) and clauses (h) and (i)

of sub-section (1) of section

132 of the Act

Provided that where the offence committed by the person falls under more than one category

specified in the Table above, the compounding amount, in such case, shall be the amount

determined for the offence for which higher compounding amount has been prescribed.”.

22. In the said Rules, after rule 162, with effect from the 1st day of October, 2023, the following

rule, shall be inserted, namely:—

“163. Consent based sharing of information.— (1) Where a registered person opts to share

the information furnished in—

(a) FORM GST REG-01 as amended from time to time;

(b) return in FORM GSTR-3 B for certain tax periods;

notes issued by him, as amended from time to time,

with a system referred to in sub-section (1) of section 158A (hereinafter referred to as

“requesting system”), the requesting system shall obtain the consent of the said registered

Up to seventy-five per cent

of the amount of tax evaded

or the amount of input tax

credit wrongly availed or

utilised or the amount of

refund wrongly taken,

subject to minimum of fifty

per cent of such amount of

tax evaded or the amount of

input tax credit wrongly

availed or utilised or the

amount of refund wrongly

taken.

Amount equivalent to

twenty-five percent of tax

evaded.

Amount equivalent to

twenty-five percent of such

amount to tax evaded or the

amount of input tax credit

wrongly availed or utilised

or the amount of refund

wrongly taken.

Up to sixty per cent of the

amount of tax evaded or the

amount of input tax credit

wrongly availed or utilised

or the amount of refund

wrongly taken, subject to

minimum of forty per cent

of such amount of tax

evaded or the amount of

input tax credit wrongly

availed or utilised or the

amount of refund wrongly

taken.

Amount equivalent to

twenty-five per cent

of tax evaded.

Amount equivalent to

twenty-five percent of such

amount to tax evaded or the

amount of input tax credit

wrongly availed or utilised

or the amount of refund

wrongly taken.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

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2032

person for sharing of such information and

shall communicate the consent along

with the details of the tax periods, where

applicable, to the common portal.

(2) The registered person shall give his

consent for sharing of information under

clause (c) of sub-rule (1) only after he has

obtained the consent of all the recipients, to

whom he has issued the invoice, credit notes

and debit notes during the said tax periods,

for sharing such information with the

requesting system and where he provides

his consent, the consent of such recipients

shall be deemed to have been obtained.

(3)

The

common

portal

shall

communicate the information referred to in

sub-rule (1) with the requesting system on

receipt from the said system-

(a) the consent of the said registered

person, and

(b) the details of the tax periods or the

recipients, as the case may be, in respect of

which the information is required.”.

23. In the said rules, in FORM GSTR-3A, the

following shall be inserted at the end,

namely:—

“

Notice to return defaulter u/s 46 for not filing

annual return

Financial year-

Type of Return–GSTR-9/

GSTR-9A

Being a registered tax payer, you are

required to furnish annual return for the

supplies made or received and/or to include

self-certified reconciliation statement for the

aforesaid financial year by due date. The due

date specified for filing annual return for the

said financial year is over and it has been

noticed that you have not filed the said return

till date.

2. You are, therefore, requested to furnish

the said return within 15 days failing which

appropriate action including imposition of

penalty as per law will be taken.

3. This notice shall be deemed to have been

withdrawn in case the return referred above,

is filed by you before issue of the show cause

notice of penalty proceeding.

4. This is a system generated notice and

does not require signature.”.

24. In the said rules, in FORM GSTR-5A, with

effect from 1st day of October, 2023;—

(i) in the heading, for the words “persons

in India”, the words, brackets and figure

“online recipient (as defined in Integrated

Goods and Services Tax Act, 2017) and to

registered persons in India” shall be

substituted;

(ii) for serial number 4 and the entries

relating thereto, the following serial number

and entries shall be substituted, namely:—

“4. Period: Month- _____ Year–

4(a) ARN:

4(b) Date of ARN:”;

(iii) in serial number 5, for the word

“consumers”, the words “non-taxable

online recipient” shall be substituted;

(iv) in serial number 5A, for the word

“persons”, the words “online recipient”

shall be substituted;

(v) after serial number 5A and the entries

relating thereto, the following serial

numbers and entries shall be inserted,

namely:

“5B. Taxable outward supplies made to

registered persons in India, other than

non-taxable online recipient, on which tax

is to be paid by the said registered persons

on reverse charge basis

(Amount in Rupees)

GSTIN

Taxable Value

5C. Amendments to the taxable outward

supplies made to registered persons in

India, other than non-taxable online

recipient, on which tax is to be paid by the

said registered persons on reverse charge

basis

OFFICIAL GAZETTE — GOVT. OF GOA

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2033

(Amount in Rupees)

Month

Original

Revised

Taxable

GSTIN

value

”;

25. In the said rules, in FORM GSTR-8, with

effect from the 1st day of October, 2023,-

(a) after serial number 3 and the entries

relating thereto, the following serial number

and entries, shall be inserted, namely:—

“3.1. Details of supplies made through

e-commerce operator by un-registered

suppliers

Enrolment

Gross value

Value of

Net value

No. of

of supplies

supplies

of the

supplier

made

returned

supplies

”;

(b) after serial number 4 and the entries

relating thereto, the following serial number

and entries, shall be inserted, namely:—

“4.1. Amendments to details of

supplies made through e-commerce

operator by unregistered suppliers

Original details

Revised details

Month

Enrol-

Gross

Value of

Net

ment

Value of

supply

Value

No. of

supplies

returned

of the

supplier

made

supplies

”.

26. In the said rules, in FORM GSTR-9,

under the heading ‘Instructions’,-

(a) in paragraph 4,-

(A) after the word, letters and figures

“or FY 2021-22”, the word, letters and

figures “or FY 2022-23” shall be inserted;

(B) in the Table, in second column,-

(I) against serial numbers 5D, 5E

and 5F, the following entries shall be

inserted at the end, namely:—

‘For FY 2022-23, the registered

person shall report Non-GST supply

(5F) separately and shall have an

option to either separately report his

supplies as exempted and nil

rated supply or report consolidated

information for these two heads in the

“exempted” row only.’;

(II) against serial numbers 5H, 5-I

and 5J & 5K, for the figures and word

“2020-21 and 2021-22”, the figures and

word “2020-21, 2021-22 and 2022-23”

shall respectively be substituted;

(b) in paragraph 5, in the Table, in

second column,-

(A) against serial numbers 6B, 6C, 6D

and 6E, for the letters and figures “FY

2019-20, 2020-21 and 2021-22”, the

letters, figures and word “FY 2019-20,

2020-21, 2021-22 and 2022-23” shall

respectively be substituted;

(B) against serial numbers 7A, 7B, 7C,

7D, 7E, 7F, 7G and 7H, for the figures

and word “2020-21 and 2021-22”, the

figures and word “2020-21, 2021-22 and

2022-23” shall be substituted;

(A) after the words and figures “filed

upto 30th November, 2022.”, the

following words, figures and letters shall

be inserted, namely:—

“For FY 2022-23, Part V consists of

particulars of transactions for the

previous financial year but paid in the

FORM GSTR-3B of April, 2023 to

October, 2023 filed upto 30th

November, 2023.”;

(B) in the Table, in second column,-

(I) against serial numbers 10 & 11,

the following shall be inserted at the

end, namely:—

“For FY 2022-23, details of additions

or amendments to any of the supplies

OFFICIAL GAZETTE — GOVT. OF GOA

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2034

already declared in the returns of the

previous financial year but such

amendments were furnished in Table

9A, Table 9B and Table 9C of FORM

GSTR-1 of April, 2023 to October, 2023

filed upto 30th November, 2023 shall

be declared here.”;

(II) against serial number 12,-

(i) after the words, figures and

brackets “upto 30th November, 2022

shall be declared here. Table 4(B) of

FORM GSTR-3B may be used for

filling up these details.”, the

following

shall

inserted,

namely:—

“For FY 2022-23, aggregate value

of reversal of ITC which was availed

in the previous financial year but

reversed in returns filed for the

months of April, 2023 to October,

2023 filed upto 30th November, 2023

shall be declared here. Table 4(B) of

FORM GSTR-3B may be used for

filling up these details.”;

(ii) for the figures and word

“2020-21 and 2021-22”, the figures

and word “2020-21, 2021-22 and

2022-23” shall be substituted;

(III) against serial number 13,-

(i)after the words, letters and

figures “reclaimed in FY 2022-23,

the details of such ITC reclaimed

shall be furnished in the annual

return for FY 2022-23,”, the following

shall be inserted, namely:—

“For FY 2022-23, details of ITC for

goods or services received in the

previous financial year but ITC for

the same was availed in returns filed

for the months of April, 2023 to

October, 2023 filed upto 30th

November, 2023 shall be declared

here. Table 4(A) of FORM GSTR-3B

may be used for filling up these

details. However, any ITC which

was reversed in the FY 2022-23 as

per second proviso to sub-section

(2) of section 16 but was reclaimed

in FY 2023-24, the details of such

ITC reclaimed shall be furnished in

the annual return for FY 2023-24.”;

(ii) for the figures and word

“2020-21 and 2021-22”, the figures

and word “2020-21, 2021-22 and

2022-23” shall be substituted;

(d) in paragraph 8, in the Table, in

second column,-

(A) against serial numbers,-

(I) 15A,15B,15C and 15D; and

(II) 15E, 15F and 15G,

for the figures and word “2020-21 and

2021-22”, the letters, figures and word

“2020-21, 2021-22 and 2022-23” shall

respectively be substituted.”;

(B) against serial numbers 16A, 16B

and 16C, for the figures and word

“2020-21 and 2021-22”, the figures and

word “2020-21, 2021-22 and 2022-23”

shall respectively be substituted.”;

the word, letter and figures “For FY

2021-22”, the words, letter and figures

“For FY 2021-22 and 2022-23” shall be

substituted.”.

27.

the

said

rules,

FORM

GSTR-9C,-

(i) in Part A, in the table-

OFFICIAL GAZETTE — GOVT. OF GOA

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2035

(a) in Sl No. 9, after B and the entries relating thereto, the following shall be inserted,

namely:—

“B-1

.”;

(b) in Sl No. 11, after description “5%”, the following shall be inserted, namely:—

“6%

.”;

“6%

.”;

(ii) under the heading ‘Instructions’,-

(a) in paragraph 4, in the Table, in second column, against serial No. 5B, for the

figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and

2022-23” shall be substituted;

(b) in paragraph 6, in the Table, in second column, against serial number 14, for the

figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and

2022-23” shall be substituted.

28. In the said rules, in FORM GSTR FD-01, in Annexure-1, under Statement-7, for the Table,

the following Table shall be substituted, namely:—

“

29. In the said rules, after FORM GSTD RC-01B, the following forms shall be inserted,

namely:—

“FORM GSTD RC-01C

[See rule 88D]

PART-A (System Generated)

Intimation of difference in input tax credit available in auto-generated statement containing the

details of input tax credit and that availed in return

Ref No:

Date:

GSTIN:

Legal Name:

“

Sl. No.

Document/

/Invoice Details

Details of amount paid

Details of refund claimed

Type of document

A R N No.

Date

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Any other (please

specify)

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Any other (please

specify)

”;

OFFICIAL GAZETTE — GOVT. OF GOA

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2036

1. It is noticed that the input tax credit availed by you in the return furnished in FORM GSTR-3B

exceeds the amount of input tax credit available to you in accordance with the auto-generated statement

containing the details of input tax credit made available to you in FORM GSTR-2B for the

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

follows:—

Form Type

Input tax credit available/availed (in Rs.)

IGST

CGST

SGST/UTGST

Cess

Total

FORMGSTR-2B

FORMGSTR-3B

Excess input tax credit availed

2. In accordance with sub-rule (1) of rule 88D, you are hereby requested to either pay an amount equal

to the said excess input tax credit, along with interest payable under section 50, through FORM GST

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

B of FORM GST DRC-01C incorporating reasons in respect of that part of the excess input tax credit that

has remained to be paid, within a period of seven days.

3. It may be noted that where any amount of the excess input tax credit remains to be paid after

completion of a period of seven days and where no explanation or reason for the same 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 liable to be demanded in accordance with the provisions of section 73 or section

74, as the case may be, of the Act.

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

________

PART-B

Reply by Tax payer in respect of the intimation of difference in input tax credit

Reference No. of Intimation: Date:

A. I have paid the amount equal to the excess input tax credit, as specified in Part A of FORM GST

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

the details thereof are as below:

ARN of

Paid under

Tax Period

IGST

CGST

SGST/UTGST

CESS

Interest

FORM GST

Head

DRC-03

AND/OR

OFFICIAL GAZETTE — GOVT. OF GOA

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B. The reasons in respect of that part of the excess input tax credit that has remained to be paid are as

under:

S. No.

Brief Reasons for Difference

Details (Mandatory)

Input tax credit not availed in earlier tax period(s) due to non-

receipt of inward supplies of goods or services in the said tax

period (including in case of receipt of goods in instalments).

Input tax credit not availed in earlier tax period(s)

inadvertently or due to mistake or omission.

ITC availed in respect of import of goods, which is not reflected

in FORM GSTR-2B.

ITC availed in respect of inward supplies from SEZ, which are

not reflected in FORM GSTR-2B.

Excess reversal of ITC in previous tax periods which is being

reclaimed in the current tax period.

Recredit of ITC on payment made to supplier, in respect of ITC

reversed as per rule 37 in earlier tax period.

Recredit of ITC on filing of return by the supplier, in respect

of ITC reversed as per rule 37A in earlier tax period.

FORM GSTR-3B filed within correct details and will be

amended in next tax period (including typographical errors,

wrong tax rates, etc.).

Any other reasons (Please specify).

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:

_______

FORM GSTD RC–01D

[See rule 142B]

Intimation for amount recoverable under section 79

Reference No.-

Date-

1. Details of intimation:

(a) Financial year:

(b) Tax period: From—To———--

2. Section(s) of the Act or rule(s) under which intimation is issued: < Drop down or check box for section

75 (12) r/w 79 may be provided>

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

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2038

3. Details of tax, interest or any amount payable: (Amount in Rs.)

Tax Period

Act

POS

Tax

Interest

Penalty

Fee

Others

Total

(Place of Supply)

From

Total

You are hereby directed to make the payment within seven days failing which proceedings shall be

initiated against you to recover the outstanding dues as per the provisions of section 79 of the Act.

Signature:

Name:

Designation:

Jurisdiction:

Address:

To,

GSTIN/ID

Name

Address

Note-

1. Only applicable fields may be filled up.”

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

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

Porvorim, 13th Septemebr, 2023.

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