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

Panaji, 30th September, 2023 (Asvina 8, 1945)

SERIES I No. 26

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)(264)/3273

In exercise of the powers conferred by

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

and Services Tax (Amendment) Ordinance,

2023 (Ordinance No. 3 of 2023), the

Government of Goa hereby appoints the 1st

day of October, 2023, as the date on which

the provisions of the said Ordinance shall

come into force.

By order and in the name of the

Governor of Goa.

Naresh Gaude, Under Secretary, Finance

(R&C).

Porvorim, 30th September, 2023.

_______

Notification

38/1/2017-Fin(R&C)(265)/3276

In exercise of the powers conferred under

sub-section (5) of section 15 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of

2017), the Government of Goa, on the

recommendations of the Council, notifies the

following supplies under the said sub-section,

namely:—

(i) supply of online money gaming;

(ii) supply of online gaming, other than

online money gaming; and

(iii) supply of actionable claims in

casinos.

2. This notification shall come into force

on the 1st day of October, 2023.

By order and in the name of the

Governor of Goa.

Naresh Gaude, Under Secretary, Finance

(R&C).

Porvorim, 30th September, 2023.

________

Notification

38/1/2017-Fin(R&C)(266)/3277

In exercise of the powers conferred by

section 148 of the Goa Goods and Services

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

in this notification referred to as the said

Act), the Government of Goa, on the

recommendations of the Council, hereby

makes the following amendment in the

Government notification No. 38/1/2017-

-Fin(R&C)(34) dated the 23rd November,

2017, published in the Official Gazette,

Extraordinary, Series I No. 34 dated the 23rd

November, 2017, namely:—

In the said notification, with effect from

the 1st October, 2023, after the words and

figures “composition levy under section 10

of the said Act”, the words and figures

OFFICIAL GAZETTE — GOVT. OF GOA

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“, other than the registered person making

supply of specified actionable claims as

defined in clause (102A) of section 2 of the

said Act,” shall be inserted.

By order and in the name of the

Governor of Goa.

Naresh Gaude, Under Secretary, Finance

(R&C).

Porvorim, 30th September, 2023.

_______

Notification

38/1/2017-Fin(R&C)(262B)/3275

Read:- 1) Notification No. 38/1/2017-Fin

(R&C)(262)/3248 dated the 21st

September, 2023 published in the

Extraordinary Official Gazette,

Series I No. 25, dated the 21st

September, 2023;

2) Notification No. 38/1/2017-Fin

(R&C)(262A)/3252 dated 26th

September, 2023, published in the

Official Gazette, Extraordinary

No. 4, Series I No. 25 dated 26th

September, 2023

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 and in supersession of the

Government notification No. 38/1/2017-Fin

(R&C)(262A)/3252, dated the 26th September,

2023 published in the Official Gazette,

Extraordinary No. 4, Series I No. 25, dated

the 26th September, 2023, 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 (Third Amendment) Rules,

2023.

(2) Save as otherwise provided in these

rules, they shall come into force on the 1st

day of October, 2023.

2. In the Goa Goods and Services Tax Rules,

2017 (hereinafter referred to as the said

rules), in rule 8, for sub-rule (1), the following

sub-rule shall be substituted, namely:—

“(1) Every person who is liable to be

registered under sub-section (1) of section

25 and every person seeking registration

under sub-section (3) of section 25

(hereafter in this Chapter referred to as “the

applicant”), except–

(i) a non-resident taxable person;

(ii) a person required to deduct tax at

source under section 51;

(iii) a person required to collect tax at

source under section 52;

(iv) a person supplying online

information and database access or

retrieval services from a place outside

India to a non-taxable online recipient

referred to in section 14 or a person

supplying online money gaming from a

place outside India to a person in India

referred to in section 14A under the

Integrated Goods and Services Tax Act,

2017 (13 of 2017),

shall, before applying for registration, declare

his Permanent Account Number, State or

Union territory in Part A of FORM GST

REG-01 on the common portal, either directly

or through a Facilitation Centre notified by

the Commissioner:

Provided that every person being an Input

Service Distributor shall make a separate

application for registration as such Input

Service Distributor.”

3. In the said rules, in rule 14,—

(i) in the heading, after the words “online

recipient” the letters and words “or to a

person supplying online money gaming

from a place outside India to a person in

India” shall be inserted;

(ii) in sub-rule (1), after the words “online

recipient” the letters and words “or any

person supplying online money gaming

from a place outside India to a person in

India” shall be inserted.

OFFICIAL GAZETTE — GOVT. OF GOA

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4. In the said rules, after rule 31A, the

following rules shall be inserted, namely:—

“31B. Value of supply in case of online

gaming including online money gaming.—

Notwithstanding anything contained in this

chapter, the value of supply of online

gaming, including supply of actionable

claims involved in online money gaming,

shall be the total amount paid or payable

to or deposited with the supplier by way

of money or money’s worth, including

virtual digital assets, by or on behalf of the

player:

Provided that any amount returned or

refunded by the supplier to the player for

any reasons whatsoever, including player

not using the amount paid or deposited

with the supplier for participating in any

event, shall not be deductible from the

value of supply of online money gaming.

31C. Value of supply of actionable claims

in case of casino.— Notwithstanding

anything contained in this chapter, the

value of supply of actionable claims in

casino shall be the total amount paid or

payable by or on behalf of the player for –

(i) purchase of the tokens, chips, coins

or tickets, by whatever name called, for

use in casino; or

(ii) participating in any event,

including game, scheme, competition or

any other activity or process, in the

casino, in cases where the token, chips,

coins or tickets, by whatever name

called, are not required:

Provided that any amount returned or

refunded by the casino to the player on

return of token, coins, chips, or tickets,

as the case may be, or otherwise, shall

not be deductible from the value of the

supply of actionable claims in casino.

Explanation.— For the purpose of rule

31B and rule 31C, any amount received

by the player by winning any event,

including game, scheme, competition or

any other activity or process, which is

used for playing by the said player in a

further event without withdrawing, shall

not be considered as the amount paid to

or deposited with the supplier by or on

behalf of the said player.”

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

in the proviso, after the words “Provided

that” the words “in cases involving supply of

online money gaming or in cases” shall be

inserted.

6. In the said rules, for rule 64, the following

rule shall be substituted, namely:—

“64. Form and manner of submission of

return by persons providing online

information and database access or retrieval

services and by persons supplying online

money gaming from a place outside India

to a person in India.— Every registered

person either providing online money

gaming from a place outside India to a

person in India, or providing online

information and database access or

retrieval services from a place outside India

to a non-taxable online recipient referred

to in section 14 of the Integrated Goods

and Services Tax Act, 2017 (13 of 2017) or

to a registered person other than a non-

taxable online recipient, shall file return in

FORM GSTR-5A on or before the twentieth

day of the month succeeding the calendar

month or part thereof.”

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

(3), in the second proviso, for the words and

figures “section 14”, the words, letters,

brackets and figures “section 14, or a person

supplying online money gaming from a place

outside India to a person in India as referred

to in section 14A,” shall be substituted.

8. In the said rules, in FORM GST

REG-10,—

(i) for the heading, the following heading

shall be substituted, namely— “Application

for registration of person supplying online

money gaming from a place outside India

to a person in India or for registration of

person supplying online information and

database access or retrieval services from

OFFICIAL GAZETTE — GOVT. OF GOA

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a place outside India to a non-taxable

online recipient in India.”;

(ii) in Part A, in the table, after serial

number (ii) and the entries relating thereto,

the following serial number and entries

shall be inserted, namely:

“(iia)

Type of

(a) Supply of online

supply

money gaming

(b) Supply of online

information

and

database access or

retrieval services

above”

(iii) in Part B, in the table,—

(a) for serial numbers 2 and 3 and the

entries relating thereto, the following

serial numbers and entries shall be

substituted, namely:

“2.

Date of commence-

DD/MM/YYYY

ment of the online

service or online

money gaming in

India.

Uniform Resource Locators (URLs) of

the website/platform/name of the

application, etc, as applicable through

which online money gaming or online

information and database access or

retrieval services are provided:

3.”

(b) for serial number 7 and the entries

relating thereto, the following serial

number and entries shall be substituted,

namely:

“7

Declaration

I hereby solemnly affirm and declare

that the information given herein above

is true and correct to the best of my

knowledge and belief and nothing has

been concealed therefrom.

I, …………………………. hereby declare

that I am authorised to sign on behalf

of the Registrant. I would charge and

collect tax liable from the non-taxable

online recipient located in taxable

territory (in case of online information

and database access or retrieval

services) and/or from the recipient

located in taxable territory (in case of

online money gaming) and deposit the

same with Government of India.

Signature

Place:

Name of Authorised

Signatory:

Date:

Designation:”

(iv) in the Instructions, in item 2, after

the words and figures “section 14”, the

words and figures “or section 14A, as the

case may be,” shall be inserted.

9. In the said rules, for FORM GSTR-5A,

the following form shall be substituted

namely:—

“FORM GSTR-5A

[See rule 64]

Details of supplies of online information and

database access or retrieval services by a person

located outside India made to non-taxable online

recipient (as defined in Integrated Goods and

Services Tax Act, 2017) and to registered persons in

India and details of supplies of online money

gaming by a person located outside India to a

person in India

1. GSTIN of the supplier-

2. (a) Legal name of the registered person-

(b) Trade name, if any-

3. Name of the Authorised representative in India

filing the return-

4. Period: Month- ______ Year______

4 (a) ARN:

4 (b) Date of ARN:

5. Taxable outward supplies of online information

and database access or retrieval services made to

non-taxable online recipient in India

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(Amount in Rupees)

Place of supply

Rate of tax

Taxable value

Integrated tax

Cess

(State/UT)

5A. Amendments to taxable outward supplies of online information and database access or retrieval

services to non-taxable online recipient in India

(Amount in Rupees)

Month

Place of supply

Rate of tax

Taxable value

Integrated tax

Cess

(State/UT)

5B. Taxable outward supplies of online information and database access or retrieval services 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 of online information and database access or retrieval

services 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)

Month

Original GSTIN

Revised GSTIN

Taxable value

5D. Supplies of online money gaming made to a person in India

(Amount in Rupees)

Place of supply (State/UT)

Rate of tax

Taxable value

Integrated tax

Cess

5E. Amendments to supplies of online money gaming made to a person in India

(Amount in Rupees)

Month

Place of supply

Rate of tax

Taxable value

Integrated tax

Cess

(State/UT)

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6. Calculation of interest, or any other amount

(Amount in Rupees)

Sr. No

Description

Place of supply

Amount due (Interest/Other)

(State/UT)

Integrated tax

Cess

Interest

Others

Total

7. Tax, interest, and any other amount payable and paid

(Amount in Rupees)

Sr. No.

Description

Amount payable

Debit

Amount paid

Integrated Tax

Cess

entry No.

Integrated Tax

Cess

Tax Liability (based on

Table 5, 5A, 5D and 5E)

Interest (based on

Table 6)

Others (based on

Table 6)

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place

Name of Authorised Signatory

Date

Designation/Status”

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

Naresh Gaude, Under Secretary, Finance (R&C).

Porvorim, 30th September, 2023.

_______

Notification

38/1/2017-Fin(R&C)(11/2023-Rate)/3274

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of

section 15 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government,

on the recommendations of the Council, hereby makes the following further amendments

in the Government notification No. 38/1/2017-Fin(R&C)(1/2017-(Rate), dated the 30th June,

2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 13 dated the 30th

June, 2017, namely:—

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In the said notification,

(i) in Schedule IV-

(a) after S. No. 227 and the entries related thereto, the following S. No. and entries

shall be inserted, namely:—

(1)

(2)

(3)

“227A

Any Chapter

Specified actionable claim;

Explanation: “specified actionable claim” as defined in

section 2(102A) of the Goa GST Act, 2017 means the

actionable claim involved in or by way of—

(i) betting;

(ii) casinos;

(iii) gambling;

(iv) horse racing;

(v) lottery; or

(vi) online money gaming;”;

(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.

(ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely:

“(v) The words and expressions used and not defined in this notification, but defined

in the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and the Integrated

Goods and Services Tax Act, 2017 (13 of 2017), shall have the same meanings as

assigned to them in those Acts.”

2. This notification shall come into force on the 1st day of October, 2023.

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

Naresh Gaude, Under Secretary, Finance (R&C).

Porvorim, 30th September, 2023.

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