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Panaji, 31st October, 2023 (Kartika 9, 1945)

SERIES I No. 30

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 Co-operation

Office of the Registrar of Co-operative Societies

––

Notification

60/174/Amendment/2022/TS-I/RCS

In exercise of the powers conferred by sub-

section (2) of section 1 of the Goa Co-operative

Societies (Second Amendment) Act, 2023 (Goa

Act 42 of 2023) published in Official Gazette,

Series I, Extraordinary No. 28 dated

18-10-2023, the Government of Goa hereby

appoints the 1st day of November, 2023, as

the date on which the Goa Co-operative

Societies (Second Amendment) Act, 2023 (Goa

Act 42 of 2023), shall come into force.

By order and in the name of the Governor

of Goa.

Manuel Barreto, Registrar of Co-operative

Societies & ex officio Joint Secretary

(Co-operation).

Porvorim, 31st October, 2023.

EXTRAORDINARY

No. 4

Department of Finance

Revenue & Control Division

Notification

38/1/2017-Fin(R&C)(267)/3796

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 (Fourth Amendment) Rules,

2023.

(2) Save as otherwise provided in these

rules, they shall be deemed to have come

into force with effect from 26th day of

October, 2023.

2. In the Goa Goods and Services Tax Rules,

2017 (hereinafter referred to as the said

rules), rule 28 shall be renumbered as sub-

rule (1) and after the sub-rule as so

renumbered, the following sub-rule shall be

inserted, namely:—

“(2) Notwithstanding anything con-

tained in sub-rule (1), the value of supply

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 30

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31ST OCTOBER, 2023

2264

of services by a supplier to a recipient who

is a related person, by way of providing

corporate guarantee to any banking

company or financial institution on behalf

of the said recipient, shall be deemed to

be one per cent of the amount of such

guarantee offered, or the actual considera-

tion, whichever is higher.”.

3. In the said rules, in rule 142, in sub-rule

(3), for the words “proper officer shall issue

an order”, the words “proper officer shall

issue an intimation” shall be substituted.

4. In the said rules, in rule 159, in sub-rule

(2), after the words “Commissioner to that

effect”, the words “or on expiry of a period

of one year from the date of issuance of order

under sub-rule (1), whichever is earlier,” shall

be inserted.

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

in PART-B, in serial number 2, after clause

(xiv), the following clause shall be inserted,

namely:—

“(xiva) One Person Company”.

6. In the said rules, for FORM GST REG-

08, the following form shall be substituted,

namely:—

“FORM GST REG-08

[See rule12(3)]

Reference No.

Date:

Name:

Address:

Application Reference No. (ARN)

Date:

Order of cancellation of Registration as Tax

Deductor at source or Tax Collector at source

This is in reference to the request raised vide

letter/mail dated ……..... for cancellation of

registration under the Act due to the following

reason, namely:–

ii.

The undersigned is of opinion that the

effective date of cancellation of registration is

<<DD/MM/YYYY>>.

2. You are required to furnish pending returns

immediately.

3. Kindly refer to the supportive document(s)

attached for case specific details.

4. It may be noted that the cancellation of

registration shall not affect the liability to pay

tax and other dues under this Act or to

discharge any obligation under this Act or

the rules made thereunder for any period prior

to the date of cancellation whether or not

such tax and other dues are determined before

or after the date of cancellation.

Order of Cancellation of Registration as Tax

Deductor at source or Tax Collector at source

This has reference to the show cause notice

issued dated………..

o Whereas no reply to the show cause notice

has been submitted, and whereas, the

undersigned based on record available with

this office is of the opinion that your

registration is liable to be cancelled for the

following reason(s): or

o Whereas reply to the show cause notice has

been submitted vide letter dated______,

and whereas, the undersigned on examination

of your reply to show cause notice and based

on record available with this office is of the

opinion that your registration is liable to be

cancelled for the following reason(s):– or

o Whereas no reply to the show cause notice

has been submitted and on day fixed for

personal hearing, you did not appear in person

or through authorised representative,

and whereas, the undersigned based on record

available with this office is of the opinion that

your registration is liable to be cancelled for

following reason(s): or

o Whereas no reply to the show cause notice

has been submitted, but you or authorised

representative attended the personal hearing

and made a written or verbal submission,

and whereas, the undersigned on examination

of your written or verbal submission made

during personal hearing and based on record

available with this office is of the opinion that

your registration is liable to be cancelled for

the following reason(s): or

o Whereas reply to the show cause notice has

been submitted vide letter dated______. But,

you or authorised representative did not

attend the personal hearing on scheduled or

extended date and whereas, the undersigned

OFFICIAL GAZETTE — GOVT. OF GOA

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31ST OCTOBER, 2023

2265

on examination of your reply to show cause notice and based on record available with this office is

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

o Whereas reply to the show cause notice has been submitted vide letter dated______ and you or

authorised representative attended the personal hearing, made a written/oral submission during

personal hearing. And whereas, the undersigned has examined your reply to show cause notice as

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

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

ii.

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

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

3. You are required to furnish pending returns immediately.

4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other

dues under this Act or to discharge any obligation under this Act or the rules made thereunder

for any period prior to the date of cancellation whether or not such tax and other dues are

determined before or after the date of cancellation.

Place:

Date:

Signature

Name of the Officer

Designation

Jurisdiction”;

7. In the said rules, in FORM GSTR-8,—

(a) serial number 5 shall be omitted;

(b) for serial number 7 and entries relating thereto, the following serial number and

entries shall be substituted, namely:—

“7. Interest, late fee payable and paid

Description

Amount payable

Amount paid

(I) Interest on account of TCS in respect of

(a) Integrated tax

(b) Central tax

(II) Late fee

(a) Central tax

(b) State/UT tax

”;

entries shall be substituted, namely:—

“9. Debit entries in cash ledger for TCS, interest and late fee payment [to be populated

after filing of statement]

OFFICIAL GAZETTE — GOVT. OF GOA

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31ST OCTOBER, 2023

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Description

Tax

Interest

Late fee

(a) Integrated Tax

(b) Central Tax

8. In the said rules, in FORM GST PCT-01, in PART-B, for serial number 4 and entries

relating thereto, the following serial number 4 and entries shall be substituted, namely:—

“

4 Enrolment sought:

(1) Chartered Accountant

(2) Company Secretary

(3) Cost and Management Accountant

(4) Graduate or Postgraduate or its equivalent degree in Law

(5) Graduate or Postgraduate or its equivalent degree in Commerce

(6) Graduate or Postgraduate or its equivalent degree in Banking including

Higher Auditing

(7) Graduate or Postgraduate or its equivalent degree in Business

Administration

(8) Graduate or Postgraduate or its equivalent degree in Business

Management

(9) Degree examination of any Foreign University recognized by any Indian

University

(10) Retired Government Officials

(11) Sales Tax practitioner under existing law for a period of not less than

five years

(12) Tax return preparer under existing law for a period of not less than five

years

(13) Any other examination notified by Government

Note: Sr. No. (4) to (8) of the table should be from an Indian University established by any law for the

time being in force.

”;

9. In the said rules, in FORM GST DRC-22, after the last paragraph, the following paragraph

shall be inserted, namely:—

“This order shall cease to have effect, on the date of issuance of order in FORM GST

DRC-23 by the Commissioner, or on the expiry of a period of one year from the date of

issuance of this order, whichever is earlier.”.

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

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

Porvorim, 31st October, 2023.

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