SERIES II No. 31

PUBLISHED BY AUTHORITY

RNI No. GOAENG/2002/6410

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

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

__

No. CCT/26-2/Instructions/2023-24/2683

Subject: Action in respect of non-issuance of

e-invoices by notified class of taxpayer who

are mandatorily required to issue e-invoices

as per legal provisions- regarding.

Ref.:

Instruction F. No. CBIC-20006/15/2023-GST/

/889 dated 18-10-2023 issued by GST Policy

wing, Central Board of Indirect Taxes &

Customs, Ministry of Finance, Department of

Revenue, Government of India, New Delhi.

Instructions

[Issued u/s. 168 of the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017)]

The GST Policy wing, Central Board Indirect Taxes

& Customs, Ministry of Finance, Department of

Revenue, Government of India, New Delhi has issued

the above referred instruction.

For the uniformity in implementation and in

exercise of the powers conferred under Section 168

of the Goa Goods and Services Tax Act, 2017 (Goa

Act 4 of 2017) it is hereby directed that the Said

instructions No. CBIC-20006/15/2023-GST/889 dated

18-10-2023 issued by the GST Policy wing, Central

Board Indirect Taxes & Customs, Ministry of Finance,

Department of Revenue, Government of India shall

be applicable, mutatis mutandis, in implementation

of the Goa Goods and Services Tax Act, 2017 (Goa

Act 4 of 2017).

Panaji, 3rd November, 2023 (Kartika 12, 1945)

A copy of the above referred instruction is

attached herewith as Annexure.

Difficulty, if any, in implementation of these

instructions may please be brought to the notice of

the undersigned.

Given under the seal of this Office.

Vishant S. N. Gaunekar, Commissioner of State

Taxes, Goa.

Panaji, 2nd November, 2023.

————

ANNEXURE

F. No. CBIC- 20006/15/2023-GST

Government of India

Ministry of Finance, Department of Revenue

Central Board Indirect Taxes & Customs

GST Policy Wing

New Delhi, Dated 18-10-2023.

To,

All the Principal Chief Commissioners/Chief

Commissioners of Central Tax.

Madam/Sir,

Subiect: Action in respect of non-issuance of

e-invoices by notified class of taxpayers

who are mandatorily required to issue

e-invoice as per legal provisions-reg.

Attention is invited to various notifications issued

for setting the annual aggregate turnover limit for

mandatory implementation of e-invoicing under

sub-rule (4) of Rule 48 of the Central Goods and

Service Tax, Rules, 2017 (hereinafter referred to as

“CGST Rules”) in phased manner. Recently, sixth

EXTRAORDINARY

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

819

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 31

(EXTRAORDINARY)

3RD NOVEMBER, 2023

820

phase has been introduced, vide notification

No. 10/2023-Central Tax dated 10-05-2023, wherein,

with effect from 01st August, 2023 e-invoicing has

been made mandatory for taxpayers having

aggregate turnover of more than Rupees Five Crore

in any financial year from 2017-18 onward. The intent

behind e-invoicing is not only to automate tax

relevant processes thereby reducing compliance

burden on tax payers but also to ensure better

management of taxes and significant reduction of

tax evasion and siphoning or public funds by

addressing various frauds like carousel fraud, no

invoicing or invoicing with no goods supplied,

fraudulent export ITC refunds, etc. Accordingly

through the above notifications, steps have been

initiated to introduce ‘e-invoicing’ for reporting of

Business to Business (B2B) and export supply

transactions, barring certain classes of registered

persons which have been exempted from issuing

e-invoices.

2. It is also brought to notice that with the insertion

of Clause (s) in Rule 46 of the CGST Rules, the

taxpayers [having Annual Aggregate Turn Over of

more than the threshold notified under sub-rule (4)

of Rule 48 of the CGST Rules but have been exempted

from the issuance of e-invoices under relevant legal

provisions] are required to declare on their invoices

that they are not required to issue invoice in the

manner specified in sub-rule (4) of Rule 48 of the CGST

Rules. Further, the taxpayers, who have exceeded the

prescribed threshold of aggregate turnover but are

exempted from issuance of e-invoice, can file the

declaration on the recently introduced functionality

on the portal to make a self-declaration regarding

category under which they are exempted from

issuance of e-invoices.

3. However, analysis of key statistics (relating to

e-invoice) released for the month of August, 2023

shows that there is a huge gap between the number

of eligible taxpayers based on their turnover and the

number of e-invoices shown generated against these

taxpayers indicating less generation or non-

-generation of e-invoice on their part. This defeats

the very intent behind the implementation of

e-invoice. Thus, it is imperative that non-compliance

of the above said provisions by the eligible tax payers

needs to be examined by the field formations so as to

ensure compliance on the part of the said taxpayers

and if required, enforce penal provisions against

them for continuous non-compliance on their part

despite being nudged by the tax authorities.

4. In this regard, a list of such taxpayers who are

mandatorily required to issue e-invoices through

electronic invoicing under sub-rule (4) of Rule 48 of

the CGST Rules but are not issuing the same will be

shared by the GSTN. Accordingly, the field

formations are advised to take the following action

on the list provided by GSTN:

i. The tax authorities may find the reasons for

non-issuance of B2B and export invoices through

e-invoicing by such taxpayers. If it is reported by

the taxpayers that they have not exceeded the

prescribed threshold limit under sub-rule (4) of

Rule 48 of the CGST Rules or are exempted from

issuance of e-invoice under relevant legal

provisions/notifications, they may be advised to

declare their exempted category on the

functionality on the portal by using the

functionality recently provided by GSTN. If the

reasons are not in accordance with the provisions

of the Rules and the relevant notifications, the

taxpayers may be nudged and advised to

immediately start issuing invoices through

e-invoicing.

ii. The tax authorities may also inform the

taxpayers (who have exceeded annual aggregate

turnover and are mandatorily required to issue

invoices through e-invoicing) about the provisions

of sub-rule (5) of Rule 48 of CGST Rules providing

that any invoice issued by such taxpayers, in the

manner other than the manner prescribed under

sub-rule (4) of Rule 48 of the CGST Rules, i.e. other

than e-invoicing, shall not be treated as valid

invoice. They may also be informed that they will

be liable to penalty under Clause (c) of sub-section (3)

of Section 122 of CGST Act, in case of their failure

to issue invoices through e-invoicing system.

iii. In case of continuous non-compliance of the

provisions of Rule 48(4) of CGST Rules by the

taxpayers, who are otherwise required to issue

invoices for B2B and export transactions through

e-invoicing, appropriate penal action, as

mentioned in sub-para (ii) above, may be initiated

under the CGST Act and Rules made thereunder.

To begin with, emphasis should be laid on the

taxpayers who have exceeded aggregate turnover

of more than Rupees Fifty Crore, as sufficient time

has elapsed since e-invoicing has been made

mandatory for these taxpayers from April, 2021.

iv. Any systemic issues, faced by such taxpayers

for issuance of e-invoices, may be brought to the

notice of GSTN/NIC for subsequent remedial

action.

5. The Principal Chief Commissioner/Chief

Commissioner of the CGST Zones are requested to

closely monitor the status of implementation of

e-invoicing provisions by the field officers, within

their zones. The officers of the field formations may

be suitably advised to implement the above

mentioned provisions for ensuring strict adherence

to mandatory e-invoicing by the eligible taxpayers.

This issues with the approval of Revenue

Secretary.

Sanjay Mangal, Principal Commissioner (GST).

821

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 31

(EXTRAORDINARY)

3RD NOVEMBER, 2023

Department of Panchayati Raj and Community Development

Directorate of Panchayats

——

Read: Notice of Election and Public Notice

FORM I

[See Rule 10(1)]

Notice is hereby given that:-

The bye-elections will be held to elect the members of the below mentioned Village Panchayats on 28th

January, 2024.

Sr. No.

Name of the Village Panchayat

Ward No.

Reserved for

OBC/ST/Woman

1.

V. P. Arpora-Nagoa, Bardez

IV

General.

2.

V. P. Sirsaim, Bardez

V

OBC (Women).

Nominations may be delivered by a candidate to the Returning Officer in his office between such hours as

to be fixed by the State Election Commission.

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

Menino D’souza, IAS, Secretary (Panchayats).

Porvorim, 30th October, 2023.

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