629

Panaji, 15th May, 2023 (Vaisakha 25, 1945)

SERIES I No. 6

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 Finance

Revenue & Control Division

––

Notification

38/1/2017-Fin(R&C)(242)/3442

In exercise of the powers conferred by

section 128 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 makes the following

further amendments in the Government

notification No. 38/1/2017-Fin(R&C)(38)/323

12th January, 2018 published in the Official

Gazette, Extraordinary, Series I, No. 41 dated

the 16th January, 2018, namely:—

In the said notification, after the sixth

proviso, the following proviso shall be

inserted, namely:—

“Provided also that the amount of late

fee payable under section 47 of the said

Act shall stand waived which is in excess

of Two Hundred and fifty rupees and shall

stand fully waived where the total amount

of State tax payable in the said return is

nil, for the registered persons who fail to

furnish the return in FORM GSTR-4 for the

EXTRAORDINARY

No. 3

quarters from July, 2017 to March 2019 or

for the Financial years from 2019-20 to

2021-22 by the due date but furnish the

said return between the period from the

1st day of April, 2023 to the 30th day of

June, 2023.”.

This notification shall be deemed to have

come into force with effect from 31st day of

March, 2023.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 12th May, 2023.

–––––––

Notification

38/1/2017-Fin(R&C)(243)/3443

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 that the registered

person, whose registration has been

cancelled under clause (b) or clause (c) of

sub-section (2) of section 29 of the said Act

on or before the 31st day of December, 2022,

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 3)

15TH MAY, 2023

630

Notification

38/1/2017-Fin(R&C)(244)/3444

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 that the registered

persons who failed to furnish a valid return

within a period of thirty days from the service

of the assessment order issued on or before

the 28th day of February, 2023 under sub-

section (1) of section 62 of the said Act, as

the classes of registered persons, in respect

of whom said assessment order shall be

deemed to have been withdrawn, if such

registered persons follow the special

procedures as specified below, namely,—

(i) the registered persons shall furnish

the said return on or before the 30th day

of June 2023;

(ii) the return shall be accompanied by

payment of interest due under sub-section

(1) of section 50 of the said Act and the

late fee payable under section 47 of the

said Act,

irrespective of whether or not an appeal had

been filed against such assessment order

under section 107 of the said Act or whether

or not the appeal, if any, filed against the

said assessment order has been decided.

This notification shall be deemed to have

come into force with effect from 31st day of

March, 2023.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 12th May, 2023.

–––––––

Notification

38/1/2017-Fin(R&C)(245)/3445

In exercise of the powers conferred by

section 128 of the Goa Goods and Services

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

referred to as the said Act), the Government

and who has failed to apply for revocation of

cancellation of such registration within the

time period specified in section 30 of the said

Act as the class of registered persons who

shall follow the following special procedure

in respect of revocation of cancellation of such

registration, namely:–

(a) the registered person may apply for

revocation of cancellation of such

registration upto the 30th day of June, 2023;

(b) the application for revocation shall

be filed only after furnishing the returns

due upto the effective date of cancellation

of registration and after payment of any

amount due as tax, in terms of such returns,

along with any amount payable towards

interest, penalty and late fee in respect of

the such returns;

for filing application for revocation of

cancellation of registration shall be

available in such cases.

Explanation: For the purposes of this

notification, the person who has failed to

apply for revocation of cancellation of

registration within the time period specified

in section 30 of the said Act includes a

person whose appeal against the order of

cancellation of registration or the order

rejecting application for revocation of

cancellation of registration under section

107 of the said Act has been rejected on

the ground of failure to adhere to the time

limit specified under sub-section (1) of

section 30 of the said Act.

This notification shall be deemed to have

come into force with effect from 31st day of

March, 2023.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 12th May, 2023.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 3)

15TH MAY, 2023

631

of Goa, on the recommendations of the Council, hereby waives the amount of late fee referred

to in section 47 of the said Act in respect of the return to be furnished under section 44 of

the said Act for the financial year 2022-23 onwards, which is in excess of amount as specified

in Column (3) of the Table below, for the classes of registered persons mentioned in the

corresponding entry in Column (2) of the Table below, who fails to furnish the return by the

due date, namely:—

TABLE

Serial Number

Class of registered persons

Amount

(1)

(2)

(3)

Registered persons having an aggregate

Twenty-five rupees per day, subject to a

turnover of up to five crore rupees in the

maximum of an amount calculated at 0.02

relevant financial year.

per cent. of turnover in the State.

Registered persons having an aggregate

Fifty rupees per day, subject to a maximum

turnover of more than five crores rupees

of an amount calculated at 0.02 per cent.

and up to twenty crore rupees in the

of turnover in the State.

relevant financial year.

Provided that for the registered persons who fail to furnish the return under section 44 of

the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20,

2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April,

2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said

Act payable in respect of the said return, shall stand waived which is in excess of ten

thousand rupees.

This notification shall be deemed to have come into force with effect from 31st day of

March, 2023.

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

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

Porvorim, 12th May, 2023.

–––––––

Notification

38/1/2017-Fin(R&C)(246)/3446

In exercise of the powers conferred by section 128 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 waives the amount of late fee referred to in section 47 of the Act, which is in excess

of five hundred rupees for the registered persons who fail to furnish the final return in FORM

GSTR-10 by the due date but furnish the said return between the period from the 1st day of

April, 2023 to the 30th day of June, 2023.

This notification shall be deemed to have come into force with effect from 31st day of

March, 2023.

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

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

Porvorim, 12th May, 2023.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 3)

15TH MAY, 2023

632

Notification

38/1/2017-Fin(R&C)(247)/3447

In exercise of the powers conferred by

section 168A of the Goa Goods and Services

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

referred to as the said Act) read with section

20 of the Integrated Goods and Services

Tax Act, 2017 (13 of 2017), and section 21 of

the Union territory Goods and Services

Tax Act, 2017 (14 of 2017) and in

partial modification of the Government

Notifications No. 38/1/2017-Fin(R&C)(148),

dated the 05-06-2020, published in the

Official Gazette, Extraordinary, Series I,

No. 10 dated the 08-06-2020, No. 38/1/2017-

Fin(R&C)(199) dated the 25-05-2020,

published

the

Official

Gazette,

Extraordinary, Series I, No. 8 dated the

26-05-2020 and No. 38/1/2017-Fin(R&C)(231)/

528 dated the 08-07-2022, published in the

Official Gazette, Extraordinary, Series I, No.

14 dated the 08-07-2022, the Government, on

the recommendations of the Council, hereby,

extends the time limit specified under sub-

section (10) of section 73 for issuance of order

under sub-section (9) of section 73 of the said

Act, for recovery of tax not paid or short paid

or of input tax credit wrongly availed or

utilised, relating to the period as specified

below, namely:—

(i) for the financial year 2017-18, up to

the 31st day of December, 2023;

(ii) for the financial year 2018-19, up to

the 31st day of March, 2024;

(iii) for the financial year 2019-20, up to

the 30th day of June, 2024.

This notification shall be deemed to have

come into force with effect from 31st day of

March, 2023.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 12th May, 2023.

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