1141

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

1319

__________________________________________________________________________________________

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

EXTRAORDINARY

No. 4

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

—–

Notification

38/1/2017-Fin(R&C)(283)/26946

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. (1) These rules may be called the Goa

Goods and Services Tax (Third Amendment)

Rules, 2024.

(2) Save as otherwise provided in these

rules, they shall come into force on the date of

their publication in the Official Gazette.

2. In the Goa Goods and Services Tax

Rules, 2017 (hereinafter referred to as the said

rules), in rule 36, in sub-rule (3), after the

words “suppression of facts”, the words and

figures “under Section 74” shall be inserted.

3. In the said rules, in rule 46, with effect

from 1st day of November, 2024,—

(a) after clause (s), the second proviso

shall be omitted;

(b) in the third proviso, for the words

“Provided also that in the case of”, the

words “Provided further that in the case

of” shall be substituted;

4. In the said rules, after rule 47, the

following rule shall be inserted with effect

from the 1st day of November, 2024,

namely:—

“47A. Time limit for issuing tax invoice in

cases where recipient is required to issue

invoice.— Notwithstanding anything con-

tained in rule 47, where an invoice referred

to in rule 46 is required to be issued under

clause (f) of sub-section (3) of Section 31 by

a registered person, who is liable to pay

tax under sub-section (3) or sub-section (4)

of Section 9, he shall issue the said invoice

within a period of thirty days from the date

of receipt of the said supply of goods or

services, or both, as the case may be.”.

5. In the said rules, , in rule 66, in sub-rule

(1), after the word, letters and figure “FORM

GSTR-7”, the words “, on or before the tenth

day of the month succeeding the calendar

month,” shall be inserted with effect from the

1st day of November, 2024.

SERIES I No. 30

Panaji, 30th October, 2024 (Kartika 8, 1946)

Reg. No. RNP/GOA/32/2024-26

RNI No. GOAENG/2002/6410

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 30

(EXTRAORDINARY No. 4)

30TH OCTOBER, 2024

1320

6. In the said rules, in rule 86, in sub-rule

(4B), in clause (b), the words, brackets and

figures “in contravention of sub-rule (10) of

rule 96,” shall be omitted.

7. In the said rules, in rule 88B, in sub-rule

(1), after the word and figures “or Section 74”,

the words, figures and letter “or Section 74A”

shall be inserted with effect from the 1st day

of November, 2024.

8. In the said rules, in rule 88D, in sub-rule

(3), after the words and figures “or Section

74”, the words, figures and letter “or Section

74A” shall be inserted with effect from the 1st

day of November, 2024.

9. In the said rules, in rule 89,—

(a) in sub-rule (4),—

(i) in clause (B), the words, brackets,

figures and letters “other than the input

tax credit availed for which refund is

claimed under sub-rules (4A) or (4B) or

both” shall be omitted;

(ii) in clause (C), the words, brackets,

figures and letters “, other than the

turnover of supplies in respect of which

refund is claimed under sub-rules (4A) or

(4B) or both” shall be omitted;

(iii) in clause (E), for the long line

beginning with the word “excluding”

and ending with the words “during the

relevant period”, the words “excluding

the value of exempt supplies other than

zero-rated supplies during the relevant

period” shall be substituted;

(b) sub-rules (4A) and (4B) shall be

omitted;

in clause (a), the words, brackets, figures

and letters “other than the input tax

credit availed for which refund is

claimed under sub-rules (4A) or (4B) or

both” shall be omitted.

10. In the said rules, in rule 96, sub-rule (10)

shall be omitted.

11. In the said rules, in rule 96B, in sub-rule

(1), for the words and figures “Section 73 or

74” the words, figures and letters “Section 73

or Section 74 or Section 74A” shall be

substituted with effect from the 1st day of

November, 2024.

12. In the said rules, in rule 121, for the

words

and

figures

“proceedings

under

Section

or,

the

case

may

be,

Section

74”,

the

words,

figures

and

letter “proceedings under Section 73 or

Section 74 or Section 74A, as the case may

be,” shall be substituted with effect from 1st

day of November, 2024.

13. In the said rules, in rule 142 with effect

from the 1st day of November, 2024,––

(a) in sub-rule (1),––

(i) in clause (a), after the words and

figures “or Section 74”, the words,

figures and letter “or Section 74A” shall

be inserted;

(ii) in clause (b), after the words and

figures “of Section 74”, the words,

brackets, figures and letter “or sub-

-section (3) of Section 74A” shall be

inserted;

(b) in sub-rule (1A), after the words and

figures

“of

Section

74”,

the

words,

brackets, figures and letter “or sub-section

(1) of Section 74A” shall be inserted;

and figures “or, as the case may be, tax,

interest and penalty in accordance with the

provisions of sub-section (5) of Section 74”,

the words, brackets, figures and letters “or

clause (i) of sub-section (8) of Section 74A,

as the case may be, or tax, interest and

penalty in accordance with the provisions

of sub-section (5) of Section 74 or clause (i)

of sub-section (9) of Section 74A” shall be

substituted;

(d) in sub-rule (2B), after the words and

figures “or Section 74”, the words, figures

and letter “or Section 74A” shall be

inserted;

(e) for sub-rule (3), the following sub-rule

shall be substituted, namely:––

“(3) Where the person chargeable with

tax makes payment of tax and interest

under sub-section (8) of Section 73 or

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 30

(EXTRAORDINARY No. 4)

30TH OCTOBER, 2024

1321

under clause (ii) of sub-section (8) of

Section 74A, as the case may be, or tax,

interest and penalty under sub-section

(8) of Section 74 or under clause (ii) of

sub-section (9) of Section 74A, as the

case may be, within the period specified

therein, or where the person concerned

makes payment of the amount referred to

in sub-section (1) of Section 129 within

seven days of the notice issued under

sub-section (3) of that Section but before

the issuance of order under the said sub-

-section (3), he shall intimate the proper

officer of such payment in FORM GST

DRC-03 and the proper officer shall

issue

an intimation

FORM

GST

DRC-05 concluding the proceedings in

respect of the said notice.”;

(f) in sub-rule (4), after the words and

figures “of Section 74”, the words,

brackets, figures and letters “or sub-

-section (6) of Section 74A” shall be

inserted.

(g) in sub-rule (5), after the words and

figures “or Section 74”, the words, figure

and letters “or Section 74A” shall be

inserted.

14. In the said rules, after rule 163, the

following rule shall be inserted with effect

from the 1st day of November, 2024,

namely:—

“164.

Procedure

and

conditions

for

closure of proceedings under Section 128A

in respect of demands issued under Section

73.— (1) Any person who is eligible for

waiver of interest, or penalty, or both in

respect of a notice or a statement

mentioned in clause (a) of sub-section (1) of

Section 128A, may file an application

electronically in FORM GST SPL-01 on the

common portal, providing the details of the

said notice or the statement, as the case

may be, along with the details of the

payments made in FORM GST DRC-03

towards the tax demanded.

(2) Any person who is eligible for waiver

of interest, or penalty, or both, in respect of

orders mentioned in clauses (b) and (c) of

sub-section (1) of Section 128A, may file an

application electronically in FORM GST

SPL 02 on the common portal, providing the

details of the said order, along with the

details of the payments made towards the

tax demanded:

Provided that the payment towards such

tax demanded shall be made only by

crediting the amount in the electronic

liability register against the debit entry

created by the said order:

Provided further that if the payment

towards

such

tax

demanded

has

been made through FORM GST DRC-03, an

application in FORM GST DRC-03A, as

prescribed in sub-rule (2B) of rule 142, shall

be filed by the said person for credit of the

said amount in the Electronic Liability

the

said

demand,

before

filing

the

application in FORM GST SPL 02.

(3) Where the notice or statement or

order mentioned in sub-section (1) of

Section 128A includes demand of tax,

partially on account of erroneous refund

and

partially

for

other

reasons,

application under sub-rule (1) or sub-rule

(2) may be filed only after payment of the

full amount of tax demanded in the said

notice or statement or order, on or before

the

date

notified

under

the

said

sub-section.

(4) Where the notice or statement or

order mentioned in sub-section (1) of

Section 128A includes demand of tax,

partially for the period mentioned in the

said sub-section and partially for the period

other than that mentioned in the said

sub-section, an application under sub-rule

(1) or sub-rule (2) may be filed only after

payment

the

full

amount

tax

demanded in the said notice or statement

or order, on or before the date notified

under the said sub-section.

(5) The amount payable under sub-rule

(1) or sub-rule (2) shall be the amount that

remains payable, after deducting the

amount not payable in accordance with

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SERIES I No. 30

(EXTRAORDINARY No. 4)

30TH OCTOBER, 2024

1322

sub-section (5) or sub-section (6) of Section

16, from the amount payable in terms of the

notice or statement or order under Section

73, as the case may be.

(6) Any person who wishes to file an

application under sub-rule (1) or sub-rule

(2), may do so within a period of three

months from the date notified under

sub-section (1) of Section 128A:

Provided that where an application in

FORM GST SPL-02 is to be filed in cases

referred to in the first proviso to sub-

-section (1) of Section 128A, the time limit

for filing the said application shall be six

months from the date of communication

the

order

the

proper

officer

redetermining such tax under Section 73.

(7) The application under sub-rule (1) or

sub-rule (2) shall be accompanied by

documents

evidencing

withdrawal

appeal or writ petition, if any, filed before

any Appellate Authority, or Tribunal or

Court, as the case may be, to establish that

the applicant is eligible for the waiver of

interest or penalty or both, in terms of

Section 128A:

Provided that where the applicant has

filed an application for withdrawal of an

appeal or writ petition filed before the

Appellate Authority or Appellate Tribunal

or a court, as the case may be, but the order

for withdrawal has not been issued by the

concerned authority till the date of filing of

the application under sub-rule (1) or

sub-rule (2), the applicant shall upload the

copy of such application or document filed

for withdrawal of the said appeal or writ

petition along with the application under

sub-rule (1) or sub-rule (2), and shall upload

the copy of the order for withdrawal of the

said appeal or writ petition on the common

portal, within one month of the issuance of

the said order for withdrawal by the

concerned authority.

(8) Where the proper officer is of the

view that the application made in FORM

GST SPL-01 or FORM GST SPL-02 is liable

to be rejected as not being eligible for

waiver of interest, or penalty, or both, as

per Section 128A, he shall issue a notice on

the common portal to the applicant in

FORM GST SPL-03 within three months

from the date of receipt of the said

application

and

shall

also

give

the

applicant an opportunity of being heard.

(9) On receiving the notice under sub-

-rule (8), the applicant may file a reply to

the said notice on the common portal in

FORM GST SPL-04, within a period of one

month from the date of receipt of the said

notice.

(10) If the proper officer is satisfied that

the applicant is eligible for waiver of

interest and penalty as per Section 128A,

he shall issue an order in FORM GST

SPL-05 on the common portal accepting

the said application and concluding the

proceedings under Section 128A.

(11) In cases where the order in FORM

GST SPL-05 is issued by the proper officer

under sub-rule (10).—

(a) in respect of an application filed in

FORM GST SPL-01 pertaining to a notice

or statement referred to in clause (a) of

sub-section (1) of Section 128A, the

summary of order in FORM GST DRC-07

as per sub-rule (5) of rule 142 shall not be

required to be issued by the proper

officer, in respect of the said notice or

statement;

(b) in respect of an application filed in

FORM GST SPL-02 pertaining to an order

referred to in clause (b) or clause (c) of

sub-section (1) of Section 128A, the

liability created in the part II of

Electronic Liability Register, shall be

modified accordingly.

(12) If the proper officer is not satisfied

with the reply of the applicant, the proper

officer shall issue an order in FORM GST

SPL-07 rejecting the said application.

(13) (a) In cases where notice in FORM

GST SPL-03 has not been issued, the proper

officer shall issue the order under sub-rule

(10) within a period of three months from the

date of receipt of the application in FORM

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 30

(EXTRAORDINARY No. 4)

30TH OCTOBER, 2024

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GST SPL-01 or FORM GST SPL-02, as the case

may be.

(b) In cases where notice in FORM GST

SPL-03 has been issued, the proper officer

shall issue the order in sub-rule (10) or

sub-rule (12) within a period of three months

from the date of receipt of reply of the

applicant in FORM GST SPL-04, or within a

period of four months from the date of

issuance of notice in FORM GST SPL-03

where no reply is received from the applicant.

Explanation.— For the purposes of this

sub-rule, in cases referred to in the proviso to

sub-rule (7), the time period from the date of

filing of the application under sub-rule (1) or

sub-rule (2) till the date of submission of the

order for withdrawal of the appeal or the writ,

as the case may be, shall not be included

while calculating the time period under

clause (a) or clause (b) of this sub-rule.

(14) If no order is issued by the proper

officer within the time limit specified in

sub-rule (13), then the application in FORM

GST SPL-01 or FORM GST SPL-02, as the case

may be, shall be deemed to be approved and

the proceedings shall be deemed to be

concluded.

(15) (a) In cases where no appeal is filed

against the order in FORM GST SPL-07 within

the time period specified in sub-section (1) of

Section 107, the original appeal, if any, filed

by the applicant against the order mentioned

in clause (b) or clause (c) of sub-section (1) of

Section 128A, and withdrawn for filing the

application

FORM

GST

SPL-02

accordance with sub-section (3) of Section

128A, shall be restored.

(b) In cases where an appeal is filed

against the order in FORM GST SPL-07 for

rejection of application for waiver of interest,

or penalty, or both, if—

(i) the appellate authority has held that

the proper officer has wrongly rejected the

application for waiver of interest, or

penalty, or both, in FORM GST SPL-07, the

said appellate authority shall pass an order

in FORM GST SPL-06 on the common portal

accepting

the

said

application

and

concluding the proceedings under Section

128A; or

(ii) the appellate authority has held that

the proper officer has rightly rejected the

application for waiver of interest, or

penalty, or both, in FORM GST SPL-07, the

original appeal, if any, filed by the

applicant against the order mentioned in

clause (b) or clause (c) of sub-section (1) of

Section 128A, and withdrawn for filing the

application in FORM GST SPL-02 in

accordance with sub-section (3) of Section

128A,

shall

restored,

subject

condition that the applicant files an

undertaking electronically on the portal in

FORM GST SPL-08, within a period of three

months from the date of issuance of the

order by the appellate authority in FORM

GST APL-04, that he has neither filed nor

intends to file any appeal against the said

order of the Appellate Authority.

(16) In cases where the taxpayer is

required to pay an additional amount of tax

liability as per the second proviso to sub-

-section (1) of Section 128A, and such

additional payment is not made within the

time limit specified in the said proviso, the

waiver of interest, or penalty, or both, under

the said Section as per the order issued in

FORM GST SPL-05 or FORM GST SPL-06, if

any, shall become void.

(17) In cases where the taxpayer is

required to pay any amount of interest, or

penalty, or both, in respect of any demand

pertaining to erroneous refund or on account

of demand pertaining to the period other than

the period mentioned in sub-section (1) of

Section 128A, and the details of such amount

have been mentioned in FORM GST SPL-05 or

FORM GST SPL-06, the applicant shall pay

the said amount of interest, or penalty, or

both, within a period of three months from the

date of issuance of the order in FORM GST

SPL-05 or FORM GST SPL-06, as the case may

be, and where the said amount is not paid

within the said time period, the waiver of

interest, or penalty, or both, under Section

128A as per the order issued in FORM GST

SPL-05 or FORM GST SPL-06, shall become

void.

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30TH OCTOBER, 2024

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Explanation.— For the purposes of this

rule, the proper officer for issuance of order

under this rule,—

(a) in cases where the application for

waiver of interest, or penalty, or both is

made with respect to a notice or statement

mentioned in clause (a) of sub-section (1) of

Section 128A, shall be the proper officer for

issuance of order as per Section 73; and

(b) in cases where the application for

waiver of interest, or penalty, or both, is

made with respect to an order mentioned

in clause (b) or clause (c) of sub-section (1)

of Section 128A, shall be the proper officer

referred to in Section 79 of the Act.”.

15. In the said rules, for FORM GST REG-20,

the following form shall be substituted,

namely:—

“Form GST REG-20

[See Rule 22(4)]

Reference No.- ZA260821000033A

Date: DD/MM/YYYY

GSTIN/UIN: <GSTIN number>

Show Cause Notice No.: <SCN number> Date: DD/MM/YYYY

Order for Dropping the Proceedings for Cancellation of Registration

This has reference to your reply filed vide ARN…………………… dated……………. in response to the

showcause notice referred to above. Upon consideration of your reply and/or submissions made during

hearing, the proceedings initiated for cancellation of registration stands vacated for the following

reasons:

<<text>>

This is in reference to Notice issued in REG-31 vide Reference Number <SCN number> dated

DD/MM/YYYY for contravention of provisions of rule 10A of the Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017). Since you have furnished the valid details of bank account on the common portal in

the system, the proceedings initiated for cancellation of registration are hereby dropped.

This is in reference to Notice issued in REG-31 vide Reference Number <SCN number> dated

DD/MM/YYYY, for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of Section

29 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017). Since you have filed all the pending

returns which were due on the date of issue of the aforesaid notice, and have made payment of

self-assessed tax, the proceedings initiated for cancellation of registration are hereby dropped.

Suspension of the registration stands revoked with effect from DD/MM/YYYY

Signature

Designation

Jurisdiction Place:

Date:”.

OFFICIAL GAZETTE — GOVT. OF GOA

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16. In the said rules, in FORM GST REG-31,

after paragraph 6, the following shall be

inserted, namely:—

“OR

SUSPENSION DUE TO VIOLATION OF

RULE 10A

1. It has been noticed that as per the

provisions of rule 10A, requiring you to

furnish the details of bank account within

thirty days from the grant of registration, you

have not furnished the valid details of bank

account within thirty days from the date of

grant of registration.

2. The discrepancies or anomalies prima

facie indicate contravention of the provisions

of the Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017) and the rules made

thereunder, such that if not explained

satisfactorily, shall make your registration

liable to be cancelled.

Considering

that

the

above

discrepancies or anomalies are grave and

pose a serious threat to interest of revenue,

as an immediate measure, your registration

stands suspended, with effect from the date

of this communication, in terms of rule 21A.

4. Accordingly, you are requested to

furnish the valid details of bank account on

the common portal or submit a reply to the

jurisdictional tax officer within thirty days

from the receipt of this notice, providing

explanation to the above stated discrepancy

or anomaly or contravention. Any possible

misuse of your credentials on GST common

portal, by any person, in any manner, may

also be specifically brought to the notice of

jurisdictional officer.

5. The suspension of registration shall be

lifted after you furnish the valid details of

bank account on the common portal within

stipulated time.

You

may

please

note

that

your

registration may be cancelled in case you fail

to furnish the valid details of bank account on

the common portal within stipulated time or

fail to furnish a reply within the stipulated

time.

1. It has been noticed that as per the

provisions of rule 10A, requiring you to

furnish the details of bank account within

thirty days from the grant of registration. The

information regarding bank account details

furnished by you are not matching with the

details available with bank.

2. These discrepancies or anomalies prima

facie indicate contravention of the provisions

of the Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017) and the rules made

thereunder, such that if not explained

satisfactorily, shall make your registration

liable to be cancelled.

Considering

that

the

above

discrepancies or anomalies are grave and

pose a serious threat to interest of revenue,

as an immediate measure, your registration

stands suspended, with effect from the date

of this communication, in terms of rule 21A.

4. Accordingly, you are requested to

furnish the valid details of bank account on

the common portal or submit a reply to the

jurisdictional tax officer within thirty days

from the receipt of this notice, providing

explanation to the above stated discrepancy

or anomaly or contravention. Any possible

misuse of your credentials on GST common

portal, by any person, in any manner, may

also be specifically brought to the notice of

jurisdictional officer.

5. The suspension of registration shall be

lifted after you furnish the valid details of

bank account on the common portal within

stipulated time.

You

may

please

note

that

your

registration may be cancelled in case you fail

to furnish the valid details of bank account on

the common portal within stipulated time or

fail to furnish a reply within the stipulated

time.

SUSPENSION DUE TO VIOLATION OF

RULE 21

1. It has been noticed that as per the

provisions of clause (h) or clause (i) of rule 21,

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30TH OCTOBER, 2024

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requiring you to file return under sub-section

(1) of Section 39, have not furnished for a

continuous period of six months or for a

continuous period of two quarters.

2. These discrepancies or anomalies prima

facie indicate contravention of the provisions

of the Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017) and the rules made

thereunder, such that if not explained

satisfactorily, shall make your registration

liable to be cancelled.

3. Considering that the above discre-

pancies or anomalies are grave and pose a

serious threat to interest of revenue, as an

immediate measure, your registration stands

suspended, with effect from the date of this

communication, in terms of sub-rule (2A) of

rule 21A.

4. Accordingly, you are requested to file

return under sub-section (1) of Section 39 on

the common portal or submit a reply to the

jurisdictional tax officer within thirty days

from the receipt of this notice, providing

explanation to the above stated discrepancy

or anomaly or contravention. Any possible

misuse of your credentials on GST common

portal, by any person, in any manner, may

also be specifically brought to the notice of

jurisdictional officer.

5. The suspension of registration shall be

lifted after you file the returns under sub-

-section (1) of Section 39 on the common

portal.

You

may

please

note

that

your

registration may be cancelled in case you fail

to file returns under sub-section (1) of Section

39 on the common portal within stipulated

date or fail to furnish a reply within the

stipulated time.”

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

the table, in Pt. III, in serial number 8, for

serial number A and the entries relating

thereto, the following serial number and

entries shall be substituted, namely:—

“A

ITC as per

GSTR-2B

(table 3

thereof)

<Auto>

<Auto>”.

18. In the said rules, in FORM GST APL-01,

with effect from the 1st day of November,

2024.—

(a) in entry number 15,—

(i) in clause (a), in the Table, in the

first column relating to “Particulars”, in

item (b) relating to “pre-deposit”, for the

brackets, letters, words and figures “(b)

Pre-deposit (10% of disputed tax/cess

but not exceeding Rs. 25 crore each in

respect of CGST, SGST or cess or not

exceeding Rs. 50 crore in respect of IGST

and Rs. 25 crore in respect of cess)”, the

brackets, letters, words, and figures “(b)

Pre-deposit (10% of disputed tax/cess

but not exceeding Rs. 20 crore each in

respect of CGST, SGST, cess, and not

exceeding Rs. 40 crore in respect of

IGST)” shall be substituted;

(ii) in clause (b), in the opening

portion, for the brackets, words, figures

and letters “(pre-deposit 10% of disputed

tax and cess but not exceeding Rs. 25

crore each in respect of CGST, SGST or

cess or not exceeding Rs. 50 crore in

respect of IGST and Rs. 25 crore in

respect of cess)”, the brackets, words,

figures and letters “(pre-deposit 10% of

disputed tax and cess but not exceeding

Rs. 20 crore each in respect of CGST,

SGST, cess, and not exceeding Rs. 40

crore in respect of IGST)” shall be

substituted.

19. In the said rules, in FORM GST APL-05,

with effect from the 1st day of November,

2024,—

(a) in entry number 14,—

(i) in clause (a), in the Table, in the

first column relating to “Particulars”, in

item (b) relating to “pre-deposit”, for the

brackets, letter, words and figures “(b)

Pre-deposit (20% of disputed tax/cess

but not exceeding Rs. 50 crore each in

respect of CGST, SGST or cess or not

exceeding Rs. 100 crore in respect of

IGST and Rs. 50 crore in respect of

cess)”, the brackets, letters, words and

figures “(b) Pre-deposit (10% of disputed

tax/cess but not exceeding Rs. 20 crore

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1321

each in respect of CGST, SGST, cess, and

not exceeding Rs. 40 crore in respect of

IGST)” shall be substituted,

(ii) in clause (b), for the opening

portion,

the

following

shall

substituted, namely:—

“(b) Details of payment of admitted

amount and pre-deposit of 10% of the

disputed

tax

and

cess

but

not

exceeding Rs. 20 crore each in respect

CGST,

SGST,

cess

and

not

exceeding Rs. 40 crore in respect of

IGST.”.

20. In the said rules, in FORM GST INS-01,

in paragraph (C), for the words and figures

“Section 179, 181, 191 and 418 of the Indian

Penal Code”, the words, figures and brackets

“Section 214, 216, 227 and sub-section (3) of

Section 318 of the Bharatiya Nyaya Sanhita,

2023 (45 of 2023)” shall be substituted.

21. In the said rules, in FORM GST DRC-

-01A, with effect from the 1st day of

November, 2024,––

(a) in the heading, after the figures and

brackets “73(5)/74(5)”, the figures, letters,

and brackets “/74A (8)/74A (9)” shall be

inserted;

(b) in PART A ,––

(i) in the subject, after the words,

figures

and

brackets

“Section

73(5)/Section 74(5)”, the figures, letters

and brackets “/74A (8)/74A(9)” shall be

inserted;

(ii) in the first paragraph, after the

words, figures and brackets “under

Section 73(5)/74(5)”, the figures, letters

and brackets “/74A (8)/74A(9)” shall be

inserted;

(iii) after the fourth paragraph, the

following shall be inserted, namely:––

“OR

You are hereby advised to pay the

amount of tax as ascertained above

along with the amount of applicable

interest in full by ……., failing which

Show Cause Notice will be issued under

sub-section (1) of Section 74A read with

clause (i) of sub-section (5) of the said

Section.

You are hereby advised to pay the

amount of tax as ascertained above

along with the amount of applicable

interest and penalty in full by …….,

failing which Show Cause Notice will be

issued under sub-section (1) of Section

74A read with clause (ii) of sub-section

(5) of the said Section.”

after the words, figures and brackets

“under Section 73(5)/74(5)”, the figures,

letters and brackets “/74A(8)/74A (9)” shall

be inserted.

22. In the said rules, after FORM SBY-06,

the following forms shall be inserted with

effect from the 1st day of November, 2024,

namely:—

“

‘FORM GST SPL – 01

[See Rule 164 (1)]

Application for waiver of interest or penalty or both under Section 128A

In respect of a notice or a statement mentioned in clause (a) of sub-section (1) of the said Section

Reference No.

Date:

TABLE 1

S. No.

Particulars

GSTIN/Temporary ID/UIN

Legal Name of the Business (As mentioned in PAN No.)

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Mobile Number

Email Address

Address

Jurisdiction

TABLE 2

S. No.

Details of the notice

Notice/Statement No.

Date of issuance 02/statement

Section under which notice/statement is issued

Drop down

Whether any writ petition is filed against the

notice/statement before High Court/Supreme Court

Drop down

If Yes in ‘4’,

whether the order for withdrawal of writ petition is

issued?

Drop down

Whether

notice/statement

involves

demand

erroneous refunds

Drop down

TABLE 3

Financial Year

Amount demanded in notice/

/statement

(A)

Out of amount mentioned in (A), demand

pertaining only to ITC which has been denied

solely on account of contravention of Section

16(4) and not on any other grounds, and which

has now become eligible as per Section 16(5) or

Section 16(6), if any

(B)

IGST

CGST

SGST

CESS

Total Tax

including

Cess

Interest Penalty

IGST

CGST

SGST

CESS

Total Tax

including

Cess

TOTAL

TABLE 4

(Amount in Rs.)

Amount paid through DRC-03

Payment Reference No.

IGST

CGST

SGST

CESS

Total Tax including

Cess

<Auto>

TOTAL

<Auto>

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TABLE 5

Declaration:

1. I undertake that, I have not filed any writ petition against the said notice/statement.

I undertake that though I had filed a writ petition against the said notice/statement, I have withdrawn the

said writ petition or filed an application for withdrawal of the same and have attached the copy of

withdrawal order or the application filed for withdrawal, with this application.

2. Further, I understand and agree that no appeal shall be filed against the order concluding demand

proceedings, issued under Section 128A, in any forum in the future.

3. I declare that all information provided by me is accurate and truthful. I understand that any incorrect

declaration or suppression of facts will render this application void and may lead to recovery proceedings

for the outstanding dues along with applicable interest and penalties.

TABLE 6

Verification:

I________________ (name of the authorised signatory), hereby declare that the information provided above is

true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or

suppression of facts will render my application void and all benefits under Section 128A will be withdrawn.

TABLE 7

Upload required documents

Self-certified copy of notice/statement

Proof of payment made through FORM GST DRC 03

Proof of withdrawal of writ petition or application filed for

withdrawal of writ petition (if the order for withdrawal has not

been issued) (where applicable)

Any other document (please specify)

Signature of authorised signatory

Name/Designation

Email address

Mobile No.

Instructions:

In entries 1 to 6 of Table 2, the details of the notice/statement against which the application under Section

128A is filed needs to be filled in by the applicant.

In case the notice/statement is available on the common portal, Application Reference Number of the same

needs to be filled. If the same is not available on the portal, the reference number of the manually issued

notice/statement needs to be filled.

In entry 3 of Table 2, the applicant has to choose the option ‘Section 73’ from the dropdown, if the notice/

statement is issued under Section 73 at the first instance, and the option ‘Section 74 read with Section 75(2)’

in case the notice was initially issued under Section 74 and was later deemed to be issued under Section 73,

based on the order of the Appellate Authority/Appellate Tribunal or Court as per Section 75(2).

In Table 3A, columns 2 to 8 will be auto filled, in case the notice/statement is available on the common

portal. If the same is not available on the portal, the details of the same are to be manually filled by the

applicant.

While calculating the amount deductible on account of not being payable in accordance with sub-section (5)

or sub-section (6) of Section 16, from the amount payable in terms of the notice or statement or order under

Section 73, as the case may be, applicant is required to ensure that such amount is deducted only where

Input Tax Credit has been denied solely on account of contravention of Section 16(4) and not on any other

grounds.

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FORM GST SPL-02

[See rule 164(2)]

Application for waiver of interest or penalty or both under Section 128A, in respect of an order mentioned

in clause (b) or clause (c) of sub-section (1) of the said Section

Reference No.

TABLE 1

No.

Particulars

Remarks

GSTIN/Temporary ID/UIN

Legal Name of the Business (As mentioned in PAN No.)

<Auto>

Mobile Number

<Auto>

Email Address

<Auto>

Address

<Auto>

Jurisdiction

<Auto>

TABLE 2

S. No.

Details of the demand order

Demand Order No.

Date of issuance of order

Section under which order is issued

Drop down

Whether any appeal or writ petition is filed against

order before the Appellate Authority/Appellate

Tribunal/High Court/Supreme Court

Drop down

If Yes in ‘4’,

whether the order for withdrawal of appeal or writ

petition is issued?

Drop down

Whether demand order involves demand of

erroneous refunds

Drop down

TABLE 3

(Amount in Rs.)

Financial Year

Amount demanded in the order (A)

Out of the amount mentioned in (A),

demand pertaining only to ITC which

has been denied solely on account of

contravention of Section 16(4) and not

on any other grounds, and which has

now become eligible as per Section

16(5) or Section 16(6)

(B)

IGST

CGST

SGST

CESS

Total Tax

including

Cess

Interest

Penalty

IGST

CGST

SGST

CESS

Total Tax

including

Cess

TOTAL

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TABLE 4

Amount paid through payment Facility against demand order mentioned in Table 3 [including those paid

through FORM GST DRC-03 and later adjusted through filing an application in FORM GST DRC-03A]

Credit

entry

Reference

No.

Reference

number of FORM

GST DRC-03

(where

applicable)

Reference number

of FORM GST

DRC-03A (where

applicable)

IGST

CGST

SGST

CESS

Total Tax

including

Cess

<Auto>

Total

<Auto>

TABLE 5

Declaration:

1. I undertake that, I have not filed any appeal or writ petition against the said order.

I undertake that though I had filed an appeal/writ petition against the said order, I have withdrawn the

said appeal/writ petition (or) I have filed an application for withdrawal of the same and have attached

the copy of withdrawal order or the application filed for withdrawal, with this application.

2. Further, I understand and agree that no appeal shall be filed against the order concluding demand

proceedings, issued under Section 128A in any forum in the future.

3. I also undertake that on issue of an order concluding demand proceedings issued under Section 128A, no

writ shall be filed against the order mentioned in Table 2 of this form.

4. If an application is filed/has been filed by the department against the order mentioned in Table 2 or if

any proceedings are initiated under sub-section (1) of Section 108 against the said order, and the

Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may

be, issues an order enhancing my tax liability, I undertake to pay the additional amount of tax payable

within three months from the date of the said order of the Appellate Authority or the Appellate Tribunal

or the court or the Revisional Authority, as the case may be, as per second proviso to sub-section (1) of

Section 128A.

5. I declare that all information provided by me is accurate and truthful. I understand that any incorrect

declaration or suppression of facts will render this application void and lead to recovery proceedings for

the outstanding dues along with applicable interest and penalties.

TABLE 6

6 Verification:

I________________ (name of the authorised signatory), hereby declare that the information provided above is

true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or

suppression of facts will render this application void and the benefits provided under Section 128A will not

be valid.

TABLE 7

Upload required documents

Self-certified copy of the order

Proof of withdrawal of appeal/writ petition or

application filed for withdrawal of appeal/writ

petition (if the order for withdrawal has not been

issued) (where applicable)

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Proof of payment made towards demand/paid

through FORM GST DRC-03 and adjusted through

FORM GST DRC-03A

Any other document (please specify)

Signature of authorized signatory

Name/Designation…………..

Email address……………….

Mobile No……………….

Instructions:

In columns 1 to 6 of Table 2, the details of the order against which the application under Section 128A is

filed needs to be filled in by the applicant.

In case the order is available on the common portal, ARN number of the same needs to be filled. If the same

is not available on the portal, the order number of the manually issued order needs to be filled.

In Table 3, columns 2 to 8 will be auto filled, in case the order is available on the common portal. If the

same is not available on the portal, the details of the same are to be manually filled in by the applicant.

Similarly, the reference number of the credit entry (made in ELR-Part II) needs to be filled in column 1 of

Table 4. In case the payment intended to be made towards the said demand order was originally paid

through FORM GST DRC-03, and later adjusted through filing an application in FORM GST DRC-03A, the

reference numbers of the same are to be filled in columns 2 and 3, and the rest of the columns will be auto-

filled.

While calculating the amount deductible on account of not being payable in accordance with sub-section (5)

or sub-section (6) of Section 16, from the amount payable in terms of the notice or statement or order under

Section 73, as the case may be, applicant is required to ensure that such amount is deducted only where

ITC has been denied solely on account of contravention of Section 16(4) and not on any other grounds.

_____

FORM GST SPL–03

Notice in response to an application filed under Section 128A

[See rule 164(8)]

Date:

Reference No.:

GSTIN of applicant ……………………………

Legal Name of applicant ………………………

Address of applicant …………………………

Reference No. of FORM GST SPL-01 or FORM GST SPL-02 ………… dated ……………

Subject: Notice in response to application filed under Section 128A-regarding

1. Whereas, you have submitted an application under Section 128A, declaring your outstanding dues

and seeking waiver of interest and penalty in the FORM GST SPL-01/FORM GST SPL-02 bearing

reference No. …………… dated ………….

2. Upon verification of your application and the details provided therein, your application is liable to be

rejected for the following reasons:

- [Reason 1]

- [Reason 2]

OR/AND

In this regard, it appears that the amount of tax is short paid by you as given below:

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Demand details (A)

Demand paid through

FORM GST DRC 03 (in

case of notice/

/statement) or by

crediting electronic

liability register in case

of orders

Out of amount

mentioned in (A),

demand pertaining

only to ITC which has

been denied solely on

account of

contravention of

Section 16(4) and not

on any other grounds,

and which has now

become eligible as per

Section 16(5) or Section

16(6), if any

Demand Short Paid

Notice id/Order id No.

Financial Period

IGST

CGST

SGST

CESS

Total Tax including Cess

IGST

CGST

SGST

CESS

Total Tax including Cess

IGST

CGST

SGST

CESS

Total Tax including Cess

IGST

CGST

SGST

CESS

Total Tax including Cess

Drop

down

Drop

down

You are hereby required to show cause, along with necessary documents in FORM GST SPL-04, to

support your claim, as to why your application No. ……….. dated …….. should not be rejected.

You are also granted an opportunity for a personal hearing on [date and time] at [venue]. You may

appear in person or through an authorized representative to present your case.

[Signature]

[Name of the Tax Officer]

[Designation]

[Jurisdiction]

[Address]

Upload Attachment

______

FORM GST SPL-04

[See rule 164(9)]

Reply to notice issued under rule 164(8)

Date:

Reference No.:

Proper Officer ……………………………

Jurisdiction ……………………………

Legal Name of the applicant……………………………

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Address of applicant …………………………

Reference No. of FORM GST SPL-03: ……. Dated …..

Subject: Reply to the notice issued in respect of application filed under Section 128A.

Sir/Madam,

This is in reference to the notice issued in FORM GST SPL-03 vide No. …………… dated …………. from your office.

The reply is as under:

Enclosures:

The following documents in respect of payment proof or additional submissions are enclosed for your reference:

•

Document 1: [Taxpayer’s Document 1]

•

Document 2: [Taxpayer’s Document 2]

•

Document 3: [Taxpayer’s Document 3]

Verification:

I ________________ hereby solemnly affirm and declare that the information given hereinabove are true and correct to

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

[Signature of Authorised Signatory]

[Name of the authorised signatory]

[Designation/Status]

[Date]

_____

FORM GST SPL-05

[See rule 164 (10)]

Order for conclusion of proceedings as per Section 128A

Reference No. ……

Date:

To,

GSTIN of applicant ……………………………

Legal Name of applicant ……………………………

Address of applicant …………………………

Reference No. of FORM GST SPL-01/FORM GST SPL-02 …………….. dated ……………

Subject: Order for approval of application submitted under Section 128A

This has reference to your application with reference No. …… dated ….. furnishing details/information and

documents in support of your request for availing the benefit of waiver of interest or penalty or both under Section

128A.

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This has reference to your application with reference No. …… dated ….., and your reply in FORM GST SPL-04

with reference No. …… dated …… furnishing details/information/submission and documents in support of your

request for availing the benefit of waiver of interest or penalty or both under Section 128A.

2. Upon verification of the details provided in your application and the reply, where applicable, waiver of interest

or penalty or both under Section 128A, is allowed as under:

3. Demand Notice/Demand Order Details:

a. Order No./Notice No.:

b. Date of Order/Notice:

Financial Year

Amount demanded in the notice/

/statement/order against which

application under Section 128A

was filed

(A)

Out of the

amount

mentioned in

(A), demand

pertaining

only to ITC

which has

been denied

solely on

account of

contravention

of Section

16(4) and not

on any other

grounds, and

which has

now become

eligible as

per Section

16(5) or

Section 16(6)

Amount already paid towards the said

notice/statement/order

Amount of interest and penalty waived as per

Section 128A

Remaining amount of interest and penalty, payable,

if any, by the applicant (in cases referred to in sub-

rule (3) and sub-rule (4) of rule 164)

Place of Supply (PoS)

Act

Tax including cess

Interest

Penalty

Fee

Others

Tax including

cess

Place of Supply

(PoS)

Act

Tax including cess

Interest

Penalty

Fee

Others

Interest

Penalty

Interest

Penalty

CGST

SGST

IGST

Cess

TOTAL

CGST

SGST

IGST

Cess

TOTAL

[Signature]

[Name of the Tax Officer]

[Designation]

[Jurisdiction]

[Address]

Notes-

Any incorrect declaration or suppression of facts will render this approval void and may lead to recovery

proceedings for the outstanding dues along with applicable interest and penalties.

1335

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FORM GST SPL-06

[See Rule 164 (15)(b)(i)]

Order for conclusion of proceedings as per Section 128A

Reference No. ……

Date:

To,

GSTIN of applicant ……………………………

Legal Name of applicant ……………………………

Address of applicant …………………………

Name of the authorised representative-

Reference No. of FORM GST SPL-01/FORM GST SPL-02 …………….. dated ……………

Reference No. of FORM GST SPL-07 ……………… dated ………….

Reference No. of FORM GST APL-01 ……………… dated ………….

Subject: Order for approval of application submitted under Section 128A

1. This has reference to your appeal with reference No. …… dated ….. furnishing

details/information/prayer and documents in support of your request for availing the benefit of

waiver of interest or penalty or both under Section 128A.

2. Upon verification of the details provided in your application and the reply, where applicable,

waiver of interest or penalty or both under Section 128A, is allowed as under:

3. Demand Notice/Demand Order Details:

a. Order No./Notice No.:

b. Date of order/Notice:

Financial Year

Amount demanded in the notice/

/statement/order against which

application under Section 128A

was filed

(A)

Out of the

amount

mentioned in

(A), demand

pertaining

only to ITC

which has

been denied

solely on

account of

contravention

of Section

16(4) and not

on any other

grounds, and

which has

now become

eligible as

per Section

16(5) or

Section 16(6)

Amount already paid towards the said

notice/statement/order

Amount of interest and penalty waived as per

Section 128A

Remaining amount of interest and penalty, payable,

if any, by the applicant (in cases referred to in

sub-rule (3) and sub-rule (4) of rule 164)

Place of Supply (PoS)

Act

Tax including cess

Interest

Penalty

Fee

Others

Tax including

cess

Place of Supply

(PoS)

Act

Tax including cess

Interest

Penalty

Fee

Others

Interest

Penalty

Interest

Penalty

CGST

SGST

IGST

Cess

TOTAL

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CGST

SGST

IGST

Cess

TOTAL

[Signature]

[Name of the Appellate Authority]

[Designation]

[Jurisdiction]

Notes-

Any incorrect declaration or suppression of facts will render this approval void and may lead to recovery

proceedings for the outstanding dues along with applicable interest and penalties.

______

FORM GST SPL-07

[See rule 164(12)]

Order for Rejection of Application submitted under Section 128A

Reference No. ……..

Date:

To,

GSTIN of applicant ……………………………

Legal Name of applicant ……………………………

Address of applicant …………………………

Reference is invited to:

Particulars

Reference No.

Dated

Application in FORM GST SPL-01/FORM GST SPL-02

Show Cause Notice in FORM GST SPL-03:

Reply to the Show Cause Notice in FORM GST SPL-04:

Subject: Order for Rejection of Application submitted under Section 128A

This has reference to your application with reference No. …… dated ….. furnishing

details/information and documents in support of your request for availing the benefit of waiver of interest

and penalty under Section 128A. The notice referred to above was issued to you to explain the reasons as

to why the said application should not be rejected, for which you had furnished reply dated ……/no reply

was furnished by you.

2. Introduction:

3. Submissions, if any:

4. Conclusion:

Based on the verification your application with reference No. …….. dated …… filed under Section

128A, is hereby rejected.

5. Summary of rejection:

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Order id/SCN id

Reason for rejection

Options in <Drop Down>

Full payment not made.

Payment made after the date notified in Section 128A.

Notice/Order pertaining to Sections other than Section 73.

Appeal/writ petition filed before Appellate Authority/Appellate Tribunal/

/High Court/Supreme Court not withdrawn.

Others, please specify.

[Signature]

[Name of the Tax Officer]

………

[Designation]……….

[Office Name] ………..

[Contact Information]…………

______

FORM GST SPL-08

[See rule 164(15)(b)(ii)]

Undertaking submitted under rule 164(15)(b)(ii)

Date:

Reference No.:

1. Legal Name of the applicant……………………………

2. Address of applicant …………………………

3. GSTIN of the applicant:

4. Reference No. of FORM GST SPL-02: ……. dated …..

5. Reference No. of FORM GST SPL-07: ……. dated …..

6. Reference No. of FORM GST APL-04 passed with reference to FORM GST SPL-07 specified at

serial number 5 above: ……. dated …..

7. Reference number of appeal filed originally but subsequently withdrawn …… dated …….

Subject: Undertaking submitted in respect of Rule 164(15)(b)(ii).

Sir/Madam,

I hereby undertake not to file an appeal against the order of the appellate authority bearing

reference number …… dated …., as specified at serial number 6 above, and accordingly I pray for

restoration of my appeal filed vide reference number …… dated …. as specified at serial number 7 above.

I ________________ hereby solemnly affirm and declare that the information given hereinabove are

true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

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

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

Porvorim, 29th October, 2024.

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Notification

38/1/2017-Fin(R&C)(284)/26947

In exercise of the powers conferred by sub-section (1) of Section 128A of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017) (the said Act), the Government of Goa, on the

recommendations of the Council, hereby notifies the respective date specified in Column (3)

of the Table below, as the date upto which payment for the tax payable as per the notice, or

statement, or the order referred to in clause (a) or clause (b) or clause (c) of the said Section, as

the case may be, can be made by the class of registered person specified in the corresponding

entry in column (2) of the said Table, namely:—

TABLE

Sl. No.

Class of registered person

Date upto which payment for the tax payable as per

the notice or statement or the order referred to in

clause (a) or clause (b) or clause (c) of Section 128A of

the said Act, as the case may be, can be made for

waiver of interest, or penalty, or both, under the said

section

(1)

(2)

(3)

Registered persons to whom a notice or

statement or order, referred to in clause

(a) or clause (b) or clause (c) of Section

128A of the said Act, has been issued

31-03-2025

Registered persons to whom a notice

has been issued under sub-section (1) of

Section 74, in respect of the period

referred to in sub-section (1) of Section

128A of the said Act, and an order is

passed or required to be passed by the

proper officer in pursuance of the

direction of the Appellate Authority, or

Appellate Tribunal, or a court,

accordance with the provisions of sub-

section

(2)

Section

75,

for

determination of the tax payable by such

person, deeming as if the notice were

issued under sub-section (1) of Section

73 of the said Act

Date ending on completion of six months from the

date of issuance of the order by the proper officer

redetermining tax under Section 73 of the said

Act.

2. This notification shall come into effect from the 1st day of November, 2024.

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

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

Porvorim, 29th October, 2024.

______

Notification

38/1/2017-Fin(R&C)(285)/26948

In exercise of the powers conferred under the 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 following special procedure for

rectification of order, to be followed by the class of registered persons (hereinafter referred to

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as the said person), against whom any order under Section 73 or Section 74 or Section 107 or

Section 108 of the said Act has been issued confirming demand for wrong availment of input

tax credit, on account of contravention of provisions of sub-section (4) of Section 16 of the said

Act, but where such input tax credit is now available as per the provisions of sub-section (5) or

sub-section (6) of Section 16 of the said Act, and where appeal against the said order has not

been filed, namely:—

2. The said person shall file, electronically on the common portal, within a period of six

months from the date of issuance of this notification, an application for rectification of an

order issued under Section 73 or Section 74 or Section 107 or Section 108 of the said Act, as

the case may be, confirming demand for wrong availment of input tax credit, on account of

contravention of provisions of sub-section (4) of Section 16 of the said Act, but where such

input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of

Section 16 of the said Act, and where appeal against the said order has not been filed.

3. The said person shall, along with the said application, upload the information in the

proforma in Annexure A of this notification.

4. The proper officer for carrying out rectification of the said order shall be the authority

who had issued such order, and the said authority shall take a decision on the said

application and issue the rectified order, as far as possible, within a period of three months

from the date of the said application.

5. Where any rectification is required to be made in the order referred to in paragraph 1

and, the said authority has issued a rectified order thereof, then the said authority shall

upload a summary of the rectified order electronically–

(i) in FORM GST DRC-08, in cases where rectification of an order issued under Section

73 or Section 74 of the said Act is made; and

(ii) in FORM GST APL-04, in cases where rectification of an order issued under Section

107 or Section 108 of the said Act is made.

6. The rectification is required to be made only in respect of demand of such input tax credit

which has been alleged to be wrongly availed in contravention of provisions of sub-section (4)

of Section 16 of the said Act, but where such input tax credit is now available as per the

provisions of sub-section (5) or sub-section (6) of the said Section 16.

7. Where such rectification adversely affects the said person, the principles of natural justice

shall be followed by the authority carrying out such rectification.

ANNEXURE A

Proforma to be uploaded by the registered person along with the application for rectification of order

under special procedure for rectification of order notified under Section 148 of the Goa Goods and Services

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

1. Basic Details:

(a) GSTIN:

(b) Legal Name:

(d) Order in respect of which rectification application has been filed:

(1) Order Reference Number:

(2) Order Date:

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Details of demand confirmed in the said order:

(Amount in Rs.)

Sr.

No.

Financial Year

IGST

CGST

SGST

CESS

Total Tax

including

Cess

Interest

Penalty

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

Total

3. Out of the amount mentioned in the Table in serial number 2 above:

(a) the details of the demand confirmed in the said order, of the input tax credit wrongly availed on

account of contravention of sub-section (4) of Section 16, which is now eligible as per

sub-section (5) of Section 16 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)

(the said Act):

(Amount in Rs.)

Sr.

No.

Financial Year

IGST

CGST

SGST

CESS

Total Tax

including

Cess

Interest

Penalty

2017-18

2018-19

2019-20

2020-21

Total

and/or

(b) the details of the demand confirmed in the said order of the input tax credit wrongly availed on

account of contravention of sub-section (4) of Section 16, other than that mentioned in (a) above,

which is now eligible as per sub-section (6) of Section 16 of the said Act:

(Amount in Rs.)

Sr.

No.

Financial Year

IGST

CGST

SGST

CESS

Total Tax

including

Cess

Interest

Penalty

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

Total

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Declaration:

4. I undertake that, no appeal under Section 107 or Section 112 of the said Act is pending against

the order against which this rectification application is filed.

5. I declare that all information provided by me is accurate and truthful. I understand that any

incorrect declaration or suppression of facts will render this application void and may lead to

recovery proceedings for the outstanding dues along with applicable interest and penalties.

Verification:

I ___________________ (name of the authorised signatory), hereby declare that the information

provided above is true and correct to the best of my knowledge and belief. I understand that any

incorrect declaration or suppression of facts will render my application void.

Signature of authorised signatory

Name/Designation

Email address

Mobile No.

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

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

Porvorim, 29th October, 2024.

_______

Notification

38/1/2017-Fin(R&C)(286)/26949

In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act,

2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), and in

supersession of the Government Notification No. 38/1/2017-Fin(R&C)(206)1498, published in

the Official Gazette, Extraordinary, Series I No. 12 dated the 17th June, 2021, except as respects

things done or omitted to be done before such supersession, the Government of Goa, on the

recommendations of the Council, hereby waives the amount of late fee payable under Section

47 of the said Act by any registered person, required to deduct tax at source under the

provisions of Section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the

month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five

rupees for every day during which such failure continues:

Provided that the total amount of late fee payable under Section 47 of the said Act by such

registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021

onwards, by the due date, shall stand waived which is in excess of an amount of one thousand

rupees:

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