Reg. No. RNP/GOA/32/2024-26
RNI No. GOAENG/2002/6410
SERIES I No. 44
Panaji, 5th February, 2025 (Magha 16, 1946) EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
—–
Notification
38/1/2017-Fin(R&C)(287)/27548
Ref.: Notification No. 07/2025–Central Tax, issued by Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 72(E), dated the 23rd January, 2025.
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 (Amendment) Rules, 2025.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 23rd day of January, 2025.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, after rule 16, the following rule shall be inserted, namely:—
"16A. Grant of temporary identification number.— Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12.".
3. In the said rules, with effect from a date to be notified, in rule 19, in sub-rule (1), after the words, letters and figures "FORM GST REG-10", the words, letters and figures "or in the intimation furnished by the composition taxpayer in FORM GST CMP-02" shall be inserted.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 44 (EXTRAORDINARY) 5TH FEBRUARY, 20254. In the said rules, with effect from a date to be notified, in rule 87, in the sub-rule (4), after the words "common portal", the words, figures and letters "as per rule 16A" shall be inserted.
5. In the said rules, with effect from a date to be notified, for FORM REG-12, the following form shall be substituted, namely:—
"FORM GST REG-12
[See Rule 16(1), 16A]
Reference Number: Date:
To (Name):
(Address):
Temporary Registration Number/Temporary Identification Number
Order of Grant of Temporary Registration/Suo Moto Registration/Temporary Identification Number
Whereas, the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under:
PART A
| Details of person to whom temporary registration granted | NaN | |||
| 1. | Name and Legal Name, if applicable | NaN | ||
| 2. | Gender | Male/Female/Other | NaN | |
| 3. | Father's Name | NaN | ||
| 4. | Date of Birth | DD/MM/YYYY | NaN | |
| 5. | Address of the Person | Building No./Flat No. | NaN | |
| Floor No. | NaN | |||
| Name of Premises/Building | NaN | |||
| Road/Street | NaN | |||
| Town/City/Locality/Village | NaN | |||
| Block/Taluka | NaN | |||
| District | NaN | |||
| State | NaN | |||
| PIN Code | NaN | |||
| 6. | Permanent available Account Number of the person, if | NaN | ||
| 7. | Mobile No. | NaN | ||
| 8. | Email Address | NaN | ||
| 9. | Other ID, if any (Voter ID No./Passport No./Driving License No./Aadhaar No./Other) | NaN | ||
| 10. | Reasons for temporary registration | NaN | ||
| 11. | Effective date of registration/ /temporary ID | NaN | ||
| 12. | Registration No./Temporary ID | NaN |
13. Details of Bank Account(s) (Optional)
| Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) |
Details of Bank Account 1
Account Number
IFSC
Type of Account
Bank Name
To be auto-populated (Edit mode)
Branch Address
Note – Add more bank accounts.
(Upload of Seizure Memo/Detention Memo/Any other
<> Signature
Place: <>:
Date: Designation/Jurisdiction:
Note: A copy of the order will be sent to the corresponding Central/State Jurisdictional Authority.
PART B
Whereas, the undersigned has sufficient reason to believe that you are liable to make any payment under the Act, and therefore, you are hereby granted a temporary identification number as per the following details:
| Details of person to whom temporary identification number has been granted | |||
| 1. | Name and Legal Name, if applicable | ||
| 2. | Gender | Male/Female/Other | |
| 3. | Father's Name | ||
| 4. | Date of Birth | DD/MM/YYYY | |
| 5. | Address of the Person | Building No./Flat No. | |
| Floor No. | |||
| Name of Premises/Building | |||
| Road/Street | |||
| Town/City/Locality/Village | |||
| Block/Taluka | |||
| District | |||
| State | |||
| PIN Code | |||
| 6. | Permanent Account Number of the person, if available | ||
| 7. | Mobile No. | ||
| 8. | Email Address | ||
| 9. | Other ID, if any (Voter ID No./Passport No./Driving License No./Aadhaar No./Other) | ||
| 10. | Effective date of temporary ID | ||
| 11. | Temporary ID |
12. Details of Bank Account(s) (Optional)
| Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) |
Details of Bank Account
Account Number
IFSC
Type of Account
Bank Name
To be auto-populated (Edit mode)
Branch Address
Note – Add more bank accounts.
Signature
Place <>:
Date: Designation/Jurisdiction:
Note: A copy of the order will be sent to the corresponding Central/State Jurisdictional Authority.".
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R & C).
Porvorim, 5th February, 2025.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 44 (EXTRAORDINARY) 5TH FEBRUARY, 2025Notification
38/1/2017-Fin(R&C)(288)/27549
Ref.: Notification No. 08/2025–CENTRAL TAX issued by, Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O. 419(E) dated the 23rd January, 2025.
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), the Government 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 years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23, which is in excess of the late fee payable under Section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025:
Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the said financial years shall be available.
2. This notification shall be deemed to have come into force with effect from the 23rd day of January, 2025.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R & C).
Porvorim, 5th February, 2025.
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