1933

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

1933

__________________________________________________________________________________________

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

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.

SERIES I No. 44

Panaji, 5th February, 2025 (Magha 16, 1946)

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

RNI No. GOAENG/2002/6410

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 44

(EXTRAORDINARY)

5TH FEBRUARY, 2025

1934

4. 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

Name and Legal Name, if applicable

Gender

Male/Female/Other

Father’s Name

Date of Birth

DD/MM/YYYY

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

Permanent available Account Number of

the person, if

Mobile No.

Email Address

Other ID, if any

(Voter ID No./Passport No./Driving

License No./Aadhaar No./Other)

10.

Reasons for temporary registration

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 44

(EXTRAORDINARY)

5TH FEBRUARY, 2025

1935

11.

Effective date of registration/

/temporary ID

12.

Registration No./Temporary ID

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

Type of

Account

IFSC

Bank Name

Branch

Address

To be auto-populated (Edit mode)

Note – Add more bank accounts.

(Upload of Seizure Memo/Detention Memo/Any other

<<You are hereby directed to file application for proper registration within ninety days of the issue

of this order>>

Signature

Place: <<Name of the Officer>>:

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

Name and Legal Name, if applicable

Gender

Male/Female/Other

Father’s Name

Date of Birth

DD/MM/YYYY

Address

of the

Person

Building No./Flat No.

Floor No.

Name of Premises/Building

Road/Street

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 44

(EXTRAORDINARY)

5TH FEBRUARY, 2025

1936

Town/City/Locality/Village

Block/Taluka

District

State

PIN Code

Permanent Account Number of the

person, if available

Mobile No.

Email Address

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

Type of

Account

IFSC

Bank Name

Branch

Address

To be auto-populated (Edit mode)

Note – Add more bank accounts.

Signature

Place <<Name of the Officer>>:

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, 2025

1937

Notification

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.

www.goaprintingpress.gov.in

Published and Printed by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE–Rs. 5.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA–355/100–2/2025.