Panaji, 17th February, 2025 (Magha 28, 1946)

SERIES I No. 46

Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

1969

GOVERNMENT OF GOA

Goa Legislature Secretariat

___

LA/LEGN/2025/2866

The following bill which was introduced in

the Legislative Assembly of the State of Goa

on 7th February, 2025 is hereby published for

general information in pursuance of

Rule-138 of the Rules of Procedure and

Conduct of Business of the Goa Legislative

Assembly.

________

The Goa Provision of Water Supply

(Amendment) Bill, 2025

(Bill No. 2 of 2025)

BILL

further to amend the Goa Provision of Water

Supply Act, 2003 (Goa Act 28 of 2003).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-sixth Year of the

Republic of India as follows:—

1. Short title and commencement.— (1) This

Act may be called the Goa Provision of Water

Supply (Amendment) Act, 2025.

SUPPLEMENT

(2) It shall come into force at once.

2. Substitution of Section 6.— In the Goa

Provision of Water Supply Act, 2003 (Goa Act

28 of 2003), for section 6, the following section

shall be substituted, namely:—

“6. Offences and Penalties.— Whoever

contravenes any provision of this Act or of

any rules or orders made thereunder, shall

be liable to pay to the Assistant Engineer,

Public Works Department of the concerned

jurisdictional area, a fine of, rupees ten

thousand, if the contravention is relating

to the user of piped water for domestic

purpose, and rupees fifty thousand, if the

contravention is relating to the user of

piped water for semi domestic or

commercial or industrial purpose.”.

Statement of Objects and Reasons

The Bill seeks to substitute section 6 of the

Goa Provision of Water Supply Act, 2003 (Goa

Act 28 of 2003), in order to simplify the

process for imposing penalty/fines for any

contravention of provisions of the Act or Rules

or Orders, by giving the powers to the

concerned Assistant Engineer of Public Works

Department to ensure quicker and timely

action.

The Bill seeks to achieve the above object.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 46

(SUPPLEMENT)

17TH FEBRUARY, 2025

1970

Financial Memorandum

No financial implications are involved in

this Bill.

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

DR. PRAMOD SAWANT

Porvorim, Goa.

Hon. Chief Minister/

5th February, 2025.

/Public Works.

Assembly Hall,

NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

5th February, 2025.

Assembly of Goa.

_______

ANNEXURE

-------------------------------------------------------------

Extracts of Section 6 of the Goa Provision

of Water Supply Act, 2003

-------------------------------------------------------------

6. Offences and Penalties.— Whoever contravenes

any provision of this Act or of any rules or orders

made thereunder, shall, on conviction by a Judicial

Magistrate be sentenced to pay a fine of, rupees

ten thousand, if the conviction is relating to the

user of piped water for domestic purpose, and

rupees fifty thousand, if the conviction is relating

to the user of piped water for commercial or

industrial purpose.

––––––

LA/LEGN/2025/2867

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 7th February, 2025 is hereby published

for general information in pursuance of

Rule-138 of the Rules of Procedure and

Conduct of Business of the Goa Legislative

Assembly.

The Goa Goods and Services Tax

(Second Amendment) Bill, 2024

(Bill No. 3 of 2025)

BILL

further to amend the Goa Goods and Services

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

BE it enacted by the Legislative Assembly

of Goa in the Seventy-sixth Year of the

Republic of India as follows:—

1. Short title and commencement.— (1) This

Act may be called the Goa Goods and

Services Tax (Second Amendment) Act, 2025.

(2) Save as otherwise provided in this Act,

the provisions of Section 6, 34 and 36 of this

Act shall be deemed to have come into force

with effect from 18th day of October, 2024

and all other provisions of this Act shall be

deemed to have come into force with effect

from 1st day of November, 2024.

2. Amendment of Section 9.— In the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017) (hereinafter referred to as the

“principal Act”), in Section 9, in sub-section

(1), after the words “alcoholic liquor for

human consumption”, the words “and un-

denatured extra neutral alcohol or rectified

spirit used for manufacture of alcoholic liquor,

for human consumption” shall be inserted.

3. Amendment of Section 10.— In Section

10 of the principal Act, in sub-section (5),

after the words and figures “Section 73 or

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

Section 74A” shall be inserted.

4. Insertion of new Section 11A.— After

section 11 of the principal Act, the following

section shall be inserted, namely:—

“11A. Power not to recover Goods and

Services Tax not levied or short-levied

as a result of general practice.—

Notwithstanding anything contained in this

Act, if the Government is satisfied that—

(a) a practice was, or is, generally

prevalent regarding levy of State tax

(including non-levy thereof) on any

supply of goods or services or both; and

(b) such supplies were, or are, liable

to,—

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17TH FEBRUARY, 2025

1971

(i) State tax, in cases where according

to the said practice, State tax was not,

or is not being, levied, or

(ii) a higher amount of State tax than

what was, or is being, levied, in

accordance with the said practice,

the Government may, on the recommendation

of the Council, by notification in the Official

Gazette, direct that the whole of the State tax

payable on such supplies, or, as the case may

be, the State tax in excess of that payable on

such supplies, but for the said practice, shall

not be required to be paid in respect of the

supplies on which the State tax was not, or

is not being levied, or was, or is being, short-

levied, in accordance with the said practice.”.

5. Amendment of Section 13.— In Section

13 of the principal Act, in sub-section (3),—

(i) in clause (b), for the words “by the

supplier:”, the words “by the supplier, in

cases where invoice is required to be issued

by the supplier; or” shall be substituted;

(ii) after clause (b), the following clause

shall be inserted, namely:—

“(c) the date of issue of invoice by the

recipient, in cases where invoice is to be

issued by the recipient:”;

(iii) in the first proviso, after the words,

brackets and letter “or clause (b)”, the words,

brackets and letter “or clause (c)” shall be

inserted.

6. Amendment of Section 16.— In section

16 of the principal Act, with effect from the

1st day of July, 2017, after sub-section (4),

the following sub-sections shall be inserted,

namely:—

“(5) Notwithstanding anything contained

in sub-section (4), in respect of an invoice

or debit note for supply of goods or services

or both pertaining to the Financial Years

2017-18, 2018-19, 2019-20 and 2020-21, the

registered person shall be entitled to take

input tax credit in any return under Section

39 which is filed upto the thirtieth day of

November, 2021.

(6) Where registration of a registered

person is cancelled under Section 29 and

subsequently

the

cancellation

registration is revoked by any order, either

under Section 30 or pursuant to any order

made by the Appellate Authority or the

Appellate Tribunal or court and where

availment of input tax credit in respect of

an invoice or debit note was not restricted

under sub-section (4) on the date of order

of cancellation of registration, the said

person shall be entitled to take the input

tax credit in respect of such invoice or debit

note for supply of goods or services or both,

in a return under Section 39,—

(i) filed upto thirtieth day of November

following the financial year to which such

invoice or debit note pertains or

furnishing of the relevant annual return,

whichever is earlier; or

(ii) for the period from the date of

cancellation of registration or the

effective date of cancellation of

registration, as the case may be, till the

date of order of revocation of cancellation

of registration, where such return is filed

within thirty days from the date of order

revocation

cancellation

registration,

whichever is later.”.

7. Amendment of Section 17.— In Section 17

of the principal Act, in sub-section (5), in

clause (i), for the words and figures “Sections

74, 129 and 130”, the words and figures

“Section 74 in respect of any period upto

Financial Year 2023-24” shall be substituted.

8. Amendment of Section 21.— In Section 21

of the principal Act, after the words and

figures “Section 73 or Section 74”, the words,

figures and letter “or Section 74A” shall be

inserted.

9. Amendment of Section 30.— In Section 30

of the principal Act, in sub-section (2), after

the proviso, the following proviso shall be

inserted, namely:—

“Provided further that such revocation

of cancellation of registration shall be

subject to such conditions and restrictions,

as may be prescribed.”.

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SERIES I No. 46

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17TH FEBRUARY, 2025

1972

10. Amendment of Section 31.— In Section

31 of the principal Act, in sub-section (3),—

(i) in clause (f), after the words and figure

“of Section 9 shall”, the words “, within the

period as may be prescribed,” shall be

inserted;

(ii) after clause (g), the following

Explanation shall be inserted, namely:—

“Explanation.— For the purposes of

clause (f), the expression “supplier who is

not registered” shall include the supplier

who is registered solely for the purpose of

deduction of tax under Section 51.”.

11. Amendment of Section 35.–– In Section

35 of the principal Act, in sub-section (6),

after the words and figures “Section 73 or

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

Section 74A” shall be inserted.

12. Amendment of Section 39.— In Section

39 of the principal Act, for sub-section (3),

the following sub-section shall be substituted,

namely:—

“(3) Every registered person required to

deduct tax at source under Section 51 shall

electronically furnish a return for every

calendar month of the deductions made

during the month in such form and manner

and within such time as may be prescribed:

Provided that the said registered person

shall furnish a return for every calendar

month whether or not any deductions have

been made during the said month.”.

13. Amendment of Section 49.— In Section

49 of the principal Act, in sub-section (8), in

clause (c), after the words and figures

“Section 73 or Section 74”, the words, figures

and letter “or Section 74A” shall be inserted.

14. Amendment of Section 50.— In Section

50 of the principal Act, in sub-section (1), in

the proviso, after the words and figures

“Section 73 or Section 74”, the words, figures

and letter “or Section 74A” shall be inserted.

15. Amendment of Section 51.— In Section

51 of the principal Act, in sub-section (7),

after the words and figures “Section 73 or

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

Section 74A” shall be inserted.

16. Amendment of Section 54.— In section

54 of the principal Act,—

(i) in sub-section (3), the second proviso

shall be omitted;

(ii) after sub-section (14) and before the

Explanation, the following sub-section shall

be inserted, namely:—

“(15) Notwithstanding anything contained

in this section, no refund of unutilised input

tax credit on account of zero rated supply

of goods or of integrated tax paid on

account of zero rated supply of goods shall

be allowed where such zero rated supply

of goods is subjected to export duty.”.

17. Amendment of Section 61.— In Section

61 of the principal Act, in sub-section (3),

after the words and figures “Section 73 or

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

Section 74A” shall be inserted.

18. Amendment of Section 62.— In Section

62 of the principal Act, in sub-section (1),

after the words and figures “Section 73 or

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

Section 74A” shall be inserted.

19. Amendment of Section 63.— In Section

63 of the principal Act, after the words and

figures “Section 73 or Section 74”, the words,

figures and letter “or Section 74A” shall be

inserted.

20. Amendment of section 64.— In Section

64 of the principal Act, in sub-section (2),

after the words and figures “Section 73 or

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

section 74A” shall be inserted.

21. Amendment of Section 65.— In section

65 of the principal Act, in sub-section (7),

after the words and figures “Section 73 or

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

Section 74A” shall be inserted.

22. Amendment of section 66.— In Section

66 of the principal Act, in sub-section (6),

after the words and figures “Section 73 or

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

Section 74A” shall be inserted.

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1973

23. Amendment of Section 70.— In Section

70 of the principal Act, after sub-section (1),

the following sub-section shall be inserted,

namely:—

“(1A) All persons summoned under sub-

-section (1) shall be bound to attend,

either in person or by an authorised

representative, as such officer may direct,

and the person so appearing shall state

the truth during examination or make

statements or produce such documents and

other things as may be required.”.

24. Amendment of Section 73.— In Section

73 of the principal Act,—

(i)

the

title,

after

the

words

“Determination of tax”, the words and

“figures”, pertaining to the period upto

Financial Year 2023-24,” shall be inserted;

(ii) after sub-section (11), the following sub-

-section shall be inserted, namely:—

“(12) The provisions of this section shall

be applicable for determination of tax

pertaining to the period upto Financial Year

2023-24.”.

25. Amendment of Section 74.— In Section

74 of the principal Act,—

(i)

the

title,

after

the

words

“Determination of tax”, the words and figures

“, pertaining to the period upto Financial Year

2023-24,” shall be inserted;

(ii) after sub-section (11) and before

Explanation 1, the following sub-section shall

be inserted, namely:—

“(12) The provisions of this section shall

be applicable for determination of tax

pertaining to the period upto Financial Year

2023-24.”;

(iii) the Explanation 2 shall be omitted.

26. Insertion of new Section 74A.— After

Section 74 of the principal Act, the following

Section shall be inserted, namely:—

“74A. Determination of tax not paid or

short paid or erroneously refunded or input

tax credit wrongly availed or utilised for

any reason pertaining to Financial Year 2024-25

onwards.— (1) Where it appears to the

proper officer that any tax has not been

paid or short paid or erroneously refunded,

or where input tax credit has been wrongly

availed or utilised, he shall serve notice on

the person chargeable with tax which has

not been so paid or which has been so

short paid or to whom the refund has

erroneously been made, or who has

wrongly availed or utilised input tax credit,

requiring him to show cause as to why he

should not pay the amount specified in the

notice along with interest payable thereon

under section 50 and a penalty leviable

under the provisions of this Act or the rules

made thereunder:

Provided that no notice shall be issued,

if the tax which has not been paid or short

paid or erroneously refunded or where

input tax credit has been wrongly availed

or utilised in a financial year is less than

one thousand rupees.

(2) The proper officer shall issue the

notice under sub-section (1) within forty-

two months from the due date for furnishing

of annual return for the financial year to

which the tax not paid or short paid or

input tax credit wrongly availed or utilised

relates to or within forty-two months from

the date of erroneous refund.

(3) Where a notice has been issued for

any period under sub-section (1), the

proper officer may serve a statement,

containing the details of tax not paid or

short paid or erroneously refunded or input

tax credit wrongly availed or utilised for

such periods other than those covered

under sub-section (1), on the person

chargeable with tax.

(4) The service of such statement shall

be deemed to be service of notice on such

person under sub-section (1), subject to the

condition that the grounds relied upon for

such tax periods other than those covered

under sub-section (1) are the same as are

mentioned in the earlier notice.

(5) The penalty in case where any tax

which has not been paid or short paid or

erroneously refunded, or where input tax

OFFICIAL GAZETTE — GOVT. OF GOA

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17TH FEBRUARY, 2025

1974

credit has been wrongly availed or

utilised,—

(i) for any reason, other than the

reason

fraud

any

wilful-

misstatement or suppression of facts to

evade tax, shall be equivalent to ten per

cent. of tax due from such person or ten

thousand rupees, whichever is higher;

(ii) for the reason of fraud or any wilful-

misstatement or suppression of facts to

evade tax shall be equivalent to the tax

due from such person.

(6) The proper officer shall, after

considering the representation, if any, made

by the person chargeable with tax,

determine the amount of tax, interest and

penalty due from such person and issue

an order.

(7) The proper officer shall issue the

order under sub-section (6) within twelve

months from the date of issuance of notice

specified in sub-section (2):

Provided that where the proper officer

is not able to issue the order within the

specified period, the Commissioner, or an

officer authorised by the Commissioner

senior in rank to the proper officer but not

below the rank of Additional Commissioner

of State Tax, may, having regard to the

reasons for delay in issuance of the order

under sub-section (6), to be recorded in

writing, before the expiry of the specified

period, extend the said period further by a

maximum of six months.

(8) The person chargeable with tax

where any tax has not been paid or short

paid or erroneously refunded, or where

input tax credit has been wrongly availed

or utilised for any reason, other than the

reason of fraud or any willful misstatement

or suppression of facts to evade tax, may,—

(i) before service of notice under sub-

-section (1), pay the amount of tax along

with interest payable under Section 50

of such tax on the basis of his own

ascertainment of such tax or the tax as

ascertained by the proper officer and

inform the proper officer in writing of

such payment, and the proper officer, on

receipt of such information shall not

serve any notice under sub-section (1)

or the statement under sub-section (3),

as the case may be, in respect of the tax

so paid or any penalty payable under

the provisions of this Act or the rules

made thereunder;

(ii) pay the said tax along with interest

payable under section 50 within sixty

days of issue of show cause notice, and

on doing so, no penalty shall be payable

and all proceedings in respect of the said

notice shall be deemed to be concluded.

(9) The person chargeable with tax,

where any tax has not been paid or short

paid or erroneously refunded or where

input tax credit has been wrongly availed

or utilised by reason of fraud, or any wilful-

misstatement or suppression of facts to

evade tax, may,—

(i) before service of notice under sub-

-section (1), pay the amount of tax along

with interest payable under section 50

and a penalty equivalent to fifteen per

cent. of such tax on the basis of his own

ascertainment of such tax or the tax as

ascertained by the proper officer and

inform the proper officer in writing of

such payment, and the proper officer, on

receipt of such information, shall not

serve any notice under sub-section (1),

in respect of the tax so paid or any

penalty payable under the provisions of

this Act or the rules made thereunder;

(ii) pay the said tax along with interest

payable under Section 50 and a penalty

equivalent to twenty-five per cent. of

such tax within sixty days of issue of the

notice, and on doing so, all proceedings

in respect of the said notice shall be

deemed to be concluded;

(iii) pay the tax along with interest

payable thereon under Section 50 and a

penalty equivalent to fifty per cent. of

such

tax

within

sixty

days

communication of the order, and on

OFFICIAL GAZETTE — GOVT. OF GOA

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17TH FEBRUARY, 2025

1975

doing so, all proceedings in respect of

the said notice shall be deemed to be

concluded.

(10) Where the proper officer is of the

opinion that the amount paid under clause

(i) of sub-section (8) or clause (i) of sub-

section (9) falls short of the amount actually

payable, he shall proceed to issue the notice

as provided for in sub-section (1) in respect

of such amount which falls short of the

amount actually payable.

(11) Notwithstanding anything contained

in clause (i) or clause (ii) of sub-section (8),

penalty under clause (i) of sub-section (5)

shall be payable where any amount of self-

assessed tax or any amount collected as

tax has not been paid within a period of

thirty days from the due date of payment

of such tax.

(12) The provisions of this section shall

be applicable for determination of tax

pertaining to the Financial Year 2024-25

onwards.

Explanation 1.— For the purposes of this

Section,—

(i) the expression “all proceedings in

respect of the said notice” shall not

include proceedings under Section 132;

(ii) where the notice under the same

proceedings is issued to the main person

liable to pay tax and some other persons,

and such proceedings against the main

person have been concluded under this

section, the proceedings against all the

persons liable to pay penalty under

Sections 122 and 125 are deemed to be

concluded.

Explanation 2.— For the purposes of this

Act, the expression “suppression” shall

mean

non-declaration

facts

information which a taxable person is

required to declare in the return, statement,

report or any other document furnished

under this Act or the rules made

thereunder, or failure to furnish any

information on being asked for, in writing,

by the proper officer.

27. Amendment of Section 75.— In section

75 of the principal Act,—

(i) in sub-section (1), after the word and

figures “section 74”, the words, brackets,

figures and letter “or sub-sections (2) and (7)

of section 74A” shall be inserted;

(ii) after sub-section (2), the following sub-

section shall be inserted, namely:—

“(2A) Where any Appellate Authority or

Appellate Tribunal or court concludes that

the penalty under clause (ii) of sub-section

(5) of section 74A is not sustainable for the

reason that the charges of fraud or any

willful misstatement or suppression of facts

to evade tax has not been established

against the person to whom the notice was

issued, the penalty shall be payable by

such person, under clause (i) of sub-

-section (5) of Section 74A.”;

(iii) for sub-section (10), the following sub-

section shall be substituted, namely:—

“(10) The adjudication proceedings shall

be deemed to be concluded, if the order is

not issued within the period specified in

sub-section (10) of Section 73 or in sub-

section (10) of Section 74 or in sub-section

(7) of Section 74A.”;

(iv) in sub-section (11), after the word and

figures “Section 74”, the words, brackets,

figures and letter “or sub-section (7) of

Section 74A” shall be inserted;

(v) in sub-section (12), after the words and

figures “Section 73 or Section 74”, the words,

figures and letter “or Section 74 A” shall be

inserted;

(vi) in sub-section (13), after the words and

figures “Section 73 or Section 74”, the words,

figures and letter “or Section 74 A” shall be

inserted.

28.

Amendment of Section 104.— In

Section 104 of the principal Act, in sub-section

(1), in the Explanation, after the word and

figures “Section 74”, the words, brackets,

figures and letter “or sub-sections (2) and (7)

of Section 74A” shall be inserted.

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17TH FEBRUARY, 2025

1976

29. Amendment of section 107.— In Section

107 of the principal Act,—

(i) in sub-section (6), in clause (b), for the

word “twentyfive”, the word “twenty” shall

be substituted;

(ii) in sub-section (11), in the second

proviso, after the words and figures “Section

73 or Section 74”, the words, figures and

letter “or section 74 A” shall be inserted.

30. Amendment of Section 112.–– In section

112 of the principal Act,—

(i) with effect from the 1st day of August,

2024, in sub-section (1), after the words “from

the date on which the order sought to be

appealed against is communicated to the

person preferring the appeal”, the words “;

or the date, as may be notified by the

Government, on the recommendations of the

Council, for filing appeal before the Appellate

Tribunal under this Act, whichever is later”

shall be inserted;

(ii) with effect from the 1st day of August,

2024, in sub-section (3), after the words “from

the date on which the said order has been

passed”, the words “; or the date, as may be

notified by the Government, on the

recommendations of the Council, for the

purpose of filing application before the

Appellate Tribunal under this Act, whichever

is later,” shall be inserted;

(iii) in sub-section (6), after the words,

brackets and figure “after the expiry of the

period referred to in sub-section (1)”, the

words, brackets and figure “or permit the

filing of an application within three months

after the expiry of the period referred to in

sub-section (3)” shall be inserted;

(iv) in sub-section (8), in clause (b),—

(a) for the words “twenty per cent.”, the

words “ten per cent.” shall be substituted;

(b) for the words “fifty crore rupees”,

the words “twenty crore rupees” shall be

substituted.

31. Amendment of Section 122.— In Section

122 of the principal Act, with effect from the

1st day of October, 2023, in sub-section (1B),

for the words “Any electronic commerce

operator who”, the words and figures “Any

electronic commerce operator, who is liable

to collect tax at source under Section 52,”

shall be substituted.

32. Amendment of Section 127.— In Section

127 of the principal Act, after the words and

figures “section 73 or section 74”, the words,

figures and letter “or section 74A” shall be

inserted.

33. Insertion of new Section 128A.— After

Section 128 of the principal Act, the following

Section shall be inserted, namely:—

“128A. Waiver of interest or penalty or

both relating to demands raised under

Section 73, for certain tax periods.— (1)

Notwithstanding anything to the contrary

contained in this Act, where any amount

of tax is payable by a person chargeable

with tax in accordance with,—

(a) a notice issued under sub-section

(1) of Section 73 or a statement issued

under sub-section (3) of Section 73, and

where no order under sub-section (9) of

Section 73 has been issued; or

(b) an order passed under sub-section

(9) of section 73, and where no order

under sub-section (11) of Section 107 or

sub-section (1) of section 108 has been

passed; or

(11) of Section 107 or sub-section (1) of

Section 108, and where no order under

sub-section (1) of Section 113 has been

passed, pertaining to the period from 1st

July, 2017 to 31st March, 2020, or a part

thereof, and the said person pays the

full amount of tax payable as per the

notice or statement or the order referred

to in clause (a), clause (b) or clause (c),

as the case may be, on or before the

date, as may be notified by the

Government on the recommendations of

the Council, no interest under section

50 and penalty under this Act, shall be

payable and all the proceedings in

respect of the said notice or order or

statement, as the case may be, shall be

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1977

deemed to be concluded, subject to such

conditions as may be prescribed:

Provided that where a notice has been

issued under sub-section (1) of Section

74, 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

in accordance with the provisions of sub-

section (2) of Section 75, the said notice

or order shall be considered to be a

notice or order, as the case may be,

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

this sub-section:

Provided further that the conclusion

of the proceedings under this sub-

section, in cases where an application is

filed under sub-section (3) of Section 107

or under sub-section (3) of Section 112

or an appeal is filed by an officer of State

tax under sub-section (1) of Section 117

or under sub-section (1) of Section 118

or where any proceedings are initiated

under sub-section (1) of Section 108,

against an order referred to in clause (b)

or clause (c) or against the directions of

the Appellate Authority or the Appellate

Tribunal or the court referred to in the

first proviso, shall be subject to the

condition that the said person pays the

additional amount of tax payable, if any,

in accordance with the order of the

Appellate Authority or the Appellate

Tribunal or the court or the Revisional

Authority, as the case may be, within

three months from the date of the said

order:

Provided also that where such interest

and penalty has already been paid, no

refund of the same shall be available.

(2) Nothing contained in sub-section (1)

shall be applicable in respect of any amount

payable by the person on account of

erroneous refund.

(3) Nothing contained in sub-section (1)

shall be applicable in respect of cases

where an appeal or writ petition filed by

the said person is pending before Appellate

Authority or Appellate Tribunal or a court,

as the case may be, and has not been

withdrawn by the said person on or before

the date notified under sub-section (1).

(4) Notwithstanding anything contained

in this Act, where any amount specified

under sub-section (1) has been paid and

the proceedings are deemed to be

concluded under the said sub-section, no

appeal under sub-section (1) of Section 107

or sub-section (1) of Section 112 shall lie

against an order referred to in clause (b)

or clause (c) of sub-section (1), as the case

may be.”.

34. Amendment of Section 171.— In Section

171 of the principal Act,—

(a) in sub-section (2), the following proviso

and Explanation shall be inserted, namely:—

‘Provided that the Government may, by

notification, on the recommendations of the

Council, specify the date from which the

said Authority shall not accept any request

for examination as to whether input tax

credits availed by any registered person

or the reduction in the tax rate have

actually resulted in a commensurate

reduction in the price of the goods or

services or both supplied by him.

Explanation.— For the purposes of this

sub-section, “request for examination” shall

mean the written application filed by an

applicant requesting for examination as to

whether input tax credits availed by any

registered person or the reduction in the

tax rate have actually resulted in a

commensurate reduction in the price of the

goods or services or both supplied by him.’;

(b) the Explanation shall be renumbered

as Explanation 1 thereof, and after

Explanation 1 as so renumbered, the

following Explanation shall be inserted,

namely:—

‘‘Explanation 2.— For the purposes of

this section, the expression “Authority”

shall include the “Appellate Tribunal”.’’.

35. Amendment of Schedule III.— In

Schedule III to the principal Act, after

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paragraph 8 and before Explanation 1, the

following paragraphs shall be inserted,

namely:—

“9. Activity of apportionment of co-

insurance premium by the lead insurer to

the co-insurer for the insurance services

jointly supplied by the lead insurer and the

co-insurer to the insured in coinsurance

agreements, subject to the condition that

the lead insurer pays the central tax, the

State tax, the Union territory tax and the

integrated tax on the entire amount of

premium paid by the insured.

10. Services by insurer to the reinsurer

for which ceding commission or the

reinsurance commission is deducted from

reinsurance premium paid by the insurer

to the reinsurer, subject to the condition

that the central tax, the State tax, the Union

territory tax and the integrated tax is paid

by the reinsurer on the gross reinsurance

premium payable by the insurer to the

reinsurer, inclusive of the said ceding

commission

the

reinsurance

commission.”.

36.

No refund of tax paid or input tax

credit reversed.— No refund shall be made of

all the tax paid or the input tax credit

reversed, which would not have been so paid,

or not reversed, had Section 6 been in force at

all material times.

37. Repeal and Saving.— (1) The Goa Goods

and Services Tax (Amendment) Ordinance,

2024 (Ordinance No. 6 of 2024) is hereby

repealed.

(2) Notwithstanding such repeal, anything

done or any action taken under the principal

Act, as amended by the said Ordinance, shall

be deemed to have been done or taken under

the principal Act, as amended by this Act.

Statement of Objects and Reasons

Clause 2 of the Bill seeks to amend sub-

-section (1) of Section 9 of the Goa Goods and

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

(hereinafter may be referred to as “the said

Act”) so as to not to levy State tax on un-

-denatured extra neutral alcohol or rectified

spirit used for manufacture of alcoholic liquor

for human consumption.

Clause 3 of the Bill seeks to make

consequential amendments in sub-section (5)

of Section 10 of the said Act, so as to

incorporate a reference to the proposed new

section 74A.

Clause 4 of the Bill seeks to insert a new

Section 11A in the said Act, so as to empower

the Government to regularise non-levy or

short levy of State tax where it is satisfied

that such non-levy or short levy was a result

of general practice.

Clause 5 of the Bill seeks to amend sub-

-section (3) of section 13 of the said Act, so

as to specify the time of supply of services in

cases where the invoice is required to be

issued by the recipient of services in reverse

charge supplies.

Clause 6 of the Bill seeks to insert a new

sub-section (5) in section 16 of the said Act,

so as to carve out an exception to the existing

sub-section (4) and to provide that in respect

of an invoice or debit note for the Financial

Years 2017-18, 2018-19, 2019-20 and 2020-21,

the registered person shall be entitled to take

input tax credit in any return under section

39 which is filed upto the thirtieth day of

November, 2021.

It also proposes to insert a new sub-section

(6) in the said section so as to allow the

availment of input tax credit in respect of an

invoice or debit note in a return filed for the

period from the date of cancellation of

registration or the effective date of

cancellation of registration, as the case may

be, till the date of order of revocation of

cancellation of registration, filed within thirty

days of the date of order of revocation of

cancellation of registration, subject to the

condition that the time-limit for availment of

credit in respect of the said invoice or debit

note should not have already expired under

sub-section (4) of the said section on the date

of order of cancellation of registration. The

aforesaid amendments are proposed to be

made effective from the 1st day of July, 2017.

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Further it is proposed that where the tax

has been paid or the input tax credit has

been reversed, no refund of the same shall

be admissible.

Clause 7 of the Bill seeks to amend sub-

-section (5) of Section 17 of the said Act, so

as to restrict the non-availability of input tax

credit in respect of tax paid under Section 74

of the said Act only for demands upto

Financial Year 2023-24.

It also proposes to remove reference to

Sections 129 and 130 in the said sub-section.

Clause 8 of the Bill seeks to make

consequential amendment in Section 21 of

the said Act, so as to incorporate a reference

to the proposed new Section 74A.

Clause 9 of the Bill seeks to insert a new

proviso in sub-section (2) of Section 30 of the

said Act, so as to empower the State

Government to prescribe conditions and

restrictions for revocation of cancellation of

registration by rules.

Clause 10 of the Bill seeks to amend clause

(f) of sub-section (3) of Section 31 of the said

Act, so as to empower the State Government

to prescribe the time period for issuance of

invoice by the recipient in case of reverse

charge mechanism supplies by rules. It also

proposes to insert an Explanation in sub-

-section (3) of the said section so as to specify

that a supplier registered solely for the

purposes of tax deduction at source under

Section 51 of the said Act shall not be

considered as a registered person for the

purpose of clause (f) of sub-section (3) of

Section 31 of the said Act.

Clause 11 of the Bill seeks to make

consequential amendment in sub-section (6)

of Section 35 of the said Act, so as to

incorporate a reference to the proposed new

Section 74A.

Clause 12 of the Bill seeks to substitute sub-

-section (3) of section 39 of the said Act, so

as to mandate the electronic furnishing of

return for each month by the registered

person required to deduct tax at source,

irrespective of whether any deduction has

been made in the said month or not. It also

empowers the Government to prescribe by

rules, the form, manner and the time within

which such return shall be filed.

Clause 13 of the Bill seeks to make

consequential amendments in sub-section (8)

of Section 49 of the said Act, so as to

incorporate a reference to the proposed new

Section 74A.

Clause 14 of the Bill seeks to make

consequential amendments in sub-section (1)

of Section 50 in the said Act, so as to

incorporate a reference to the proposed new

section 74A.

Clause 15 of the Bill seeks to make

consequential amendments in sub-section (7)

of Section 51 of the said Act, so as to

incorporate a reference to the proposed new

section 74A.

Clause 16 of the Bill seeks to insert a new

sub-section (15) in section 54 of the said Act,

so as to omit the second proviso to sub-

-section (3) and to provide that no refund of

unutilised input tax credit or of integrated

tax shall be allowed in cases of zero rated

supply of goods where such goods are

subjected to export duty.

Clause 17 of the Bill seeks to make

consequential amendments in sub-section (3)

of Section 61 of the said Act, so as to

incorporate a reference to the proposed new

section 74A.

Clause 18 of the Bill seeks to make

consequential amendments in sub-section (1)

of section 62 of the said Act, so as to

incorporate a reference to the proposed new

Section 74A.

Clause 19 of the Bill seeks to make

consequential amendments in Section 63 of

the said Act, so as to incorporate a reference

to the proposed new Section 74A.

Clause 20 of the Bill seeks to make

consequential amendments in sub-section (2)

of section 64 of the said Act, so as to

incorporate a reference to the proposed new

Section 74A.

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Clause 21 of the Bill seeks to make

consequential amendments in sub-section (7)

of Section 65 of the said Act, so as to

incorporate a reference to the proposed new

Section 74A.

Clause 22 of the Bill seeks to make

consequential amendments in sub-section (6)

of Section 66 of the said Act, so as to

incorporate a reference to the proposed new

Section 74A.

Clause 23 of the Bill seeks to insert a new

sub-section (1A) in Section 70 of the said Act,

so as to enable an authorised representative

to appear on behalf of the summoned person

before the proper officer in compliance of

summons issued by the said officer.

Clause 24 of the Bill seeks to insert a new

sub-section (12) in Section 73 of the said Act,

so as to restrict the applicability of the said

section for determination of tax pertaining to

the period upto Financial Year 2023-24. It also

proposes to amend the marginal heading of

the said section accordingly.

Clause 25 of the Bill seeks to insert a new

sub-section (12) in Section 74 of the said Act,

so as to restrict the applicability of the said

section for determination of tax pertaining to

the period upto Financial Year 2023-24. It also

proposes to amend the marginal heading of

the said section accordingly.

Clause 26 of the Bill seeks to insert a new

Section 74A in the said Act, so as to provide

for determination of tax not paid or short paid

or erroneously refunded or input tax credit

wrongly availed or utilised for any reason

pertaining to the Financial Year 2024-25

onwards. It also provides for the same

limitation period for issuing demand notices

and orders in respect of demands from the

Financial Year 2024-25 onwards, irrespective

of whether the charges of fraud, wilful

misstatement, or suppression of facts are

invoked or not, while keeping a higher

penalty, for cases involving fraud, wilful

misstatement, or suppression of facts.

Clause 27 of the Bill seeks to insert a new

sub-section (2A) in Section 75 of the said Act,

so as to provide for redetermination of penalty

demanded in a notice invoking penal

provisions under clause (ii) of sub-section (5)

of the proposed section 74A of the said Act

to re-determine the penalty as per clause (i)

of the sub-section (5) of the said section, in

cases where the charges of fraud, wilful

misstatement, or suppression of facts are not

established. It also seeks to make

consequential amendments in section 75 of

the said Act, so as to incorporate a reference

to the proposed section 74A or the relevant

sub-sections thereof.

Clause 28 of the Bill seeks to make

consequential amendments in sub-section (1)

of Section 104 of the said Act, so as to

incorporate a reference to sub-sections (2)

and (7) of the proposed new Section 74A.

Clause 29 of the Bill seeks to amend sub-

-section (6) of Section 107 of the said Act, so

as to reduce the maximum amount of pre-

-deposit for filing appeal before the Appellate

Authority from rupees twenty-five crores to

rupees twenty crores in State tax. It also

proposes to make consequential amendments

in sub-section (11) of the said section to

incorporate a reference to the proposed new

section 74A.

Clause 30 of the Bill seeks to amend sub-

-sections (1) and (3) of Section 112 of the said

Act, so as to empower the Government to

notify the date for filing appeal before the

Appellate Tribunal and provide a revised time

limit for filing appeals or application before

the Appellate Tribunal. It is proposed to make

the said amendments effective from the 1st

day of August, 2024. It also seeks to amend

sub-section (6) of the said section so as to

enable the Appellate Tribunal to admit

appeals filed by the department within three

months after the expiry of the specified time

limit of six months. Further, it seeks to amend

sub-section (8) of the said section to reduce

the maximum amount of pre-deposit for filing

appeals before the Appellate Tribunal from

the existing twenty percent to ten percent of

the tax in dispute and also reduce the

maximum amount payable as pre-deposit

from rupees fifty crores to rupees twenty

crores in central tax.

Clause 31 of the Bill seeks to amend sub-

-section (1B) of Section 122 of the said Act, so

as to restrict the applicability of the said sub-

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-section to electronic commerce operators,

who are required to collect tax at source

under Section 52 of the said Act. The said

amendment is proposed to be made effective

from the 1st day of October, 2023 when the

said sub-section had come into force.

Clause 32 of the Bill seeks to make

consequential amendments in Section 127 of

the said Act, so as to incorporate a reference

to the proposed new Section 74A.

Clause 33 of the Bill seeks to insert a new

Section 128A in the said Act, so as to provide

for conditional waiver of interest and penalty

in respect of demand notices issued under

Section 73 of the said Act for the Financial

Years 2017-18, 2018-19 and 2019-20, except

the demand notices in respect of erroneous

refund. Further, it is proposed that in cases

where interest and penalty have already been

paid in respect of any demand for the said

financial years, no refund shall be admissible

for the same.

Clause 34 of the Bill seeks to amend sub-

-section (2) of Section 171 of the said Act, so

as to empower the Government to notify the

date from which the Authority under the said

section shall not accept any application for

anti-profiteering cases. An Explanation is also

proposed to be inserted so as to include the

reference of “Appellate Tribunal” in the

expression “Authority” under the said section

to enable the Government to notify the

Appellate Tribunal to act as an Authority to

handle anti-profiteering cases.

Clause 35 of the Bill seeks to amend

Schedule III to the said Act, so as to provide

that the activity of apportionment of co-

-insurance premium by the lead insurer to

the co-insurer for the insurance services

jointly supplied by the lead insurer and the

co-insurer to the insured in coinsurance

agreements shall be treated as neither supply

of goods nor supply of services, provided that

the lead insurer pays the tax liability on the

entire amount of premium paid by the

insured. It also proposes to provide that the

services by the insurer to the re-insurer, for

which the ceding commission or the

reinsurance commission is deducted from

reinsurance premium paid by the insurer to

the reinsurer, shall be treated as neither

supply of goods nor supply of services,

provided that tax liability on the gross

reinsurance premium inclusive of reinsurance

commission or the ceding commission is paid

by the reinsurer.

Clause 36 of the Bill seeks to provide that

no refund shall be made of all the tax paid or

the input tax credit reversed, which would

not have been so paid, or not reversed had

the said Section 6 been in force at all material

times.

The Bill also seeks to repeal the Goa Goods

and Services Tax (Amendment) Ordinance,

2024 (Ordinance No. 6 of 2024) as

promulgated by the Hon’ble Governor of Goa

on 10-10-2024.

This Bill seeks to achieve the above objects.

Financial Memorandum

The proposed Goa Goods and Services Tax

(Amendment) Bill, 2025 does not involve any

recurring or non-recurring expenditure from

the Consolidated Fund of the State.

Memorandum Regarding Delegated

Legislation

Clause 4 of the Bill empowers the

Government on the recommendation of

council to exempt the State Tax in respect of

the supplies on which the State tax was not

or is not having levied or was, or is being

short levied in accordance with the general

practice, by a Notification in the Official

Gazette.

Clause 9 of the Bill empowers the

Government to frame rules to specify the

conditions and restrictions for revocation of

cancellation of registration.

Clause 10 of the bill empowers the

Government to frame rules to specify time

period for issuing the invoice by a registered

taxable person who is liable to pay tax under

sub-section (3) or (4) of Section 9.

Clause 12 of the Bill empowers the

Government to frame rules to specify the form,

manner and the time within which a

registered person shall electronically furnish

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a return for every calendar month of the

deductions made during the month.

Clause 34 of the Bill empowers Government

to specify the date by Notification in the

Official Gazette from which the authority

formed under sub-section (2) of section 171

shall not accept any request for examination

as to whether input tax credits availed by

any registered person or the reduction in the

tax rate have actually resulted in a

commensurate reduction in the price of the

goods or services or both supplied by him.

These delegations are of normal character.

Assembly Hall,

SHRI PRAMOD SAWANT

Porvorim, Goa.

Hon. Chief Minister/

5th February, 2025.

/Finance Minister.

Assembly Hall,

NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

5th February, 2025.

Assembly of Goa.

_______

Governor’s Recommendation under Article

207 of the Constitution of India

In pursuance of Article 207 of the

Constitution of India, I, P. S. Sreedharan Pillai,

the Governor of Goa, hereby recommend the

introduction and consideration of the Goa

Goods and Services Tax (Amendment) Bill,

2025 by the Legislative Assembly of Goa.

Raj Bhavan.

P. S. SREEDHARAN PILLAI

Date: 4th February, 2025

Governor of Goa.

_______

ANNEXURE

-----------------------------------------------------------------------------

Extracts from the Goa Goods and Services

Tax Act, 2017

(Goa Act 4 of 2017)

-----------------------------------------------------------------------------

Section 9. Levy and collection.— (1) Subject to

the provisions of sub-section (2), there shall be

levied a tax called the Goa goods and services tax

on all intra-State supplies of goods or services or

both, except on the supply of alcoholic liquor for

human consumption, on the value determined

under section 15 and at such rates, not exceeding

twenty per cent., as may be notified by the

Government on the recommendations of the Council

and collected in such manner as may be prescribed

and shall be paid by the taxable person.

(2) The state tax on the supply of petroleum

crude, high speed diesel, motor spirit (commonly

known as petrol), natural gas and aviation turbine

fuel shall be levied with effect from such date as

may be notified by the Government on the

recommendations of the Council.

(3) The Government may, on the recommendations

of the Council, by notification, specify categories of

supply of goods or services or both, the tax on

which shall be paid on reverse charge basis by the

recipient of such goods or services or both and all

the provisions of this Act shall apply to such

recipient as if he is the person liable for paying the

tax in relation to the supply of such goods or

services or both.

(4) The Government may, on the recommendations

of the Council, by notification, specify a class of

registered persons who shall, in respect of supply

of specified categories of goods or services or both

received from an unregistered supplier, pay the tax

on reverse charge basis as the recipient of such

supply of goods or services or both, and all the

provisions of this Act shall apply to such recipient

as if he is the person liable for paying the tax in

relation to such supply of goods or services or both.

(5) The Government may, on the recommendations

of the Council, by notification, specify categories of

services the tax on intra-State supplies of which

shall be paid by the electronic commerce operator

if such services are supplied through it, and all the

provisions of this Act shall apply to such electronic

commerce operator as if he is the supplier liable for

paying the tax in relation to the supply of such

services:

Provided that where an electronic commerce

operator does not have a physical presence in the

taxable territory, any person representing such

electronic commerce operator for any purpose in

the taxable territory shall be liable to pay tax:

Provided further that where an electronic

commerce operator does not have a physical

presence in the taxable territory and also he does

not have a representative in the said territory, such

electronic commerce operator shall appoint a person

in the taxable territory for the purpose of paying

tax and such person shall be liable to pay tax.

*****

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Section 10. Composition levy.— (1) Notwithstanding

anything to the contrary contained in this Act but

subject to the provisions of sub-sections (3) and (4)

of Section 9, a registered person, whose aggregate

turnover in the preceding financial year did not

exceed fifty lakh rupees, may opt to pay, in lieu of

the tax payable by him under sub-section (1)

of Section 9, an amount of tax calculated at such

rate as may be prescribed, but not exceeding,—

(a) one percent of the turnover in State or

turnover in Union territory in case of a

manufacturer,

(b) two and a half percent of the turnover in

State or turnover in Union territory in case of

persons engaged in making supplies referred to

in clause (b) of paragraph 6 of Schedule II, and

turnover in Union territory in case of other

suppliers, subject to such conditions and

restrictions as may be prescribed:

Provided that the Government may, by

notification, increase the said limit of fifty lakh

rupees to such higher amount, not exceeding one

crore and fifty lakh rupees, as may be recommended

by the Council:

Provided further that a person who opts to pay

tax under clause (a) or clause (b) or clause (c) may

supply services (other than those referred to in

clause (b) of paragraph 6 of Schedule II), of value

not exceeding ten per cent. of turnover in a State

or Union territory in the preceding financial year or

five lakh rupees, whichever is higher.

Explanation.— For the purposes of second

proviso, the value of exempt supply of services

provided by way of extending deposits, loans or

advances in so far as the consideration is

represented by way of interest or discount shall

not be taken into account for determining the value

of turnover in a State or Union territory.

(2) The registered person shall be eligible to opt

under sub-section (1), if:—

(a) save as provided in sub-section (1), he is

not engaged in the supply of services;

(b) he is not engaged in making any supply

of services which are not leviable to tax under

this Act;

State outward supplies of goods or service;

(d) he is not engaged in making any supply of

goods or services through an electronic

commerce operator who is required to collect

tax at source under section 52;

(e) he is not a manufacturer of such goods as

may be notified by the Government on the

recommendations of the Council; and

(f) he is neither a casual taxable person nor a

non-resident taxable person:

Provided that where more than one registered

persons are having the same Permanent Account

Number issued under the Income-tax Act, 1961 (43

of 1961), the registered person shall not be eligible

to opt for the scheme under sub-section (1) unless

all such registered persons opt to pay tax under

that sub-section.

(2A) Notwithstanding anything to the contrary

contained in this Act, but subject to the provisions

of sub-sections (3) and (4) of Section 9, a registered

person, not eligible to opt to pay tax under sub-

-section (1) and sub-section (2), whose aggregate

turnover in the preceding financial year did not

exceed fifty lakh rupees, may opt to pay, in lieu of

the tax payable by him under sub-section (1)

of section 9, an amount of tax calculated at such

rate as may be prescribed, but not exceeding three

per cent. of the turnover in State or turnover in

Union territory, if he is not-

(a) engaged in making any supply of goods or

services which are not leviable to tax under this

Act;

(b) engaged in making any inter-State outward

supplies of goods or services;

through an electronic commerce operator who is

required to collect tax at source under section

52;

(d) a manufacturer of such goods or supplier

of such services as may be notified by the

Government on the recommendations of the

Council; and

(e) a casual taxable person or a non-resident

taxable person:

Provided that where more than one registered

person are having the same Permanent Account

Number issued under the Income-tax Act, 1961 (43

of 1961), the registered person shall not be eligible

to opt for the scheme under this sub-section unless

all such registered persons opt to pay tax under

this sub-section.

(3) The option availed of by a registered person

under sub-section (1) or sub-section (2A), as the

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case may be, shall lapse with effect from the day on

which his aggregate turnover during a financial

year exceeds the limit specified under sub-section

(1) or sub-section (2A), as the case may be.

(4) A taxable person to whom the provisions of

sub-section (1) or, as the case may be, sub-section

(2A) apply shall not collect any tax from the

recipient on supplies made by him nor shall he be

entitled to any credit of input tax.

(5) If the proper officer has reasons to believe

that a taxable person has paid tax under sub-section

(1) or sub-section (2A), as the case may be, despite

not being eligible, such person shall, in addition to

any tax that may be payable by him under any

other provisions of this Act, be liable to a penalty

and the provisions of Section 73 or Section

74 shall, mutatis mutandis, apply for determination

of tax and penalty.

Explanation 1.— For the purposes of computing

aggregate turnover of a person for determining his

eligibility to pay tax under this section, the

expression “aggregate turnover ” shall include the

value of supplies made by such person from the 1st

day of April of a financial year up to the date when

he becomes liable for registration under this Act,

but shall not include the value of exempt supply of

services provided by way of extending deposits,

loans or advances in so far as the consideration is

represented by way of interest or discount.

Explanation 2.— For the purposes of determining

the tax payable by a person under this section, the

expression “turnover in State or turnover in Union

territory” shall not include the value of following

supplies, namely:—

(i) supplies from the first day of April of a

financial year up to the date when such person

becomes liable for registration under this Act;

and

(ii) exempt supply of services provided by way

of extending deposits, loans or advances in so

far as the consideration is represented by way of

interest or discount.

*****

Section 13. Time of Supply of Services.— (1) The

liability to pay tax on services shall arise at the

time of supply, as determined in accordance with

the provisions of this section.

(2) The time of supply of services shall be the

earliest of the following dates, namely:—

(a) the date of issue of invoice by the supplier,

if the invoice is issued within the period

prescribed under Section 31 or the date of

receipt of payment, whichever is earlier; or

(b) the date of provision of service, if the

invoice is not issued within the period prescribed

under Section 31 or the date of receipt of

payment, whichever is earlier; or

receipt of services in his books of account, in a

case where the provisions of clause (a) or clause

(b) do not: apply

Provided that where the supplier of taxable

service receives an amount up to one thousand

rupees in excess of the amount indicated in the tax

invoice, the time of supply to the extent of such

excess amount shall, at the option of the said

supplier, be the date of issue of invoice relating to

such excess amount.

Explanation.— For the purposes of clauses (a)

and (b)—

(i) the supply shall be deemed to have been

made to the extent it is covered by the invoice

or, as the case may be, the payment;

(ii) “the date of receipt of payment” shall be

the date on which the payment is entered in the

books of account of the supplier or the date on

which the payment is credited to his bank

account, whichever is earlier.

(3) In case of supplies in respect of which tax is

paid or liable to be paid on reverse charge basis,

the time of supply shall be the earlier of the

following dates, namely:—

(a) the date of payment as entered in the books

of account of the recipient or the date on which

the payment is debited in his bank account,

whichever is earlier; or

(b) the date immediately following sixty days

from the date of issue of invoice or any other

document, by whatever name called, in lieu

thereof by the supplier:

Provided that where it is not possible to

determine the time of supply under clause (a) or

clause (b), the time of supply shall be the date of

entry in the books of account of the recipient of

supply:

Provided further that in case of supply by

associated enterprises, where the supplier of service

is located outside India, the time of supply shall be

the date of entry in the books of account of the

recipient of supply or the date of payment,

whichever is earlier.

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(4) In case of supply of vouchers by a supplier,

the time of supply shall be—

(a) the date of issue of voucher, if the supply

is identifiable at that point; or

(b) the date of redemption of voucher, in all

other cases.

(5) Where it is not possible to determine the time

of supply under the provisions of sub-section (2) or

sub-section (3) or sub-section (4), the time of supply

shall—

(a) in a case where a periodical return has to

be filed, be the date on which such return is to

be filed; or

(b) in any other case, be the date on which

the tax is paid.

(6) The time of supply to the extent it relates to

an addition in the value of supply by way of interest,

late fee or penalty for delayed payment of any

consideration shall be the date on which the

supplier receives such addition in value.

*****

Section 16. Eligibility and conditions for taking

input tax credit.— (1) Every registered person shall,

subject to such conditions and restrictions as may

be prescribed and in the manner specified

in Section 49, be entitled to take credit of input tax

charged on any supply of goods or services or both

to him which are used or intended to be used in

the course or furtherance of his business and the

said amount shall be credited to the electronic

credit ledger of such person.

(2) Notwithstanding anything contained in this

section, no registered person shall be entitled to

the credit of any input tax in respect of any supply

of goods or services or both to him unless,—

(a) he is in possession of a tax invoice or debit

note issued by a supplier registered under this

Act, or such other tax paying documents as may

be prescribed;

(aa) the details of the invoice or debit note

referred to in clause (a) has been furnished by

the supplier in the statement of outward

supplies and such details have been

communicated to the recipient of such invoice

or debit note in the manner specified

under Section 37;

(b) he has received the goods or services or

both.

Explanation.— For the purposes of this clause, it

shall be deemed that the registered person has

received the goods or, as the case may be, services—

(i) where the goods are delivered by the

supplier to a recipient or any other person on

the direction of such registered person, whether

acting as an agent or otherwise, before or during

movement of goods, either by way of transfer of

documents of title to goods or otherwise;

(ii) where the services are provided by the

supplier to any person on the direction of and on

account of such registered person;

(ba) the details of input tax credit in respect

of the said supply communicated to such

registered person under Section 38 has not been

restricted;

tax charged in respect of such supply has been

actually paid to the Government, either in cash

or through utilisation of input tax credit

admissible in respect of the said supply; and

(d) he has furnished the return under Section

39:

Provided that where the goods against an

invoice are received in lots or instalments, the

registered person shall be entitled to take credit

upon receipt of the last lot or instalment:

Provided further that where a recipient fails to

pay to the supplier of goods or services or both,

other than the supplies on which tax is payable on

reverse charge basis, the amount towards the value

of supply along with tax payable thereon within a

period of one hundred and eighty days from the

date of issue of invoice by the supplier, an amount

equal to the input tax credit availed by the recipient

shall be paid by him along with interest payable

under Section 50, in such manner as may

be prescribed:

Provided also that the recipient shall be entitled

to avail of the credit of input tax on payment made

by him to the supplier of the amount towards the

value of supply of goods or services or both along

with tax payable thereon.

(3) Where the registered person has claimed

depreciation on the tax component of the cost of

capital goods and plant and machinery under the

provisions of the Income Tax Act, 1961 (43 of 1961),

the input tax credit on the said tax component

shall not be allowed.

(4) A registered person shall not be entitled to

take input tax credit in respect of any invoice or

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debit note for supply of goods or services or both

after the thirtieth day of November following the

end of financial year to which such invoice or debit

note pertains or furnishing of the relevant annual

return, whichever is earlier.

Provided that the registered person shall be

entitled to take input tax credit after the due date

of furnishing of the return under Section 39 for

the month of September, 2018 till the due date of

furnishing of the return under the said section for

the month of March, 2019 in respect of any invoice

or invoice relating to such debit note for supply of

goods or services or both made during the financial

year 2017-18, the details of which have been

uploaded by the supplier under sub-section (1)

of Section 37 till the due date for furnishing the

details under sub-section (1) of said section for the

month of March, 2019.

*****

Section 17. Apportionment of credit and blocked

credits.— (1) Where the goods or services or both

are used by the registered person partly for the

purpose of any business and partly for other

purposes, the amount of credit shall be restricted

to so much of the input tax as is attributable to the

purposes of his business.

(2) Where the goods or services or both are used

by the registered person partly for effecting taxable

supplies including zero-rated supplies under this

Act or under the Integrated Goods and Services

Tax Act and partly for effecting exempt supplies

under the said Acts, the amount of credit shall be

restricted to so much of the input tax as is

attributable to the said taxable supplies including

zero-rated supplies.

(3) The value of exempt supply under sub-section

(2) shall be such as may be prescribed, and shall

include supplies on which the recipient is liable to

pay tax on reverse charge basis, transactions in

securities, sale of land and, subject to clause (b) of

paragraph 5 of Schedule II, sale of building.

Explanation.— For the purposes of this sub-section,

the expression “value of exempt supply” shall not

include the value of activities or transactions

specified in Schedule III, except,—

(i) the value of activities or transactions

specified in paragraph 5 of the said Schedule;

and

(ii) the value of such activities or transactions

as may be prescribed in respect of clause (a) of

paragraph 8 of the said Schedule.;

(4) A banking company or a financial institution

including a non-banking financial company,

engaged in supplying services by way of accepting

deposits, extending loans or advances shall have

the option to either comply with the provisions of

sub-section (2), or avail of, every month, an amount

equal to fifty per cent. of the eligible input tax

credit on inputs, capital goods and input services

in that month and the rest shall lapse:

Provided that the option once exercised shall

not be withdrawn during the remaining part of the

financial year:

Provided further that the restriction of fifty per

cent. shall not apply to the tax paid on supplies

made by one registered person to another registered

person having the same Permanent Account

Number.

(5) Notwithstanding anything contained in sub-

-section (1) of Section 16 and sub-section (1)

of Section 18, input tax credit shall not be available

in respect of the following, namely:—

(a) motor vehicles for transportation of

persons having approved seating capacity of not

more than thirteen persons (including the driver),

except when they are used for making the

following taxable supplies, namely:—

(A) further supply of such motor vehicles; or

(B) transportation of passengers; or

vehicles;

(aa) vessels and aircraft except when they

are used—

(i) for making the following taxable

supplies, namely:—

(A) further supply of such vessels or aircraft;

(B) transportation of passengers; or

vessels; or

(D) imparting training on flying such aircraft;

(ii) for transportation of goods;

(ab) services of general insurance, servicing,

repair and maintenance in so far as they relate

to motor vehicles, vessels or aircraft referred

to in clause (a) or clause (aa):

Provided that the input tax credit in respect of

such services shall be available—

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(i) where the motor vehicles, vessels or aircraft

referred to in clause (a) or clause (aa) are used

for the purposes specified therein;

(ii) where received by a taxable person

engaged—

(I) in the manufacture of such motor vehicles,

vessels or aircraft; or

(II) in the supply of general insurance services in

respect of such motor vehicles, vessels or aircraft

insured by him;

(b) the following supply of goods or services

or both—

(i) food and beverages, outdoor catering,

beauty treatment, health services, cosmetic

and plastic surgery, leasing, renting or hiring

of motor vehicles, vessels or aircraft referred

to in clause (a) or clause (aa) except when

used for the purposes specified therein, life

insurance and health insurance:

Provided that the input tax credit in respect of

such goods or services or both shall be available

where an inward supply of such goods or services

or both is used by a registered person for making

an outward taxable supply of the same category of

goods or services or both or as an element of a

taxable composite or mixed supply;

(ii) membership of a club, health and fitness

centre; and

(iii) travel benefits extended to employees

on vacation such as leave or home travel

concession:

Provided that the input tax credit in respect of

such goods or services or both shall be available,

where it is obligatory for an employer to provide

the same to its employees under any law for the

time being in force.

construction of an immovable property (other

than plant and machinery) except where it is an

input service for further supply of works contract

service;

(d) goods or services or both received by a

taxable person for construction of an immovable

property (other than plant or machinery) on his

own account including when such goods or

services or both are used in the course or

furtherance of business.

Explanation.— For the purposes of clauses (c)

and (d), the expression “construction” includes

re-construction, renovation, additions or alterations

or repairs, to the extent of capitalisation, to the

said immovable property;

(e) goods or services or both on which tax has

been paid under Section 10;

(f) goods or services or both received by a

non-resident taxable person except on goods

imported by him;

(fa) goods or services or both received by a

taxable person, which are used or intended to

be used for activities relating to his obligations

under corporate social responsibility referred

to in Section 135 of the Companies Act, 2013;

(g) goods or services or both used for personal

consumption;

(h) goods lost, stolen, destroyed, written off or

disposed of by way of gift or free samples; and

(i) any tax paid in accordance with the

provisions of Sections 74, 129 and 130.

(6) The Government may prescribe the manner

in which the credit referred to in sub-sections (1)

and (2) may be attributed.

Explanation.— For the purposes of this Chapter

and Chapter VI, the expression “plant and

machinery” means apparatus, equipment, and

machinery fixed to earth by foundation or structural

support that are used for making outward supply of

goods or services or both and includes such

foundation and structural supports but excludes-

(i) land, building or any other civil structures;

(ii) telecommunication towers; and

(iii) pipelines laid outside the factory premises.

*****

Section 21. Manner of recovery of credit

distributed in excess.—

Where the Input Service Distributor distributes

the credit in contravention of the provisions

contained in Section 20 resulting in excess

distribution of credit to one or more recipients of

credit, the excess credit so distributed shall be

recovered from such recipients along with interest,

and the provisions of Section 73 or Section 74, as

the case may be, shall, mutatis mutandis, apply

for determination of amount to be recovered.

*****

Section 30. Revocation of cancellation of

registration.— (1) Subject to such conditions as may

be prescribed, any registered person, whose

registration is cancelled by the proper officer on

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his own motion, may apply to such officer for

revocation of cancellation of the registration

in such manner, within such time and subject to

such conditions and restrictions, as may be

prescribed.

(2) The proper officer may, in such manner and

within such period as may be prescribed, by order,

either revoke cancellation of the registration or

reject the application:

Provided that the application for revocation of

cancellation of registration shall not be rejected

unless the applicant has been given an opportunity

of being heard.

(3) The revocation of cancellation of registration

under the State Goods and Services Tax Act or the

Union Territory Goods and Services Tax Act, as the

case may be, shall be deemed to be a revocation of

cancellation of registration under this Act.

*****

Section 31. Tax invoice.— (1) A registered person

supplying taxable goods shall, before or at the time

of,—

(a) removal of goods for supply to the recipient,

where the supply involves movement of goods;

(b) delivery of goods or making available

thereof to the recipient, in any other case, issue

a tax invoice showing the description, quantity

and value of goods, the tax charged thereon and

such other particulars as may be prescribed:

Provided that the Government may, on the

recommendations of the Council, by notification,

specify the categories of goods or supplies in

respect of which a tax invoice shall be issued,

within such time and in such manner as may be

prescribed.

(2) A registered person supplying taxable

services shall, before or after the provision of service

but within a prescribed period, issue a tax invoice,

showing the description, value, tax charged thereon

and such other particulars as may be prescribed:

Provided that the Government may, on the

recommendations of the Council, by notification,—

(a) specify the categories of services or

supplies in respect of which a tax invoice shall

be issued, within such time and in such manner

as may be prescribed;

(b) subject to the condition mentioned therein,

specify the categories of services in respect of

which—

(i) any other document issued in relation to

the supply shall be deemed to be a tax invoice;

(ii) tax invoice may not be issued.

(3) Notwithstanding anything contained in sub-

-sections (1) and (2)—

(a) a registered person may, within one month

from the date of issuance of certificate of

registration and in such manner as may be

prescribed, issue a revised invoice against the

invoice already issued during the period

beginning with the effective date of registration

till the date of issuance of certificate of

registration to him;

(b) a registered person may not issue a tax

invoice if the value of the goods or services or

both supplied is less than two hundred rupees

subject to such conditions and in such manner

as may be prescribed;

goods or services or both or paying tax under

the provisions of section 10 shall issue, instead

of a tax invoice, a bill of supply containing such

particulars and in such manner as may

be prescribed:

Provided that the registered person may not

issue a bill of supply if the value of the goods or

services or both supplied is less than two hundred

rupees subject to such conditions and in such

manner as may be prescribed;

(d) a registered person shall, on receipt of

advance payment with respect to any supply of

goods or services or both, issue a receipt voucher

or any other document, containing such

particulars as may be prescribed, evidencing

receipt of such payment;

(e) where, on receipt of advance payment with

respect to any supply of goods or services or

both the registered person issues a receipt

voucher, but subsequently no supply is made

and no tax invoice is issued in pursuance thereof,

the said registered person may issue to the

person who had made the payment, a refund

voucher against such payment;

(f) a registered person who is liable to pay tax

under sub-section (3) or sub-section (4) of Section

9 shall issue an invoice in respect of goods or

services or both received by him from the supplier

who is not registered on the date of receipt of

goods or services or both;

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(g) a registered person who is liable to pay tax

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

9 shall issue a payment voucher at the time of

making payment to the supplier.

(4) In case of continuous supply of goods, where

successive statements of accounts or successive

payments are involved, the invoice shall be issued

before or at the time each such statement is issued

or, as the case may be, each such payment is

received.

(5) Subject to the provisions of clause (d) of sub-

-section (3), in case of continuous supply of

services,—

(a) where the due date of payment is

ascertainable from the contract, the invoice shall

be issued on or before the due date of payment;

(b) where the due date of payment is not

ascertainable from the contract, the invoice shall

be issued before or at the time when the supplier

of service receives the payment;

completion of an event, the invoice shall be

issued on or before the date of completion of

that event.

(6) In a case where the supply of services ceases

under a contract before the completion of the

supply, the invoice shall be issued at the time when

the supply ceases and such invoice shall be issued

to the extent of the supply made before such

cessation.

(7) Notwithstanding anything contained in sub-

section (1), where the goods being sent or taken on

approval for sale or return are removed before the

supply takes place, the invoice shall be issued

before or at the time of supply or six months from

the date of removal, whichever is earlier.

Explanation.— For the purposes of this section,

the expression “tax invoice” shall include any

revised invoice issued by the supplier in respect of

a supply made earlier.

*****

Section 35. Accounts and other records.— (1)

Every registered person shall keep and maintain, at

his principal place of business, as mentioned in the

certificate of registration, a true and correct account

of-

(a) production or manufacture of goods;

(b) inward and outward supply of goods or

services or both;

(d) input tax credit availed;

(e) output tax payable and paid; and

(f) such other particulars as may be prescribed:

Provided that where more than one place of

business is specified in the certificate of

registration, the accounts relating to each place of

business shall be kept at such places of business:

Provided further that the registered person may

keep and maintain such accounts and other

particulars in electronic form in such manner as

may be prescribed.

(2) Every owner or operator of warehouse or

godown or any other place used for storage of goods

and every transporter, irrespective of whether he is

a registered person or not, shall maintain records of

the consigner, consignee and other relevant details

of the goods in such manner as may be prescribed.

(3) The Commissioner may notify a class of

taxable persons to maintain additional accounts or

documents for such purpose as may be specified

therein.

(4) Where the Commissioner considers that any

class of taxable person is not in a position to keep

and maintain accounts in accordance with the

provisions of this section, he may, for reasons to be

recorded in writing, permit such class of taxable

persons to maintain accounts in such manner as

may be prescribed.

(6) Subject to the provisions of clause (h) of sub-

-section (5) of Section 17, where the registered

person fails to account for the goods or services or

both in accordance with the provisions of sub-

-section (1), the proper officer shall determine the

amount of tax payable on the goods or services or

both that are not accounted for, as if such goods or

services or both had been supplied by such person

and the provisions of Section 73 or Section 74, as

the case may be, shall, mutatis mutandis, apply

for determination of such tax.

*****

Section 39. Furnishing of returns.— (1) Every

registered person, other than an Input Service

Distributor or a non-resident taxable person or a

person paying tax under the provisions of Section

10 or Section 51 or Section 52 shall, for every

calendar month or part thereof, furnish, a return,

electronically, of inward and outward supplies of

goods or services or both, input tax credit availed,

tax payable, tax paid and such other particulars, in

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such form and manner, and within such time, as

may be prescribed:

Provided that the Government may, on the

recommendations of the Council, notify certain class

of registered persons who shall furnish a return

for every quarter or part thereof, subject to

such conditions and restrictions as may be

specified therein.

(2) A registered person paying tax under the

provisions of Section 10, shall, for each financial

year or part thereof, furnish a return, electronically,

of turnover in the State or Union territory, inward

supplies of goods or services or both, tax payable,

tax paid and such other particulars in such form

and manner, and within such time, as may be

prescribed.

(3) Every registered person required to deduct

tax at source under the provisions of Section

51 shall furnish, in such form and manner as may

be prescribed, a return, electronically, for the month

in which such deductions have been made within

ten days after the end of such month.

(4) Every taxable person registered as an Input

Service Distributor shall, for every calendar month

or part thereof, furnish, in such form and manner as

may be prescribed, a return, electronically, within

thirteen days after the end of such month.

(5) Every registered non-resident taxable person

shall, for every calendar month or part thereof,

furnish, in such form and manner as may be

prescribed, a return, electronically, within thirteen

days after the end of a calendar month or within

seven days after the last day of the period of

registration specified under sub-section (1)

of Section 27, whichever is earlier.

(6) The Commissioner may, for reasons to be

recorded in writing, by notification, extend the time

limit for furnishing the returns under this section

for such class of registered persons as may be

specified therein:

Provided that any extension of time limit notified

by the Commissioner of State tax or Union territory

tax shall be deemed to be notified by the

Commissioner.

(7) Every registered person who is required to

furnish a return under sub-section (1), other than

the person referred to in the proviso thereto, or

sub-section (3) or sub-section (5), shall pay to the

Government the tax due as per such return not

later than the last date on which he is required to

furnish such return:

Provided that every registered person furnishing

return under the proviso to sub-section (1) shall

pay to the Government, in such form and manner,

and within such time, as may be prescribed,—

(a) an amount equal to the tax due taking into

account inward and outward supplies of goods or

services or both, input tax credit availed, tax

payable and such other particulars during a month;

(b) in lieu of the amount referred to in clause (a),

an amount determined in such manner and subject

to such conditions and restrictions as may be

prescribed

Provided further that every registered person

furnishing return under sub-section (2) shall pay to

the Government, the tax due taking into account

turnover in the State or Union territory, inward

supplies of goods or services or both, tax payable,

and such other particulars during a quarter, in such

form and manner, and within such time, as may be

prescribed.

(8) Every registered person who is required to

furnish a return under sub-section (1) or sub-section

(2) shall furnish a return for every tax period

whether or not any supplies of goods or services or

both have been made during such tax period.

(9) Where any registered person after furnishing

a return under sub-section (1) or sub-section (2) or

sub-section (3) or sub-section (4) or sub-section (5)

discovers any omission or incorrect particulars

therein, other than as a result of scrutiny, audit,

inspection or enforcement activity by the tax

authorities, he shall rectify such omission or

incorrect particulars in the return to be furnished

for the month or quarter during which such

omission or incorrect particulars in such form and

manner as may be prescribed, subject to payment

of interest under this Act:

Provided that no such rectification of any

omission or incorrect particulars shall be allowed

after the thirtieth day of November following the

end of the financial year to which such details

pertain, or the actual date of furnishing of relevant

annual return, whichever is earlier.

(10) A registered person shall not be allowed to

furnish a return for a tax period if the return for any

of the previous tax periods or the details of outward

supplies under sub-section (1) of section 37 for the

said tax period has not been furnished by him:

Provided that the Government may, on the

recommendations of the Council, by notification,

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subject to such conditions and restrictions as may

be specified therein, allow a registered person or a

class of registered persons to furnish the return,

even if he has not furnished the returns for one or

more previous tax periods or has not furnished the

details of outward supplies under sub-section (1) of

section 37 for the said tax period

(11) A registered person shall not be allowed to

furnish a return for a tax period after the expiry of

a period of three years from the due date of

furnishing the said return:

Provided that the Government may, on the

recommendations of the Council, by notification,

subject to such conditions and restrictions as may

be specified therein, allow a registered person or a

class of registered persons to furnish the return for

a tax period, even after the expiry of the said period

of three years from the due date of furnishing the

said return.

*****

Section 49. Payment of tax, interest, penalty and

other amounts.— (1) Every deposit made towards

tax, interest, penalty, fee or any other amount by a

person by internet banking or by using credit or

debit cards or National Electronic Fund Transfer or

Real Time Gross Settlement or by such other mode

and subject to such conditions and restrictions as

may be prescribed, shall be credited to the

electronic cash ledger of such person to be

maintained in such manner as may be prescribed.

(2) The input tax credit as self-assessed in the

return of a registered person shall be credited to

his electronic credit ledger, in accordance

with Section 41, to be maintained in such

manner as may be prescribed.

(3) The amount available in the electronic cash

ledger may be used for making any payment

towards tax, interest, penalty, fees or any other

amount payable under the provisions of this Act or

the rules made thereunder in such manner and

subject to such conditions and within such time as

may be prescribed.

(4) The amount available in the electronic credit

ledger may be used for making any payment

towards output tax under this Act or under the

Integrated Goods and Services Tax Act in such

manner and subject to such conditions and

restrictions within such time as may be prescribed.

(5) The amount of input tax credit available in

the electronic credit ledger of the registered person

on account of—

(a) integrated tax shall first be utilised towards

payment of integrated tax and the amount

remaining, if any, may be utilised towards the

payment of central tax and State tax, or as the

case may be, Union territory tax, in that order;

(b) the central tax shall first be utilised

towards payment of central tax and the amount

remaining, if any, may be utilised towards the

payment of integrated tax;

payment of State tax and the amount remaining,

if any, may be utilised towards payment of

integrated tax

Provided that the input tax credit on account of

State tax shall be utilised towards payment of

integrated tax only where the balance of the input

tax credit on account of central tax is not available

for payment of integrated tax;

(d) the Union territory tax shall first be utilised

towards payment of Union territory tax and the

amount remaining, if any, may be utilised towards

payment of integrated tax:

Provided that the input tax credit on account of

Union territory tax shall be utilised towards

payment of integrated tax only where the balance

of the input tax credit on account of central tax is

not available for payment of integrated tax;

(e) the central tax shall not be utilised towards

payment of State tax or Union territory tax; and

(f) the State tax or Union territory tax shall not

be utilised towards payment of central tax.

(6) The balance in the electronic cash ledger or

electronic credit ledger after payment of tax,

interest, penalty, fee or any other amount payable

under this Act or the rules made thereunder may

be refunded in accordance with the provisions

of Section 54.

(7) All liabilities of a taxable person under this

Act shall be recorded and maintained in an

electronic liability register in such manner as may

be prescribed.

(8) Every taxable person shall discharge his tax

and other dues under this Act or the rules made

thereunder in the following order, namely:-

(a) self-assessed tax, and other dues related to

returns of previous tax periods;

(b) self-assessed tax, and other dues related to

the return of the current tax period;

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or the rules made thereunder including the

demand determined under Section 73 or Section

74.

(9) Every person who has paid the tax on goods

or services or both under this Act shall, unless the

contrary is proved by him, be deemed to have

passed on the full incidence of such tax to the

recipient of such goods or services or both.

(10) A registered person may, on the common

portal, transfer any amount of tax, interest, penalty,

fee or any other amount available in the electronic

cash ledger under this Act, to the electronic cash

ledger for,—

(a) integrated tax, central tax, State tax, Union

territory tax or cess; or

(b) integrated tax or central tax of a distinct

person as specified in sub-section (4) or, as the

case may be, sub-section (5) of section 25, in

such form and manner and subject to such

conditions and restrictions as may be prescribed

and such transfer shall be deemed to be a refund

from the electronic cash ledger under this Act:

Provided that no such transfer under clause (b)

shall be allowed if the said registered person has

any unpaid liability in his electronic liability

(11) Where any amount has been transferred to

the electronic cash ledger under this Act, the same

shall be deemed to be deposited in the said ledger

as provided in sub-section (1).

(12) Notwithstanding anything contained in this

Act, the Government may, on the recommendations

of the Council, subject to such conditions and

restrictions, specify such maximum proportion of

output tax liability under this Act or under the

Integrated Goods and Services Tax Act, 2017 which

may be discharged through the electronic credit

ledger by a registered person or a class of registered

persons, as may be prescribed

Explanation.— For the purposes of this section,—

(a) the date of credit to the account of the

Government in the authorised bank shall be

deemed to be the date of deposit in the electronic

cash ledger;

(b) the expression,-

(i) “tax dues” means the tax payable under

this Act and does not include interest, fee

and penalty; and

(ii) “other dues” means interest, penalty, fee or

any other amount payable under this Act or the

rules made thereunder

*****

Section 50. Interest on delayed payment of

tax.— (1) Every person who is liable to pay tax in

accordance with the provisions of this Act or the

rules made thereunder, but fails to pay the tax or

any part thereof to the Government within the

period prescribed, shall for the period for which

the tax or any part thereof remains unpaid, pay, on

his own, interest at such rate, not exceeding

eighteen per cent., as may be notified by the

Government on the recommendations of the

Council:

Provided that the interest on tax payable in

respect of supplies made during a tax period and

declared in the return for the said period furnished

after the due date in accordance with the provisions

of Section 39, except where such return is furnished

after commencement of any proceedings under

Section 73 or Section 74 in respect of the said

period, shall be levied on that portion of the tax

that is paid by debiting the electronic cash ledger.

(2) The interest under sub-section (1) shall be

calculated, in such manner as may be prescribed,

from the day succeeding the day on which such

tax was due to be paid.

(3) Where the input tax credit has been wrongly

availed and utilized, the registered person shall

pay interest on such input tax credit wrongly

availed and utilised, at such rate not exceeding

twenty-four per cent. as may be notified by the

Government, on the recommendations of the

Council, and the interest shall be calculated, in

such manner as may be prescribed.

*****

Section 51. Tax deduction at source.— (1)

Notwithstanding anything to the contrary

contained in this Act, the Government may

mandate,—

(a) a department or establishment of the

Central Government or State Government; or

(b) local authority; or

(d) such persons or category of persons as

may be notified by the Government on the

recommendations of the Council, (hereafter in

this section referred to as “the deductor”), to

deduct tax at the rate of one per cent. from the

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payment made or credited to the supplier

(hereafter in this section referred to as “the

deductee”) of taxable goods or services or both,

where the total value of such supply, under a

contract, exceeds two lakh and fifty thousand

rupees:

Provided that no deduction shall be made if the

location of the supplier and the place of supply is

in a State or Union territory which is different from

the State or as the case may be, Union territory of

registration of the recipient.

Explanation.— For the purpose of deduction of

tax specified above, the value of supply shall be

taken as the amount excluding the central tax, State

tax, Union territory tax, integrated tax and cess

indicated in the invoice.

(2) The amount deducted as tax under this

section shall be paid to the Government by the

deductor within ten days after the end of the month

in which such deduction is made, in such

manner as may be prescribed.

(3) A certificate of tax deduction at source shall

be issued in such form and in such manner as may

be prescribed.

(5) The deductee shall claim credit, in his

electronic cash ledger, of the tax deducted and

reflected in the return of the deductor furnished

under sub-section (3) of Section 39, in such

manner as may be prescribed.

(6) If any deductor fails to pay to the Government

the amount deducted as tax under sub-section (1),

he shall pay interest in accordance with the

provisions of sub-section (1) of Section 50, in

addition to the amount of tax deducted.

(7) The determination of the amount in default

under this section shall be made in the manner

specified in Section 73 or Section 74.

(8) The refund to the deductor or the deductee

arising on account of excess or erroneous deduction

shall be dealt with in accordance with the

provisions of Section 54:

Provided that no refund to the deductor shall

be granted, if the amount deducted has been

credited to the electronic cash ledger of the

deductee.

*****

Section 54. Refund of tax.— (1) Any person

claiming refund of any tax and interest, if any, paid

on such tax or any other amount paid by him, may

make an application before the expiry of two years

from the relevant date in such form and manner as

may be prescribed:

Provided that a registered person, claiming

refund of any balance in the electronic cash ledger

in accordance with the provisions of sub-section

(6) of Section 49, may claim such refund in such

form and manner as may be prescribed.

(2) A specialised agency of the United Nations

Organisation or any Multilateral Financial

Institution and Organisation notified under the

United Nations (Privileges and Immunities) Act,

1947 (46 of 1947), Consulate or Embassy of foreign

countries or any other person or class of persons, as

notified under Section 55, entitled to a refund of

tax paid by it on inward supplies of goods or

services or both, may make an application for such

refund, in such form and manner as may be

prescribed, before the expiry of two years from the

last day of the quarter in which such supply was

received.

(3) Subject to the provisions of sub-section (10),

a registered person may claim refund of any

unutilised input tax credit at the end of any tax

period:

Provided that no refund of unutilised input tax

credit shall be allowed in cases other than-

(i) zero rated supplies made without payment

of tax;

(ii) where the credit has accumulated on

account of rate of tax on inputs being higher

than the rate of tax on output supplies (other

than nil rated or fully exempt supplies), except

supplies of goods or services or both as may

be notified by the Government on the

recommendations of the Council:

Provided further that no refund of unutilised

input tax credit shall be allowed in cases where

the goods exported out of India are subjected to

export duty:

Provided also that no refund of input tax credit

shall be allowed, if the supplier of goods or services

or both avails of drawback in respect of state tax or

claims refund of the integrated tax paid on such

supplies.

(4) The application shall be accompanied by—

(a) such documentary evidence as may be

prescribed to establish that a refund is due to

the applicant; and

(b) such documentary or other evidence

(including the documents referred to in

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Section 33) as the applicant may furnish to

establish that the amount of tax and interest, if

any, paid on such tax or any other amount paid

in relation to which such refund is claimed was

collected from, or paid by, him and the incidence

of such tax and interest had not been passed on

to any other person:

Provided that where the amount claimed as

refund is less than two lakh rupees, it shall not be

necessary for the applicant to furnish any

documentary and other evidences but he may file

a declaration, based on the documentary or other

evidences available with him, certifying that the

incidence of such tax and interest had not been

passed on to any other person.

(5) If, on receipt of any such application, the

proper officer is satisfied that the whole or part of

the amount claimed as refund is refundable, he

may make an order accordingly and the amount so

determined shall be credited to the Fund referred

to in Section 57.

(6) Notwithstanding anything contained in sub-

section (5), the proper officer may, in the case of

any claim for refund on account of zero-rated supply

of goods or services or both made by registered

persons, other than such category of registered

persons as may be notified by the Government on

the recommendations of the Council, refund on a

provisional basis, ninety per cent. of the total

amount so claimed, in such manner and subject to

such conditions, limitations and safeguards as may

be prescribed and thereafter make an order under

sub-section (5) for final settlement of the refund

claim after due verification of documents furnished

by the applicant.

(7) The proper officer shall issue the order under

sub-section (5) within sixty days from the date of

receipt of application complete in all respects.

(8) Notwithstanding anything contained in sub-

-section (5), the refundable amount shall, instead of

being credited to the Fund, be paid to the applicant,

if such amount is relatable to—

(a) refund of tax paid on export of goods or

services or both or on inputs or input services

used in making such exports;

(b) refund of unutilised input tax credit under

sub-section (3);

provided, either wholly or partially, and for which

invoice has not been issued, or where a refund

voucher has been issued;

(d) refund of tax in pursuance of section 77;

(e) the tax and interest, if any, or any other

amount paid by the applicant, if he had not

passed on the incidence of such tax and interest

to any other person; or

(f) the tax or interest borne by such other

class of applicants as the Government may, on

the recommendations of the Council, by

notification, specify.

(8A) The Government may disburse the refund of

the State tax in such manner as may be prescribed.

(9) Notwithstanding anything to the contrary

contained in any judgment, decree, order or

direction of the Appellate Tribunal or any court or

in any other provisions of this Act or the rules

made thereunder or in any other law for the time

being in force, no refund shall be made except in

accordance with the provisions of sub-section (8).

(10) Where any refund is due to a registered

person who has defaulted in furnishing any return

or who is required to pay any tax, interest or

penalty, which has not been stayed by any court,

Tribunal or Appellate Authority by the specified

date, the proper officer may—

(a) withhold payment of refund due until the

said person has furnished the return or paid the

tax, interest or penalty, as the case may be;

(b) deduct from the refund due, any tax,

interest, penalty, fee or any other amount which

the taxable person is liable to pay but which

remains unpaid under this Act or under the

existing law .

Explanation.— For the purposes of this sub-section,

the expression “specified date” shall mean the last

date for filing an appeal under this Act.

(11) Where an order giving rise to a refund is the

subject matter of an appeal or further proceedings

or where any other proceedings under this Act is

pending and the Commissioner is of the opinion

that grant of such refund is likely to adversely affect

the revenue in the said appeal or other proceedings

on account of malfeasance or fraud committed, he

may, after giving the taxable person an opportunity

of being heard, withhold the refund till such time

as he may determine.

(12) Where a refund is withheld under sub-section

(11), the taxable person shall, notwithstanding

anything contained in Section 56, be entitled to

interest at such rate not exceeding six per cent. as

may be notified on the recommendations of the

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Council, if as a result of the appeal or further

proceedings he becomes entitled to refund.

(13) Notwithstanding anything to the contrary

contained in this section, the amount of advance

tax deposited by a casual taxable person or a non-

-resident taxable person under sub-section (2) of

section 27, shall not be refunded unless such person

has, in respect of the entire period for which the

certificate of registration granted to him had

remained in force, furnished all the returns required

under section 39.

(14) Notwithstanding anything contained in this

section, no refund under sub-section (5) or sub-

section (6) shall be paid to an applicant, if the

amount is less than one thousand rupees.

Explanation.— For the purposes of this section,—

(1) “refund” includes refund of tax paid on zero-

rated supplies of goods or services or both or on

inputs or input services used in making such zero-

rated supplies, or refund of tax on the supply of

goods regarded as deemed exports, or refund of

unutilised input tax credit as provided under sub-

section (3).

(2) “relevant date” means-

(a) in the case of goods exported out of India

where a refund of tax paid is available in respect

of goods themselves or, as the case may be, the

inputs or input services used in such goods,-

(i) if the goods are exported by sea or air,

the date on which the ship or the aircraft in

which such goods are loaded, leaves India; or

(ii) if the goods are exported by land, the

date on which such goods pass the frontier; or

(iii) if the goods are exported by post, the

date of dispatch of goods by the Post Office

concerned to a place outside India;

(b) in the case of supply of goods regarded as

deemed exports where a refund of tax paid is

available in respect of the goods, the date on

which the return relating to such deemed

exports is furnished;

(ba) in case of zero-rated supply of goods or

services or both to a Special Economic Zone

developer or a Special Economic Zone unit where

a refund of tax paid is available in respect of

such supplies themselves, or as the case may be,

the inputs or input services used in such

supplies, the due date for furnishing of return

under section 39 in respect of such supplies;

where a refund of tax paid is available in respect

of services themselves or, as the case may be, the

inputs or input services used in such services,

the date of-

(i) receipt of payment in convertible foreign

exchange or in Indian rupees wherever

permitted by the Reserve Bank of India, where

the supply of services had been completed

prior to the receipt of such payment; or

(ii) issue of invoice, where payment for the

services had been received in advance prior

to the date of issue of the invoice;

(d) in case where the tax becomes refundable

as a consequence of judgment, decree, order or

direction of the Appellate Authority, Appellate

Tribunal or any court, the date of communication

of such judgment, decree, order or direction;

(e) in the case of refund of unutilised input

tax credit under clause (ii) of the first proviso to

sub-section (3), the due date for furnishing of

return under section 39 for the period in which

such claim for refund arises;

(f) in the case where tax is paid provisionally

under this Act or the rules made thereunder, the

date of adjustment of tax after the final

assessment thereof;

(g) in the case of a person, other than the

supplier, the date of receipt of goods or services

or both by such person; and

(h) in any other case, the date of payment of

tax.

*****

Section 61. Scrutiny of returns.— (1) The proper

officer may scrutinize the return and related

particulars furnished by the registered person to

verify the correctness of the return and inform him

of the discrepancies noticed, if any, in such

manner as may be prescribed and seek his

explanation thereto.

(2) In case the explanation is found acceptable,

the registered person shall be informed accordingly

and no further action shall be taken in this regard.

(3) In case no satisfactory explanation is furnished

within a period of thirty days of being informed by

the proper officer or such further period as may be

permitted by him or where the registered person,

after accepting the discrepancies, fails to take the

corrective measure in his return for the month in

which the discrepancy is accepted, the proper

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officer may initiate appropriate action including

those under Section 65 or Section 66 or Section 67,

or proceed to determine the tax and other dues

under Section 73 or Section 74.

*****

Section 62. Assessment of non-filers of

returns.— (1) Notwithstanding anything to the

contrary contained in Section 73 or Section 74,

where a registered person fails to furnish the return

under Section 39 or Section 45, even after the

service of a notice under Section 46, the proper

officer may proceed to assess the tax liability of the

said person to the best of his judgement taking into

account all the relevant material which is available

or which he has gathered and issue an assessment

order within a period of five years from the date

specified under Section 44 for furnishing of the

annual return for the financial year to which the

tax not paid relates.

(2) Where the registered person furnishes a valid

return within sixty days of the service of the

assessment order under sub-section (1), the said

assessment order shall be deemed to have been

withdrawn but the liability for payment of interest

under sub-section (1) of Section 50 or for payment

of late fee under Section 47 shall continue.

Provided that where the registered person fails

to furnish a valid return within sixty days of the

service of the assessment order under sub-section

(1), he may furnish the same within a further period

of sixty days on payment of an additional late fee

of one hundred rupees for each day of delay beyond

sixty days of the service of the said assessment

order and in case he furnishes valid return within

such extended period, the said assessment order

shall be deemed to have been withdrawn, but the

liability to pay interest under sub-section (1) of

Section 50 or to pay late fee under Section 47 shall

continue.

*****

Section 63. Assessment of unregistered

persons.— Notwithstanding anything to the

contrary contained in Section 73 or Section 74,

where a taxable person fails to obtain registration

even though liable to do so or whose registration

has been cancelled under sub-section (2) of Section

29 but who was liable to pay tax, the proper officer

may proceed to assess the tax liability of such

taxable person to the best of his judgment for the

relevant tax periods and issue an assessment order

within a period of five years from the date specified

under Section 44 for furnishing of the annual

return for the financial year to which the tax not

paid relates:

Provided that no such assessment order shall

be passed without giving the person an opportunity

of being heard.

*****

Section 64. Summary assessment in certain special

cases.— (1) The proper officer may, on any evidence

showing a tax liability of a person coming to his

notice, with the previous permission of Additional

Commissioner or Joint Commissioner, proceed to

assess the tax liability of such person to protect the

interest of revenue and issue an assessment order,

if he has sufficient grounds to believe that any

delay in doing so may adversely affect the interest

of revenue:

Provided that where the taxable person to whom

the liability pertains is not ascertainable and such

liability pertains to supply of goods, the person in

charge of such goods shall be deemed to be the

taxable person liable to be assessed and liable to

pay tax and any other amount due under this

section.

(2) On an application made by the taxable person

within thirty days from the date of receipt of order

passed under sub-section (1) or on his own motion,

if the Additional Commissioner or Joint Commissioner

considers that such order is erroneous, he may

withdraw such order and follow the procedure laid

down in Section 73 or Section 74.

*****

Section 65. Audit by tax authorities.— (1) The

Commissioner or any officer authorised by him, by

way of a general or a specific order, may undertake

audit of any registered person for such period, at

such frequency and in such manner as may be

prescribed.

(2) The officers referred to in sub-section (1) may

conduct audit at the place of business of the

registered person or in their office.

(3) The registered person shall be informed by

way of a notice not less than fifteen working days

prior to the conduct of audit in such manner as

may be prescribed.

(4) The audit under sub-section (1) shall be

completed within a period of three months from

the date of commencement of the audit:

Provided that where the Commissioner is

satisfied that audit in respect of such registered

person cannot be completed within three months,

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he may, for the reasons to be recorded in writing,

extend the period by a further period not exceeding

six months.

Explanation.— For the purposes of this sub-

section, the expression “commencement of audit”

shall mean the date on which the records and other

documents, called for by the tax authorities, are

made available by the registered person or the

actual institution of audit at the place of business,

whichever is later.

(5) During the course of audit, the authorised

officer may require the registered person,—

(i) to afford him the necessary facility to verify

the books of account or other documents as he

may require;

(ii) to furnish such information as he may

require and render assistance for timely

completion of the audit.

(6) On conclusion of audit, the proper officer shall,

within thirty days, inform the registered person,

whose records are audited, about the findings, his

rights and obligations and the reasons for such

findings.

(7) Where the audit conducted under sub-section

(1) results in detection of tax not paid or short paid

or erroneously refunded, or input tax credit wrongly

availed or utilised, the proper officer may initiate

action under Section 73 or Section 74.

*****

Section 66. Special audit.— (1) If at any stage of

scrutiny, inquiry, investigation or any other

proceedings before him, any officer not below the

rank of Assistant Commissioner, having regard to

the nature and complexity of the case and the

interest of revenue, is of the opinion that the value

has not been correctly declared or the credit availed

is not within the normal limits, he may, with the

prior approval of the Commissioner, direct such

registered person by a communication in writing

to get his records including books of account

examined and audited by a chartered accountant

or a cost accountant as may be nominated by the

Commissioner.

(2) The chartered accountant or cost accountant

so nominated shall, within the period of ninety days,

submit a report of such audit duly signed and

certified by him to the said Assistant Commissioner

mentioning therein such other particulars as may

be specified:

Provided that the Assistant Commissioner may,

on an application made to him in this behalf by the

registered person or the chartered accountant or

cost accountant or for any material and sufficient

reason, extend the said period by a further period

of ninety days.

(3) The provisions of sub-section (1) shall have

effect notwithstanding that the accounts of the

registered person have been audited under any

other provisions of this Act or any other law for the

time being in force.

(4) The registered person shall be given an

opportunity of being heard in respect of any material

gathered on the basis of special audit under sub-

section (1) which is proposed to be used in any

proceedings against him under this Act or the rules

made thereunder.

(5) The expenses of the examination and audit of

records under sub-section (1), including the

remuneration of such chartered accountant or cost

accountant, shall be determined and paid by the

Commissioner and such determination shall be final.

(6) Where the special audit conducted under

sub-section (1) results in detection of tax not paid

or short paid or erroneously refunded, or input tax

credit wrongly availed or utilised, the proper officer

may initiate action under Section 73 or Section 74.

*****

Section 70. Power to summon persons to give

evidence and produce documents.— (1) The proper

officer under this Act shall have power to summon

any person whose attendance he considers

necessary either to give evidence or to produce a

document or any other thing in any inquiry in the

same manner, as provided in the case of a civil

court under the provisions of the Code of Civil

Procedure, 1908 (5 of 1908).

(2) Every such inquiry referred to in sub-section

(1) shall be deemed to be a “judicial proceedings”

within the meaning of section 193 and section 228

of the Indian Penal Code (45 of 1860).

*****

Section 73. Determination of tax not paid or short

paid or erroneously refunded or input tax credit

wrongly availed or utilised for any reason other than

fraud or any willful-misstatement or suppression of

facts.— (1) Where it appears to the proper officer

that any tax has not been paid or short paid or

erroneously refunded, or where input tax credit

has been wrongly availed or utilised for any reason,

other than the reason of fraud or any wilful-

misstatement or suppression of facts to evade tax,

he shall serve notice on the person chargeable with

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tax which has not been so paid or which has been

so short paid or to whom the refund has erroneously

been made, or who has wrongly availed or utilised

input tax credit, requiring him to show cause as to

why he should not pay the amount specified in the

notice along with interest payable thereon under

Section 50 and a penalty leviable under the

provisions of this Act or the rules made thereunder.

(2) The proper officer shall issue the notice under

sub-section (1) at least three months prior to the

time limit specified in sub-section (10) for issuance

of order.

(3) Where a notice has been issued for any period

under sub-section (1), the proper officer may serve

a statement, containing the details of tax not paid

or short paid or erroneously refunded or input tax

credit wrongly availed or utilised for such periods

other than those covered under sub-section (1), on

the person chargeable with tax.

(4) The service of such statement shall be deemed

to be service of notice on such person under sub-

-section (1), subject to the condition that the

grounds relied upon for such tax periods other than

those covered under sub-section (1) are the same

as are mentioned in the earlier notice.

(5) The person chargeable with tax may, before

service of notice under sub-section (1) or, as the

case may be, the statement under sub-section (3),

pay the amount of tax along with interest payable

thereon under section 50 on the basis of his own

ascertainment of such tax or the tax as ascertained

by the proper officer and inform the proper officer

in writing of such payment.

(6) The proper officer, on receipt of such

information, shall not serve any notice under sub-

section (1) or, as the case may be, the statement

under sub-section (3), in respect of the tax so paid

or any penalty payable under the provisions of this

Act or the rules made thereunder.

(7) Where the proper officer is of the opinion that

the amount paid under sub-section (5) falls short of

the amount actually payable, he shall proceed to

issue the notice as provided for in sub-section (1)

in respect of such amount which falls short of the

amount actually payable.

(8) Where any person chargeable with tax under

sub-section (1) or sub-section (3) pays the said tax

along with interest payable under section

50 within thirty days of issue of show cause notice,

no penalty shall be payable and all proceedings in

respect of the said notice shall be deemed to be

concluded.

(9) The proper officer shall, after considering the

representation, if any, made by person chargeable

with tax, determine the amount of tax, interest and

a penalty equivalent to ten per cent. of tax or ten

thousand rupees, whichever is higher, due from

such person and issue an order.

(10) The proper officer shall issue the order under

sub-section (9) within three years from the due date

for furnishing of annual return for the financial year

to which the tax not paid or short paid or input tax

credit wrongly availed or utilised relates to or

within three years from the date of erroneous

refund.

(11) Notwithstanding anything contained in sub-

-section (6) or sub-section (8), penalty under sub-

-section (9) shall be payable where any amount of

self-assessed tax or any amount collected as tax

has not been paid within a period of thirty days

from the due date of payment of such tax.

*****

Section 74. Determination of tax not paid or short

paid or erroneously refunded or input tax credit

wrongly availed or utilised by reason of fraud or any

willful-misstatement or suppression of facts.— (1)

Where it appears to the proper officer that any tax

has not been paid or short paid or erroneously

refunded or where input tax credit has been

wrongly availed or utilised by reason of fraud, or

any wilful-misstatement or suppression of facts to

evade tax, he shall serve notice on the person

chargeable with tax which has not been so paid or

which has been so short paid or to whom the refund

has erroneously been made, or who has wrongly

availed or utilised input tax credit, requiring him

to show cause as to why he should not pay the

amount specified in the notice along with interest

payable thereon under section 50 and a penalty

equivalent to the tax specified in the notice.

(2) The proper officer shall issue the notice under

sub-section (1) at least six months prior to the time

limit specified in sub-section (10) for issuance of

order.

(3) Where a notice has been issued for any period

under sub-section (1), the proper officer may serve

a statement, containing the details of tax not paid

or short paid or erroneously refunded or input tax

credit wrongly availed or utilised for such periods

other than those covered under sub-section (1), on

the person chargeable with tax.

(4) The service of statement under sub-section

(3) shall be deemed to be service of notice under

sub-section (1) of Section 73, subject to the condition

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that the grounds relied upon in the said statement,

except the ground of fraud, or any wilful-

misstatement or suppression of facts to evade tax,

for periods other than those covered under sub-

-section (1) are the same as are mentioned in the

earlier notice.

(5) The person chargeable with tax may, before

service of notice under sub-section (1), pay the

amount of tax along with interest payable under

Section 50 and a penalty equivalent to fifteen

per cent. of such tax on the basis of his own

ascertainment of such tax or the tax as ascertained

by the proper officer and inform the proper officer

in writing of such payment.

(6) The proper officer, on receipt of such

information, shall not serve any notice under sub-

-section (1), in respect of the tax so paid or any

penalty payable under the provisions of this Act or

the rules made thereunder.

(7) Where the proper officer is of the opinion that

the amount paid under sub-section (5) falls short of

the amount actually payable, he shall proceed to

issue the notice as provided for in sub-section (1)

in respect of such amount which falls short of the

amount actually payable.

(8) Where any person chargeable with tax under

sub-section (1) pays the said tax along with interest

payable under Section 50 and a penalty equivalent

to twenty-five per cent. of such tax within thirty

days of issue of the notice, all proceedings in respect

of the said notice shall be deemed to be concluded.

(9) The proper officer shall, after considering the

representation, if any, made by the person

chargeable with tax, determine the amount of tax,

interest and penalty due from such person and issue

an order.

(10) The proper officer shall issue the order under

sub-section (9) within a period of five years from

the due date for furnishing of annual return for the

financial year to which the tax not paid or short

paid or input tax credit wrongly availed or utilised

relates to or within five years from the date of

erroneous refund.

(11) Where any person served with an order

issued under sub-section (9) pays the tax along

with interest payable thereon under section

50 and a penalty equivalent to fifty per cent. of

such tax within thirty days of communication of

the order, all proceedings in respect of the said

notice shall be deemed to be concluded.

Explanation 1.— For the purposes of Section 73

and this section,—

(i) the expression “all proceedings in respect

of the said notice” shall not include proceedings

under Section 132;

(ii) where the notice under the same

proceedings is issued to the main person liable

to pay tax and some other persons, and such

proceedings against the main person have been

concluded under Section 73 or Section 74, the

proceedings against all the persons liable to pay

penalty under Sections 122 and 125 are

deemed to be concluded.

Explanation 2.— For the purposes of this Act,

the expression “suppression” shall mean non-

declaration of facts or information which a taxable

person is required to declare in the return,

statement, report or any other document furnished

under this Act or the rules made thereunder, or

failure to furnish any information on being asked

for, in writing, by the proper officer.

*****

Section 75. General provisions relating to

determination of tax.— (1) Where the service of

notice or issuance of order is stayed by an order of

a court or Appellate Tribunal, the period of such

stay shall be excluded in computing the period

specified in sub-sections (2) and (10) of Section 73 or

sub-sections (2) and (10) of Section 74, as the case

may be.

(2) Where any Appellate Authority or Appellate

Tribunal or court concludes that the notice issued

under sub-section (1) of Section 74 is not

sustainable for the reason that the charges of fraud

or any wilful-misstatement or suppression of facts

to evade tax has not been established against the

person to whom the notice was issued, the proper

officer shall determine the tax payable by such

person, deeming as if the notice were issued under

sub-section (1) of section 73.

(3) Where any order is required to be issued in

pursuance of the direction of the Appellate

Authority or Appellate Tribunal or a court, such

order shall be issued within two years from the

date of communication of the said direction.

(4) An opportunity of hearing shall be granted

where a request is received in writing from the

person chargeable with tax or penalty, or where

any adverse decision is contemplated against such

person.

(5) The proper officer shall, if sufficient cause is

shown by the person chargeable with tax, grant

time to the said person and adjourn the hearing for

reasons to be recorded in writing:

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Provided that no such adjournment shall be

granted for more than three times to a person

during the proceedings.

(6) The proper officer, in his order, shall set out

the relevant facts and the basis of his decision.

(7) The amount of tax, interest and penalty

demanded in the order shall not be in excess of the

amount specified in the notice and no demand shall

be confirmed on the grounds other than the grounds

specified in the notice.

(8) Where the Appellate Authority or Appellate

Tribunal or court modifies the amount of tax

determined by the proper officer, the amount of

interest and penalty shall stand modified

accordingly, taking into account the amount of tax

so modified.

(9) The interest on the tax short paid or not paid

shall be payable whether or not specified in the

order determining the tax liability.

(10) The adjudication proceedings shall be

deemed to be concluded, if the order is not issued

within three years as provided for in sub-section

(10) of section 73 or within five years as provided

for in sub-section (10) of section 74.

(11) An issue on which the Appellate Authority

or the Appellate Tribunal or the High Court has

given its decision which is prejudicial to the interest

of revenue in some other proceedings and an appeal

to the Appellate Tribunal or the High Court or the

Supreme Court against such decision of the

Appellate Authority or the Appellate Tribunal or

the High Court is pending, the period spent

between the date of the decision of the Appellate

Authority and that of the Appellate Tribunal or the

date of decision of the Appellate Tribunal and that

of the High Court or the date of the decision of the

High Court and that of the Supreme Court shall be

excluded in computing the period referred to in

sub-section (10) of Section 73 or sub-section (10) of

Section 74 where proceedings are initiated by way

of issue of a show cause notice under the said

sections.

(12) Notwithstanding anything contained in

Section 73 or Section 74, where any amount of self-

assessed tax in accordance with a return furnished

under Section 39 remains unpaid, either wholly or

partly, or any amount of interest payable on such

tax remains unpaid, the same shall be recovered

under the provisions of Section 79.

Explanation.— For the purposes of this sub-

-section, the expression “self-assessed tax” shall

include the tax payable in respect of details of

outward supplies furnished under Section 37, but

not included in the return furnished under Section 39.

(13) Where any penalty is imposed under Section

73 or Section 74, no penalty for the same act or

omission shall be imposed on the same person under

any other provision of this Act.

*****

Section 104. Advance ruling to be void in certain

circumstances.— (1) Where the Authority or the

Appellate Authority or the National Appellate

Authority finds that advance ruling pronounced by

it under sub-section (4) of Section 98 or under sub-

-section (1) of Section 101 or under Section 101C

has been obtained by the applicant or the appellant

by fraud or suppression of material facts or

misrepresentation of facts, it may, by order, declare

such ruling to be void ab-initio and thereupon all

the provisions of this Act or the rules made

thereunder shall apply to the applicant or the

appellant as if such advance ruling had never been

made:

Provided that no order shall be passed under

this sub-section unless an opportunity of being

heard has been given to the applicant or the

appellant.

Explanation.— The period beginning with the

date of such advance ruling and ending with the

date of order under this sub-section shall be

excluded while computing the period specified in

sub-sections (2) and (10) of Section 73 or sub-

-sections (2) and (10) of Section 74.

(2) A copy of the order made under sub-section

(1) shall be sent to the applicant, the concerned

officer and the jurisdictional officer.

*****

Section 107. Appeals to Appellate Authority.— (1)

Any person aggrieved by any decision or order

passed under this Act or the State Goods and

Services Tax Act or the Union Territory Goods and

Services Tax Act by an adjudicating authority may

appeal to such Appellate Authority as may be

prescribed within three months from the date on

which the said decision or order is communicated

to such person.

(2) The Commissioner may, on his own motion, or

upon request from the Commissioner of State tax or

the Commissioner of Union territory tax, call for

and examine the record of any proceedings in which

an adjudicating authority has passed any decision

or order under this Act or the State Goods and

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Services Tax Act or the Union Territory Goods and

Services Tax Act, for the purpose of satisfying

himself as to the legality or propriety of the said

decision or order and may, by order, direct any

officer subordinate to him to apply to the Appellate

Authority within six months from the date of

communication of the said decision or order for the

determination of such points arising out of the said

decision or order as may be specified by the

Commissioner in his order.

(3) Where, in pursuance of an order under sub-

-section (2), the authorised officer makes an

application to the Appellate Authority, such

application shall be dealt with by the Appellate

Authority as if it were an appeal made against the

decision or order of the adjudicating authority and

such authorised officer were an appellant and the

provisions of this Act relating to appeals shall apply

to such application.

(4) The Appellate Authority may, if he is satisfied

that the appellant was prevented by sufficient cause

from presenting the appeal within the aforesaid

period of three months or six months, as the case

may be, allow it to be presented within a further

period of one month.

(5) Every appeal under this section shall be in

such form and shall be verified in such manner as

may be prescribed.

(6) No appeal shall be filed under sub-section (1),

unless the appellant has paid—

(a) in full, such part of the amount of tax,

interest, fine, fee and penalty arising from the

impugned order, as is admitted by him; and

(b) a sum equal to ten per cent. of the

remaining amount of tax in dispute arising from

the said order, subject to a maximum of twenty-

five crore rupees, in relation to which the appeal

has been filed.

Provided that no appeal shall be filed against

an order under sub-section (3) of Section 129, unless

a sum equal to twenty-five per cent. of the penalty

has been paid by the appellant.

(7) Where the appellant has paid the amount

under sub-section (6), the recovery proceedings for

the balance amount shall be deemed to be stayed.

(8) The Appellate Authority shall give an

opportunity to the appellant of being heard.

(9) The Appellate Authority may, if sufficient

cause is shown at any stage of hearing of an appeal,

grant time to the parties or any of them and adjourn

the hearing of the appeal for reasons to be recorded

in writing:

Provided that no such adjournment shall be

granted more than three times to a party during

hearing of the appeal.

(10) The Appellate Authority may, at the time of

hearing of an appeal, allow an appellant to add any

ground of appeal not specified in the grounds of

appeal, if it is satisfied that the omission of that

ground from the grounds of appeal was not willful

or unreasonable.

(11) The Appellate Authority shall, after making

such further inquiry as may be necessary, pass such

order, as it thinks just and proper, confirming,

modifying or annulling the decision or order

appealed against but shall not refer the case back

to the adjudicating authority that passed the said

decision or order:

Provided that an order enhancing any fee or

penalty or fine in lieu of confiscation or confiscating

goods of greater value or reducing the amount of

refund or input tax credit shall not be passed unless

the appellant has been given a reasonable

opportunity of showing cause against the proposed

order:

Provided further that where the Appellate

Authority is of the opinion that any tax has not

been paid or short-paid or erroneously refunded, or

where input tax credit has been wrongly availed or

utilised, no order requiring the appellant to pay

such tax or input tax credit shall be passed unless

the appellant is given notice to show cause against

the proposed order and the order is passed within

the time limit specified under Section 73 or

Section 74.

(12) The order of the Appellate Authority

disposing of the appeal shall be in writing and

shall state the points for determination, the decision

thereon and the reasons for such decision.

(13) The Appellate Authority shall, where it is

possible to do so, hear and decide every appeal

within a period of one year from the date on which

it is filed:

Provided that where the issuance of order is

stayed by an order of a court or Tribunal, the period

of such stay shall be excluded in computing the

period of one year.

(14) On disposal of the appeal, the Appellate

Authority shall communicate the order passed by

it to the appellant, respondent and to the

adjudicating authority.

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(15) A copy of the order passed by the Appellate

Authority shall also be sent to the jurisdictional

Commissioner or the authority designated by him

in this behalf and the jurisdictional Commissioner

of State tax or Commissioner of Union Territory Tax

or an authority designated by him in this behalf.

(16) Every order passed under this section shall,

subject to the provisions of Section 108 or Section

113 or Section 117 or Section 118 be final and

binding on the parties.

*****

Section 112. Appeals to Appellate Tribunal.— (1)

Any person aggrieved by an order passed against

him under Section 107 or Section 108 of this Act

or the State Goods and Services Tax Act or the

Union Territory Goods and Services Tax Act may

appeal to the Appellate Tribunal against such order

within three months from the date on which the

order sought to be appealed against is communicated

to the person preferring the appeal.

(2) The Appellate Tribunal may, in its discretion,

refuse to admit any such appeal where the tax or

input tax credit involved or the difference in tax or

input tax credit involved or the amount of fine, fee

or penalty determined by such order, does not

exceed fifty thousand rupees.

(3) The Commissioner may, on his own motion, or

upon request from the Commissioner of State tax or

Commissioner of Union territory tax, call for and

examine the record of any order passed by the

Appellate Authority or the Revisional Authority

under this Act or the State Goods and Services Tax

Act or the Union Territory Goods and Services Tax

Act for the purpose of satisfying himself as to the

legality or propriety of the said order and may, by

order, direct any officer subordinate to him to apply

to the Appellate Tribunal within six months from

the date on which the said order has been passed

for determination of such points arising out of the

said order as may be specified by the Commissioner

in his order.

(4) Where in pursuance of an order under sub-

-section (3) the authorised officer makes an

application to the Appellate Tribunal, such

application shall be dealt with by the Appellate

Tribunal as if it were an appeal made against the

order under sub-section (11) of Section 107 or

under sub-section (1) of Section 108 and the

provisions of this Act shall apply to such application,

as they apply in relation to appeals filed under sub-

-section (1).

(5) On receipt of notice that an appeal has been

preferred under this section, the party against

whom the appeal has been preferred may,

notwithstanding that he may not have appealed

against such order or any part thereof, file, within

forty-five days of the receipt of notice, a

memorandum of cross-objections, verified in the

prescribed manner, against any part of the order

appealed against and such memorandum shall be

disposed of by the Appellate Tribunal, as if it were

an appeal presented within the time specified in

sub-section (1).

(6) The Appellate Tribunal may admit an appeal

within three months after the expiry of the period

referred to in sub-section (1), or permit the filing of

a memorandum of cross-objections within forty-five

days after the expiry of the period referred to in

sub-section (5) if it is satisfied that there was

sufficient cause for not presenting it within that

period.

(7) An appeal to the Appellate Tribunal shall be

in such form, verified in such manner and shall be

accompanied by such fee, as may be prescribed.

(8) No appeal shall be filed under sub-section (1),

unless the appellant has paid—

(a) in full, such part of the amount of tax,

interest, fine, fee and penalty arising from the

impugned order, as is admitted by him, and

(b) a sum equal to twenty per cent. of the

remaining amount of tax in dispute, in addition

to the amount paid under sub-section (6)

of Section 107, arising from the said order, subject

to a maximum of fifty crore rupees , in relation to

which the appeal has been filed.

(9) Where the appellant has paid the amount as

per sub-section (8), the recovery proceedings for

the balance amount shall be deemed to be stayed

till the disposal of the appeal.

(10) Every application made before the Appellate

Tribunal,—

(a) in an appeal for rectification of error or for

any other purpose; or

(b) for restoration of an appeal or an

application, shall be accompanied by such fees

as may be prescribed.

*****

Section 122. Penalty for certain offences.— (1) Where

a taxable person who—

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(i) supplies any goods or services or both

without issue of any invoice or issues an incorrect

or false invoice with regard to any such supply;

(ii) issues any invoice or bill without supply of

goods or services or both in violation of the

provisions of this Act or the rules made

thereunder;

(iii) collects any amount as tax but fails to pay

the same to the Government beyond a period of

three months from the date on which such

payment becomes due;

(iv) collects any tax in contravention of the

provisions of this Act but fails to pay the same

to the Government beyond a period of three

months from the date on which such payment

becomes due;

(v) fails to deduct the tax in accordance with

the provisions of sub-section (1) of Section 51, or

deducts an amount which is less than the amount

required to be deducted under the said sub-section,

or where he fails to pay to the Government under

sub-section (2) thereof, the amount deducted as

tax;

(vi) fails to collect tax in accordance with the

provisions of sub-section (1) of Section 52, or

collects an amount which is less than the amount

required to be collected under the said sub-section

or where he fails to pay to the Government the

amount collected as tax under sub-section (3)

of Section 52;

(vii) takes or utilises input tax credit without

actual receipt of goods or services or both either

fully or partially, in contravention of the

provisions of this Act or the rules made

thereunder;

(viii) fraudulently obtains refund of tax under

this Act;

(ix) takes or distributes input tax credit in

contravention of Section 20, or the rules made

thereunder;

(x) falsifies or substitutes financial records or

produces fake accounts or documents or

furnishes any false information or return with an

intention to evade payment of tax due under

this Act;

(xi) is liable to be registered under this Act

but fails to obtain registration;

(xii) furnishes any false information with

regard to registration particulars, either at the

time of applying for registration, or subsequently;

(xiii) obstructs or prevents any officer in

discharge of his duties under this Act;

(xiv) transports any taxable goods without the

cover of documents as may be specified in this

behalf;

(xv) suppresses his turnover leading to evasion

of tax under this Act;

(xvi) fails to keep, maintain or retain books of

account and other documents in accordance with

the provisions of this Act or the rules made

thereunder;

(xvii) fails to furnish information or documents

called for by an officer in accordance with the

provisions of this Act or the rules made

thereunder or furnishes false information or

documents during any proceedings under this

Act;

(xviii) supplies, transports or stores any goods

which he has reasons to believe are liable to

confiscation under this Act;

(xix) issues any invoice or document by using

the registration number of another registered

person;

(xx) tampers with, or destroys any material

evidence or document;

(xxi) disposes off or tampers with any goods

that have been detained, seized, or attached

under this Act,

he shall be liable to pay a penalty of ten thousand

rupees or an amount equivalent to the tax evaded

or the tax not deducted under Section 51 or short

deducted or deducted but not paid to the

Government or tax not collected under Section 52

or short collected or collected but not paid to the

Government or input tax credit availed of or passed

on or distributed irregularly, or the refund claimed

fraudulently, whichever is higher.

(1A) Any person who retains the benefit of a

transaction covered under clauses (i), (ii), (vii) or

clause (ix) of sub-section (1) and at whose instance

such transaction is conducted, shall be liable to a

penalty of an amount equivalent to the tax evaded

or input tax credit availed of or passed on.

(1B) Any electronic commerce operator who—

(i) allows a supply of goods or services or both

through it by an unregistered person other than

a person exempted from registration by a

notification issued under this Act to make such

supply;

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(ii) allows an inter-State supply of goods or

services or both through it by a person who is

not eligible to make such inter-State supply; or

(iii) fails to furnish the correct details in the

statement to be furnished under sub-section (4)

of section 52 of any outward supply of goods

effected through it by a person exempted from

obtaining registration under this Act,

shall be liable to pay a penalty of ten thousand

rupees, or an amount equivalent to the amount of

tax involved had such supply been made by a

registered person other than a person paying tax

under Section 10, whichever is higher.

(2) Any registered person who supplies any

goods or services or both on which any tax has not

been paid or short-paid or erroneously refunded, or

where the input tax credit has been wrongly availed

or utilised,—

(a) for any reason, other than the reason of

fraud or any wilful misstatement or suppression

of facts to evade tax, shall be liable to a penalty

of ten thousand rupees or ten per cent. of the tax

due from such person, whichever is higher;

(b) for reason of fraud or any wilful

misstatement or suppression of facts to evade

tax, shall be liable to a penalty equal to ten

thousand rupees or the tax due from such person,

whichever is higher.

(3) Any person who—

(a) aids or abets any of the offences specified

in clauses (i) to (xxi) of sub-section (1);

(b) acquires possession of, or in any way

concerns himself in transporting, removing,

depositing, keeping, concealing, supplying, or

purchasing or in any other manner deals with

any goods which he knows or has reasons to

believe are liable to confiscation under this Act

or the rules made thereunder;

the supply of, or in any other manner deals with

any supply of services which he knows or has

reasons to believe are in contravention of any

provisions of this Act or the rules made thereunder;

(d) fails to appear before the officer of state

tax, when issued with a summon for appearance

to give evidence or produce a document in an

inquiry;

(e) fails to issue invoice in accordance with

the provisions of this Act or the rules made

thereunder or fails to account for an invoice in

his books of account, shall be liable to a penalty

which may extend to twenty-five thousand

rupees.

*****

Section 127. Power to impose penalty in certain

cases.— Where the proper officer is of the view that

a person is liable to a penalty and the same is not

covered under any proceedings under Section 62

or Section 63 or Section 64 or Section 73 or Section

74 or Section 129 or Section 130, he may issue an

order levying such penalty after giving a reasonable

opportunity of being heard to such person.

*****

Section 171. Antiprofiteering measure.— (1) Any

reduction in rate of tax on any supply of goods or

services or the benefit of input tax credit shall be

passed on to the recipient by way of commensurate

reduction in prices.

(2) The Central Government may, on recommen-

-dations of the Council, by notification, constitute

an Authority, or empower an existing Authority

constituted under any law for the time being in

force, to examine whether input tax credits availed

by any registered person or the reduction in the

tax rate have actually resulted in a commensurate

reduction in the price of the goods or services or

both supplied by him.

(3) The Authority referred to in sub-section (2)

shall exercise such powers and discharge such

functions as may be prescribed.

(3A) Where the Authority referred to in sub-

-section (2), after holding examination as required

under the said sub-section comes to the conclusion

that any registered person has profiteered under

sub-section (1), such person shall be liable to pay

penalty equivalent to ten per cent. of the amount

so profiteered:

Provided that no penalty shall be leviable if the

profiteered amount is deposited within thirty days

of the date of passing of the order by the Authority.

Explanation.— For the purposes of this section,

the expression “profiteered” shall mean the

amount determined on account of not passing the

benefit of reduction in rate of tax on supply of

goods or services or both or the benefit of input tax

credit to the recipient by way of commensurate

reduction in the price of the goods or services or

both.

*****

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SCHEDULE III.

ACTIVITIES OR TRANSACTIONS WHICH SHALL

BE TREATED NEITHER AS A SUPPLY OF GOODS

NOR A SUPPLY OF SERVICES

1. Services by an employee to the employer in

the course of or in relation to his employment.

2. Services by any court or Tribunal established

under any law for the time being in force.

3. (a) the functions performed by the Members

of Parliament, Members of State Legislature,

Members of Panchayats, Members of Municipalities

and Members of other local authorities;

(b) the duties performed by any person who holds

any post in pursuance of the provisions of the

Constitution in that capacity; or

Chairperson or a Member or a Director in a body

established by the Central Government or a State

Government or local authority and who is not

deemed as an employee before the commencement

of this clause.

4. Services of funeral, burial, crematorium or

mortuary including transportation of the deceased.

5. Sale of land and, subject to clause (b) of

paragraph 5 of Schedule II, sale of building.

6. Actionable claims, other than Specified

actionable claims.

7. Supply of goods from a place in the non-

taxable territory to another place in the non-taxable

territory without such goods entering into India.

8. (a) Supply of warehoused goods to any person

before clearance for home consumption;

(b) Supply of goods by the consignee to any other

person, by endorsement of documents of title to the

goods, after the goods have been dispatched from

the port of origin located outside India but before

clearance for home consumption.

Explanation 1.— For the purposes of paragraph

2, the term “court” includes District Court, High

Court and Supreme Court.

Explanation 2.— For the purposes of paragraph

8, the expression ”warehoused goods” shall have

the same meaning as assigned to it in the Customs

Act, 1962 (50 of 1962).

****

LA/LEGN/2025/2868

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 7th February, 2025 is hereby

published for general information in

pursuance of Rule-138 of the Rules of

Procedure and Conduct of Business of the

Goa Legislative Assembly.

________

The Goa Value Added Tax

(Amendment) Bill, 2025

(Bill No. 4 of 2025)

BILL

further to amend the Goa Value Added Tax

Act, 2005 (Goa Act 9 of 2005).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-sixth Year of Republic

of India as follows:—

1. Short title and commencement.— (1) This

Act may be called the Goa Value Added Tax

(Amendment) Act, 2025.

(2) It shall be deemed to have come into

force on the 1st day of September, 2015.

(i) Amendment of section 29.— In section

29 of the Goa Value Added Tax Act, 2005

(Goa Act No. 9 of 2005), in sub-section (3),

in the fourth proviso, the expression

“within the prescribed time limit,” it shall

be omitted.

Statement of objects and reasons

The Bill seeks to amend fourth proviso to

sub-section (3) of section 29 of the Goa Value

Added Tax Act, 2005 (Goa Act 9 of 2005),

(hereinafter referred to as the “said Act”) so

as to make detailed assessment of every

dealer claiming refund in his returns possible

irrespective of statutory limitation bar for

completing detailed assessment.

The bill further seeks to safeguard interest

of revenue by ensuring that in each and

every case the detailed assessment is

completed before sanctioning refund of any

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 46

(SUPPLEMENT)

17TH FEBRUARY, 2025

2006

amount of tax paid in excess of the amount

due from dealer under this Act or unduly paid

by him and/or for excess of input tax credit

over output tax payable under this Act, but

remained unassessed beyond the limitation

period specified in the Act.

The said amendment will make the

provisions of the said proviso applicable also

to those dealers who had filed their quarterly

returns belatedly but have claimed refund in

those returns and all such cases where dealer

has filed late returns but there is refund

claimed in the returns and due to failure to

complete detailed assessment in time the

dealer has been deemed to be self-assessed

under sub-section (1) of section 29 of said

Act will also be subjected to fresh assessment

before sanctioning any refund to the dealer.

This Bill seeks to achieve the above objects.

Financial Memorandum

The proposed Goa Value Added Tax

(Amendment) Bill, 2025 does not involve any

recurring or non-recurring expenditure from

the Consolidated Fund of the State.

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

Assembly Hall,

Dr. Pramod Sawant

Porvorim, Goa.

Hon. Chief Minister/

5th February, 2025

Finance Minister

Assembly Hall,

Namrata Ulman

Porvorim, Goa.

Secretary to the Legislative

5th February, 2025

Assembly of Goa

_______

Governor’s Recommendation under Article 207

of the Constitution of India

In pursuance of Article 207 of the

Constitution of India, I, P. S. Sreedharan Pillai,

the Governor of Goa hereby recommend the

introduction and consideration of the Goa

Value Added Tax (Amendment) Bill, 2025 by

the legislative assembly of Goa.

Raj Bhavan

P. S. Sreedharan Pillai

Date: 04-02-2025.

Honourable

Governor of Goa.

_______

ANNEXURE

............................................................................................................................

Extracts of existing provision of Section 29 of

Goa Value Added Tax Act, 2005

(Goa Act 9 of 2005)

............................................................................................................................

Section 29. Assessment.— (1) The returns

submitted by the dealer shall be accepted as self-

assessed:

Provided the Commissioner, as per the procedure

prescribed, shall select upto twenty percent of the

total number of such dealers or such percentage as

may be notified by Government from time to time

for detailed assessment:

Provided further when any dealer applies for

cancellation of his registration certificate on the

ground of closure or stoppage of his business, his

last assessment shall be finalized on the basis of

books of accounts and other records maintained by

him after giving him an opportunity of being heard.

(2) Where –

(a) a person fails to file a return as required by

section 24; or

(b) the Commissioner has reason to believe

that the returns filed by a person are not correct

and complete; or

to believe that a person will become liable to

pay tax under this Act but is unlikely to pay the

amount due; or

(d) the Commissioner requires to get satisfied

with the correctness of the refund so claimed,

the Commissioner may make an assessment of

the amount of tax payable by the person to the best

of his judgement after giving him an opportunity of

being heard.

(3) No assessment under this section for any year

shall be made after a period of three years from the

end of the year to which the return under Section

24 is submitted by a dealer and no assessment

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SERIES I No. 46

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17TH FEBRUARY, 2025

2007

under sub-section (9) shall be made after the expiry

of five years from the end of the year in respect of

which or part of which such assessment is to be

made:

Provided that where assessment is made in

consequence of or to give effect to, any order of an

Appellate Authority or Revisional Authority or of a

Court, the said period of three years shall be

reckoned from the date of such order:

Provided further that in computing the period

laid down in this sub-section, any period during

which assessment proceedings are stayed by an

order or injunction of any Court or authority such

period shall be excluded.

Provided also that the Commissioner may, if it is

considered necessary by him so to do, by notification

published in the Official Gazette, extend the period

specified in this sub-section by a further period not

exceeding one year.

Provided also that, where a registered dealer

who has filed all the returns for a particular

financial year, within the prescribed time limit,

claiming for that financial year, in said return/s, a

refund of any amount of tax paid in excess of the

amount due from him under this Act or unduly

paid by him and/or for excess of input tax credit

over output tax payable under this Act, but

remained unassessed beyond the limitation period

specified in the Act, the Commissioner shall, upon

an application made by the dealer claiming refund

of tax or excess of input tax credit, proceed to assess

by himself or order in writing to any other officer

appointed under section 13 of this Act to carry out

assessment of, such dealer, after giving him an

opportunity of being heard. The dealer who makes

such application under this proviso shall be

precluded from filing an appeal against any such

order.

(4) The Commissioner shall make an assessment

of the amount that in his opinion, is the amount of

tax, penalty, interest or any other amount payable

under this Act, after making necessary enquiries,

as may be deemed fit by him.

(5) Omitted.

(6) The Commissioner shall serve a notice on

completion of assessment under this section and

the dealer shall pay the balance of tax in accordance

with the terms of that notice.

(7) An amended assessment shall be treated in

all respects as an assessment under this section.

(8) No assessment or other proceedings

purporting to be made, issued or executed under

this Act, shall be—

(a) quashed or deemed to be void or voidable

for want of form; or

(b) affected by reason of mistake, defect or

omission therein, if it is in substance and effect,

in conformity with this Act or the rules made

thereunder and the person assessed, or intended

to be assessed or affected by the document is

designated in it according to common

understanding.

(9) Where, the Commissioner has reason to

believe that a dealer is liable to pay tax in respect

of any period, but has failed to apply for registration

or has failed to apply for registration within the

time as required by or under this Act or has failed

to file a return as required by section 24, the

Commissioner shall proceed to assess, to the best

of his judgement, wherever necessary, the amount

of tax due from the dealer in respect of such period

and all subsequent periods and, in making such

assessment, he shall give the dealer reasonable

opportunity of being heard; and if he is satisfied

that the default is without reasonable cause, direct

the dealer to pay by way of penalty, in addition to

tax assessed, a sum not exceeding the amount of

tax assessed.

(10) Where any order passed under this section,

results in refund of any amount of tax, interest or

penalty and no appeal, review or revision is filed

against such order within the time limit specified

in this Act, the Appropriate Assessing Authority

shall after expiry of time limit for filing of appeal,

review or revision shall submit the complete

proposal for sanction of refund, within a period of

90 days from the date of expiry of such period to

the sanctioning authority as prescribed.

________

LA/LEGN/2025/2869

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 7th February, 2025 is hereby

published for general information in

pursuance of Rule-138 of the Rules of

Procedure and Conduct of Business of the

Goa Legislative Assembly.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 46

(SUPPLEMENT)

17TH FEBRUARY, 2025

2008

The Goa Legislative Diploma No. 2070

dated 15-4-1961 (Amendment) Bill, 2025

(Bill No. 5 of 2025)

BILL

further to amend the Goa Legislative Diploma

No. 2070 dated 15-4-1961, in its application

to the State of Goa.

BE it enacted by the Legislative Assembly

of Goa in the Seventy-sixth Year of the

Republic of India as follows:—

1. Short title and commencement.— (1) This

Act may be called the Goa Legislative

Diploma

No.

2070

dated

15-4-1961

(Amendment) Act, 2025.

(2) It shall come into force at once.

2. Insertion of new article 31-A.— After

article 31 of the Legislative Diploma No. 2070

dated 15-4-1961, the following article shall

be inserted, namely:—

“Article 31-A.— (1) Notwithstanding

anything contained in this Code, the Goa

Town and Country Planning Act, 1974 (Goa

Act 21 of 1975), the Goa (Regulation of Land

Development and Building Construction)

Act, 2008 (Goa Act 6 of 2008), the Goa Land

Development and Building Construction

Regulations, 2010, the Goa Municipalities

Act, 1968 (Goa Act 7 of 1969), the Goa

Panchayat Raj Act, 1994 (Goa Act 14 of

1994), the City of Panaji Corporation Act,

2002 (Goa Act 1 of 2003) or any other

relevant law for the time being in force,

any land belonging to the Comunidade if

granted for certain purpose either by way

of sale or lease or emphyteusis or leave

and license, shall not be used for any other

purpose except for the purpose for which

the land was so granted.

(2) If any such land granted by the

Comunidade for certain purpose/use is put

to any use other than for which it was

granted, such land shall be reverted back

to the concerned Comunidade in the

manner hereinafter specified.

(3) The Administrator of Comunidade

after ascertaining the position thereof issue

a show cause notice, to the grantee/allottee

and/or any other person found to be in

possession of such land. The Administrator

of Comunidade shall after considering the

reply filed by the grantee/allottee and such

person to the show cause notice and after

hearing oral arguments, if any, pass an

order of reversion of such land in favour of

the Comunidade with approval of the

Government.

(4) The Administrator of Comunidade,

during the pendency of the proceedings

before it shall pass an order restraining the

change of use of such land for any purpose

other than the purpose for which the land

was so granted. On passing such order by

the Administrator of Comunidade, no

authority including Town and Country

Planning Department, Planning and

Development Authority, Municipal Council,

Village Panchayat or City of Panaji

Corporation shall issue any permission/

/clearance/approval/No Objection Certificate

for such land.”.

3. Repeal and Savings.— (1) The Goa

Legislative Diploma No. 2070 dated 15-4-1961

(Amendment) Ordinance, 2024 (Ordinance

No. 5 of 2024) is hereby repealed.

(2) Notwithstanding such repeal, anything

done or any action taken under the principal

Act, as amended by the said Ordinance, shall

be deemed to have been done or taken under

the principal Act, as amended by this Act.

Statement of Objects and Reasons

The Bill seeks to make provision for

empowering

the

Administrator

Comunidade to revert a land to the

Comunidade if it is used for a purpose other

than for which it was granted, with the

approval of the Government.

This Bill seeks to achieve above object.

Financial Memorandum

No financial implications are involved in

this Bill.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 46

(SUPPLEMENT)

17TH FEBRUARY, 2025

2009

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

Porvorim, Goa

ATANASIO MONSERRATE

5th February, 2025

Minister for Revenue

Assembly Hall,

NAMRATA ULMAN

Porvorim, Goa.

Secretary to the Legislative

5th February, 2025

Assembly.

________

LA/LEGN/2025/2870

The following bill which was introduced

in the Legislative Assembly of the State of

Goa on 7th February, 2025 is hereby published

for general information in pursuance of

Rule-138 of the Rules of Procedure and

Conduct of Business of the Goa Legislative

Assembly.

________

The Goa Clinical Establishments

(Registration And Regulation)

(Amendment) Bill, 2025

(Bill No. 6 of 2025)

BILL

further

amend

the

Goa

Clinical

Establishments

(Registration

and

Regulation) Act, 2019 (Goa Act 19 of 2019).

BE it enacted by the Legislative Assembly

of Goa in the Seventy-sixth Year of the

Republic of India as follows:—

1. Short title and commencement.— (1) This

Act may be called the Goa Clinical

Establishments (Registration and Regulation)

(Amendment) Act, 2025.

(2) It shall come into force at once except

sections 2, 4 and 5 which shall be deemed to

have come into force on the 15th day of

March, 2024.

2. Insertion of new section 20A.— After

section 20 of the Goa Clinical Establishments

(Registration and Regulation) Act, 2019 (Goa

Act 19 of 2019) (hereinafter referred to as the

“principal Act”), the following section shall

be inserted, namely:—

“20A. Extension of time limit for

provisional and permanent registration.—

(1) Notwithstanding anything contained in

this Act or any other law for the time being

in force, the provisional registration granted

under this Act in the past which has lapsed

or which is subsisting shall stand revived

or extended and shall be deemed to be

valid for a period of one year from the date

of coming into force of this section.

(2) Notwithstanding anything contained

in this Act or any other law for the time

being in force, the clinical establishments

who have not obtained provisional or

permanent registration under this Act shall

be entitled to apply and obtain permanent

registration under this Act within a period

of one year from the date of coming into

force of this section.”

3. Amendment of Section 45.— In Section 45

of the principal Act, for the expression “within

the meaning of Section 21 of the India Penal

Code, 1860 (45 of 1860)”, the expression “as

defined in clause (28) of Section 2 of the

Bharatiya Nyaya Sanhita, 2023 (Central Act

45 of 2023)” shall be substituted.

4. Amendment of Section 47.— In Section 47

of the principal Act, sub-section (3) shall be

omitted.

5. Repeal and savings.— (1) The Goa Clinical

Establishments (Registration and Regulation)

(Amendment) Ordinance, 2024 (Ordinance

No. 7 of 2024) is hereby repealed.

(2) Notwithstanding such repeal, anything

done or any action taken under the principal

Act, as amended by the said Ordinance, shall

be deemed to have been done or taken under

the principal Act, as amended by this Act.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 46

(SUPPLEMENT)

17TH FEBRUARY, 2025

2010

Statement of Objects and Reasons

The Bill seeks to insert new Section 20A in

the Goa Clinical Establishments (Registration

and Regulation) Act, 2019 (Goa Act 19 of

2019) (hereinafter referred to as the “principal

Act”) so as to extend the time limit for

provisional and permanent registration of the

clinical establishments.

The Bill seeks to make consequential

amendment to section 45 of the said Act in

view of enactment of the Bharatiya Nyaya

Sanhita, 2023 (Central Act 45 of 2023).

The Bill seeks to amend section 47 of the

said Act as sub-section 3 thereof makes rule

making a complicated procedure which is

not found in most of the statutes, resulting

delay in framing rules. Even otherwise, rule

framing procedure is prescribed in the

General Clauses Act. As such sub-section 3

is to be deleted.

The Bill also seeks to repeal the Goa Clinical

Establishments (Registration and Regulation)

(Amendment) Ordinance, 2024 (Ordinance

No. 7 of 2024) promulgated by the Governor

of Goa on 10-10-2024.

This Bill seeks to achieve the above objects.

Financial Memorandum

No financial implications are involved in

this Bill.

Memorandum Regarding Delegated

Legislation

No delegated legislation is envisaged in

this Bill.

Assembly Hall,

VISHWAJIT RANE

Porvorim, Goa.

Hon’ble Minister for Health

Dated: 06-02-2025

Assembly Hall,

NAMRATA ULMAN

Porvorim, Goa.

Secretary (Legislature)

Dated: 06-02-2025

–––––––––

ANNEXURE

-------------------------------------------------------------

Extract of Section 45 and 47(3) of the Goa

Clinical Establishments (Registration and

Regulation) Act, 2019

-------------------------------------------------------------

45. Employees of the authority etc. to be public

servants.— Every employee of the authority and

the Council shall be deemed to, when acting or

purporting to act in pursuance of any of the

provisions of this Act, be public servants within

the meaning of section 21 of the Indian Penal Code,

1860 (45 of 1860).

47 (3) Every rule made by the Government under

this Act shall be laid, as soon as may be after it is

made, before the Legislative Assembly of Goa while

it is in session, for a total period of fourteen days

which may be comprised in one session or in two

or more successive sessions and if, before the expiry

of the session in which it is so laid or the session

immediately following, the House agrees in making

any modification in the rule or House agrees that

the rule should not be made, the rule shall

thereafter have effect only in such modified form or

be of no effect, as the case may be; so, however,

that any such modification or annulment shall be

without prejudice to the validity of anything

previously done under that rule.

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