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The Goa Goods and Services Tax (Sixth Amendment) Rules, 2017.

GST - States - 38/1/2017-Fin(R&C)(13)/2357 - Dated:- 13-9-2017 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division __ Notification 38/1/2017-Fin(R&C)(13)/2357 In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called (2) Save as otherwise provided in these rules .....

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g rule shall be substituted, namely:- 122. Constitution of the Authority.- The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017. ; (iv) for rule 123, the following rule shall be substituted, namely:- 123. Constitution of the Standing Committee and Screening Committee.- The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of rule 123 of the Central Goods a .....

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be substituted, namely:- 125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017. (vii) for rule 126, the following rule shall be substituted, namely:- 126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017. ; .....

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usand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by ve .....

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ter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at .....

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f this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel. (4) Upon generation of the e-way bill on the .....

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Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a cons .....

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way bill in FORM GST EWB-02 on the common portal prior to the movement of goods. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been gen .....

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ay bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table: Table Sr. No. Distance Validity period (1) (2) (3) 1. Upto 100 km One day 2. For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as .....

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generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall .....

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the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and (d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Commissioner of State tax, in consultation with the Chief Commissioner of central tax goods, may notify. Explanation.- The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [ .....

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nd put up in unit container] 9 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 10 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 11 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put .....

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ered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19 0301 Live fish. 20 0302 Fish, fresh or chilled, excluding fish fillets and other fish me .....

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25 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 26 0403 Curd; Lassi; Butter milk 27 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; 28 0407 Birds' eggs, in shell, fresh, preserved or cooked 29 0409 Natural honey, other than put up in unit container and bearing a registered brand name 30 0501 Hum .....

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chilled. 36 0702 Tomatoes, fresh or chilled. 37 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41 0707 Cucumbers and gherkins, fresh or chilled. 42 0708 Leguminous vege .....

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801 Brazil nuts, fresh, whether or not shelled or peeled 49 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled 50 0803 Bananas, including plantains, fresh or dried 51 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 52 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and .....

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, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59 9 All goods of seed quality 60 0901 Coffee beans, not roasted 61 0902 Unprocessed green leaves of tea 62 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed qu .....

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d name] 69 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name] 70 1006 Rice [other than those put up in unit container and bearing a registered brand name] 71 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name] 72 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] 73 1101 Wheat or meslin flour [ .....

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name] 78 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79 12 All goods of seed quality 80 1201 Soya beans, whether or not broken, of seed quality. 81 1202 Ground-nuts, not roasted or otherwise c .....

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not broken, of seed quality. 86 1209 Seeds, fruit and spores, of a kind used for sowing. 87 1210 Hop cones, fresh. 88 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. 89 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 90 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pel .....

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ur, commonly known as Murki 96 1905 Pappad 97 1905 Bread (branded or otherwise), except pizza bread 98 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 99 2201 Non-alcoholic Toddy, Neera including date and palm neera 100 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 101 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn .....

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kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 108 3825 Municipal waste, sewage sludge, clinical waste 109 3926 Plastic bangles 110 4014 Condoms and contraceptives 111 4401 Firewood or fuel wood 112 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 113 4802/4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government 114 4817/4907 Postal items, like envelope, Post card etc., sold by G .....

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002 Raw silk 123 5003 Silk waste 124 5101 Wool, not carded or combed 125 5102 Fine or coarse animal hair, not carded or combed 126 5103 Waste of wool or of fine or coarse animal hair 127 52 Gandhi Topi 128 52 Khadi yarn 129 5303 Jute fibres, raw or processed but not spun 130 5305 Coconut, coir fibre 131 63 Indian National Flag 132 6703 Human hair, dressed, thinned, bleached or otherwise worked 133 6912 00 40 Earthen pot and clay lamps 134 7018 Glass bangles (except those made from precious metal .....

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t launch vehicles 139 8803 Parts of goods of heading 8801 140 9021 Hearing aids 141 92 Indigenous handmade musical instruments 142 9603 Muddhas made of sarkanda and phoolbaharijhadoo 143 9609 Slate pencils and chalk sticks 144 9610 00 00 Slates 145 9803 Passenger baggage 146 Any chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panch .....

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d silversmiths wares and other articles (Chapter 71) 152 Currency 153 Used personal and household effects 154 Coral, unworked (0508) and worked coral (9601) (x) in the principal rules, after rule 138, the following shall be inserted, namely:- 138A. Documents and devices to be carried by a person-in-charge of a conveyance.- (1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way .....

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loading. (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the m .....

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empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been m .....

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1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance .....

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Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number PART-B B. Vehicle Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for tax payers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for tax payers having annual turnover above five crore rupees in the preceding financial year. 2. Transport Document number indicates Goods Receipt Numb .....

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rule 138C) Verification Report Part A Name of the Officer Place of inspection Time of inspection Vehicle Number E-Way Bill Number Invoice or Challan or Bill Date Invoice or Challan or Bill Number Name of person in-charge of vehicle Description of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actual value of the goods Tax payable Integrated tax C .....

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e Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply - B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or UT tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. F .....

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of the State 2. (a) Legal name (b) Trade name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 3. Type of enrolment (i) Warehouse or Depot (ii) Godown (iii) Transport services (iv) Cold Storage 4. Constitution of Business (Please select the Appropriate) (i) Proprietorship or HUF (ii) Partnership (iii) Company (iv) Others 5. Particulars of Principal place of business (a) Address Building No. or Flat No. Floor No. Name of the Premises or Building Road or Street Cit .....

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r of Aadhaar number give consent to Goods and Services Tax Network to obtain my details from UIDAI for the purpose of authentication. Goods and Services Tax Network has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and addre .....

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n for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess .....

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proviso to section 54(3)] (f) On account of supplies made to SEZ unit/SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/SEZ developer (without payment of tax) (h) Recipient of deemed export (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS) (k) Excess .....

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ct of which refund is claimed. Signature Name - Designation/Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name - Designation/Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the app .....

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SELF-DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. -/ with respect to the tax, interest, or any other amount for the period from-to-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation/Status (This Declaration is not required to be furnished by applicants, who are claiming refund u .....

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1 Statement-1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] 1 2 3 4 5 Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax BRC/F .....

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A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ In .....

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[rule 89(4)] Refund Type: On account of supplies made to SEZ unit/SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), .....

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yment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<<>> - (in words) claimed by M/s- (Applicant s Name) GSTIN/Temporary ID- for the tax period < ->, the incidence of tax and interest, has not been passed on to any other person. This certificate .....

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d person to unregistered person (b) EGM: Export General Manifest (c) GSTIN: Goods and Services Tax Identification Number (d) IGST: Integrated Goods and Services Tax (e) ITC: Input Tax Credit (f) POS: Place of Supply (Respective State) (g) SEZ: Special Economic Zone (h) Temporary ID: Temporary Identification Number (i) UIN: Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made .....

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