TMI BlogGoa Goods and Services Tax (Amendment) Act, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 17, section 18, and clause (i) of section 20, which sections shall come into force on such date, as the Government may, by notification in the Official Gazette, appoint. 2. Amendment of section 2.- In section 2 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the principal Act ), (i) in clause (4), for the words the Appellate Authority and the Appellate Tribunal , the expression the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 shall be substituted; (ii) in clause (16), for the words Central Board of Excise and Customs , the words Central Board of Indirect Taxes and Customs shall be substituted; (iii) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely: (h) activities of a race club including by way of totalisator or a license to bookmaker or activities of a licensed bookmaker in such club; and ; (iv) clause (18) shall be omitted; (v) in clause (35), for the expression clause (c) , the expression clause (b) shall be substituted; (vi) in clause (69), in sub-clause (f), after the word and figures ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncil. , the expression one crore and fifty lakh rupees as may be recommended by the Council: shall be substituted; (c) after the proviso, the following proviso shall be inserted, namely:- 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 percent of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ; (ii) in sub-section (2), for clause (a), the following clause shall be substituted, namely: (a) save as provided in sub-section (1), he is not engaged in the supply of services; . 6. Amendment of section 12.- In section 12 of the principal Act, in sub-section (2), in clause (a), the expression sub-section (1) of shall be omitted. 7. Amendment of section 13.- In section 13 of the principal Act, in sub-section (2), the expression sub-section (2) of , wherever it occurs, shall be omitted. 8. Amendment of section 16.- In section 16 of the principal Act, in sub-section (2),- (i) in clause (b), for the Explanation, the following Explanation shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson engaged,- (I) in the manufacture of such motor vehicles, vessels or aircrafts; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircrafts 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 aircrafts 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 obligato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so shall be inserted, namely:- Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed. ; (iii) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:- Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. . 15. Amendment of section 34.- In section 34 of the principal Act,- (i) in sub-section (1),- (a) for the words Where a tax invoice has , the words Where one or more tax invoices have shall be substituted; (b) for the words a credit note , the words one or more credit notes for supplies made in a financial year shall be substituted; (ii) in sub-section (3),- (a) for the words Where a tax invoice has , the words Where one or more tax invoices have shall be substituted; (b) for the words a debit note , the words one or more debit notes for supplies made in a financial year shall be substituted. 16. Amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty percent of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and the recipient of a supply shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment. 49B. Order of utilization of the input tax credit.- Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilization of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax. . 22. Amendment of section 52.- In section 52 of the principal Act, in sub-section (9), for the word and figures section 37 , the words and figures section 37 or section 39 shall be substituted. 23. Amendment of section 54.- In section 54 of the principal Act,- (i) in sub-section (8), for clause (a), the following clause shall be substituted, namely:- (a) refund of tax paid on export of goods or services or both or on inputs or input services used in making such exports; ; (ii) in the Explanation, in clause (2), (a) in sub-clause (c), in item (i), after the words foreign exchange , the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the principal Act,- (i) after paragraph 6, the following paragraphs shall be inserted, namely:- 7. Supply of goods from a place outside India to another place outside India 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. ; (ii) the existing Explanation shall be numbered as Explanation 1 and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:- 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 (Central Act 52 of 1962). . 33. Repeal and Saving. (1) The Goa Goods and Services Tax (Amendment) Ordinance, 2018 (Ordinance No. 3 of 2018) 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 ..... 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