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Goa Goods and Services Tax (Fourth Amendment) Rules, 2019

..... 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. (1) These rules may be called the . (2) Save as otherwise provided in these rules, they shall come into force with effect from the 28th day of June, 2019. 2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 10, the following rule shall be inserted, namely:- 10A. Furnishing of Bank Account Details.- After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal i .....

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..... rovisions of rule 87 shall be omitted. (c) after sub-rule (12), with effect from a date to be notified later, the following sub-rule shall be inserted, namely:- (13) 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 the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09. . 10. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words payment advice , the words payment order shall be substituted. 11. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words payment advice , the words payment order shall be substituted; (b) in sub-rule (4), after the words application for refund , the words on the basis of a consolidated payment advice shall be inserted; (c) after sub-rule (4), the following sub-rule shall be inserted, namely:- (4A) The Central Government shall disburse the refund based on the consolidated payment advice is .....

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..... receipt of a written application, the words or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, shall be inserted; (b) in sub-rule (2),- (i) after the words All applications from interested parties on issues of local nature the words, or those forwarded by the Standing Committee shall be inserted; (ii) after the words the State level Screening Committee and the Screening Committee shall, the words within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, shall be inserted. 15. In the said rules, in rule 129, in sub-rule (6), for the word three used in the phrase shall complete the investigation within a period of three months , the word six shall be substituted. 16. In the said rules, in rule 132, in sub-rule (1), before the words Director General of Antiprofiteering the word Authority, shall be inserted. 17. In the said rules, in rule 133,- (a) in sub-rule (1), for the word three the word six shall be substituted; (b) after sub- .....

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..... published in the Extraordinary Official Gazette No. 2, Series I No. 49, dated the 8th March, 2019, shall be inserted; (b) for the word returns the words, letters and figures statement in FORM GST CMP-08 shall be substituted; (c) for the words tax periods the word quarters shall be substituted. 20. In the said rules, in FORM GST REG-01, in the Table appended to List of Documents to be uploaded , against serial No. 4, in the heading, after the words Bank Account Related Proof , the words , where details of such Account are furnished: shall be inserted. 21. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the following entry shall be inserted, namely:- 12A. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts . 22. In the said rules, in FORM GST REG-12, after entry 12, the following entry shall be inserted, namely:- 13. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts t .....

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..... < Auto > < Auto > < Auto > < Auto > < Auto > Total < Auto > < Auto > < Auto > < Auto > 7. TDS/TCS Credit received GSTIN of Deductor / e-commerce operator Gross Value Amount Central Tax State/UT Tax 1 2 3 4 8. Tax, interest, late fee payable and paid Sr. No. Type of tax Tax amount payable (As per table 6) Tax Amount already paid (Through FORM GST CMP-08 ) Balance amount of tax payable, if any (3-4) Interest payable Interest paid Late fee payable Late fee paid 1 2 3 4 5 6 7 8 9 1. Integrated tax < Auto > < Auto > < Auto > 2. Central tax < Auto > < Auto > < Auto > 3. State/UT tax < Auto > < Auto > < Auto > 4. Cess < Auto > < Auto > < Auto > 9. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorise .....

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..... s corresponding suppliers in their FORM GSTR-1. , the following words, letters and figures shall be inserted, namely:- It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table. ; (ii) against serial no. 8C, for the words to September 2018 , the figures and words 2018 to March 2019 shall be substituted; (f) in the instructions, in serial no. 7,- (i) for the words, letters, brackets and figures of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier , the words and figures between April 2018 to March 2019 shall be substituted; (ii) in the Table, in column 2- (A) against serial no. 10 & 11, for the words to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier , the figures and words 2018 to March 2019 shall be substituted; (B) against serial no. 12, for the words to September of the current financial year or date of filing of Annual Return for the .....

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..... ffect from the 1st day of July, 2019, the following form shall be inserted, namely:- FORM GST RFD-10 B [See rule 95A] Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets) 1. GSTIN: 2. Name: 3. Address: 4. Tax Period (Monthly/Quarterly) : From < DD/MM/YY > To < DD/MM/YY > 5. Amount of Refund Claim: < INR > < In Words > 6. Details of inward supplies of goods received and corresponding outward supplies: DETAILS OF SUPPLIES Inward Supplies Corresponding outward supplies GSTIN of supplier Invoice details Ra te Taxable value Amount of tax Invoice details No / Date. HSN Code Qty. Value Integrated Tax Central Tax State /UT Tax Cess No . / Date HSN Code Qt y. Taxable Value 7. Refund applied for : Central Tax State/UT Tax Integrated Tax Cess Total < Total > < Total > < Total > < Total > < Total > 8. Details of Bank Account : i. Bank Account Number ii. Bank Account Type iii. Name of the Bank iv. Name of the Account Holder/Operator v. Address of Bank Branch vi. IFSC vii. MICR 9. Declaration: I _______ as an authorized representative of ___________(Name of Duty Free Shop/Duty Paid Shop - retail outlet) hereby solemnly a .....

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