GST – States – 38/1/2017-Fin (R&C)(54) – Dated:- 28-3-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division __ Notification 38/1/2017-Fin (R&C)(54) 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. (1) These rules may be called the Goa Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 23rd day of March, 2018. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 45, in sub-rule (1), after the words, where such
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rned to the principal. ; (ii) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (iii) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted; (iv) in rule 133, after sub-rule (3), the following sub-rule shall be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to
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b-clause shall be inserted, namely:- c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in price. ; (vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:- Explanation.- For the purposes of this Chapter, the expressions transported by railways , transportation of goods by railways , transport of goods by rail and movement of goods by rail does not include cases where leasing of parcel space by Railways takes place. . By order and in the name of the Governor of Goa.
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