Measures to be taken by various State Government Authorities for ensuring compliance to GST by taxpayers/contractors/suppliers, etc.
38/5/2018-Fin (R&C)/1493 Dated:- 11-9-2018 Goa SGST
GST – States
Office Memorandum
38/5/2018-Fin (R&C)/1493
Sub.:- Measures to be taken by various State Government Authorities for ensuring compliance to GST by taxpayers/contractors/suppliers, etc.
The Goods & Services Tax (GST) regime has been implemented in India w.e.f. 01-07-2017 and by now, after more than a year, the GST common Portal has stabilized and taxpayers are filing their returns online on the portal https://www.gst.gov.in. It has been noticed that there are sizeable number of registered taxpayers from the works contract sector who are non-compliant on GST common portal and have failed to make timely payments of GST collected by them, while filing returns.
2. The provisions of section 51 of GST Law (Central Goods & Services Act, 2017 and the Goa Goods & Service Tax Act, 2017) rela
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mpliance which in turn will lead to increase in the tax collection:
The Concerned Authorities shall immediately take the following steps.
i) Eligibility for participating in any Tender for procurement of goods or services.
The Concerned Authorities shall obtain a copy of Application Reference Number(ARN) generated on GST common Portal www.gst.gov.in by the Taxpayer after filing his latest return which was due as per GST Law. The Concerned Authorities shall carry out necessary changes in their Rules/Byelaws/Manuals/Tender documents, etc. as may be required for making the submission of documentary proof mandatory towards GST compliance upto date for being eligible to participate in any tender/quotation, etc.
ii) Eligibility for receiving any work order/supply order
The Concerned Authorities shall obtain before issuing any work order/supply order, a copy of Application Reference Number(ARN) generated on GST common portal www.gst.gov.in by the Taxpayer after filing his latest return
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goods/services
The Concerned Authorities shall incorporate a condition in any such permission/consent/NOC issued for holding/organizing Exhibitions/Exhibition-cum-Sale/any event within the State of Goa for supply of goods/services, that the organizer of such event shall obtain CST registration as a Taxpayer and shall also ensure that all persons to whom stalls are allotted at such events are registered under GST either as Regular Taxpayer or as a Composition Taxpayer/Casual Taxable Person/Non-resident Taxable Person and that a board showing GSTIN, Legal Name, Trade name is displayed in a conspicuous place at such event by each of the stall owner. The organizer of such event shall submit to the local Ward Office of Commercial Tax Department, a list of all stall holders with their respective GSTIN at least one (01) day prior to the start of such event.
v) Verification of compliance status on GST common Portal before taking any actions at points (i) to (iv) above.
The Concerned Author
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