GST – States – 7/5/2019-LA – Dated:- 26-2-2019 – GOVERNMENT OF GOA Department of Law & Judiciary Legal Affairs Division Notification 7/5/2019-LA The Goa Goods and Services Tax (Amendment) Act, 2019 (Goa Act 4 of 2019), which has been passed by the Legislative Assembly of Goa on 31-1-2019 and assented to by the Governor of Goa on 19-2-2019, is hereby published for the general information of the public. Dnyaneshwar Raut Dessai, Joint Secretary (Law). Porvorim, 26th February, 2019. The Goa Goods and Services Tax (Amendment) Act, 2019 (Goa Act 4 of 2019) [19-2-2019] AN ACT to amend the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017). Be it enacted by the Legislative Assembly of Goa in the Seventieth Year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called the Goa Goods and Services Tax (Amendment) Act, 2019. (2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on the 1st day of February, 2
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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 article 371 , the expression and article 371J shall be inserted; (vii) in clause (102), the following Explanation shall be inserted, namely:- Explanation.- For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities; . 3. Amendment of section 7.- In section 7 of the principal Act, with effect from the 1st day of July, 2017,- (i) in sub-section (1),- (a) in clause (b), after the expression or furtherance of business; , the word and shall be inserted and shall always be deemed to have been inserted; (b) in clause (c), the word and shall be omitted and shall always be deemed to have been omitted; (c) clause (d) shall be omitted and shall always be deemed to have been omitted; (ii) after sub-section (1), the foll
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ient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. . 5. Amendment of section 10.- In section 10 of the principal Act,- (i) in sub-section (1),- (a) for the expression in lieu of the tax payable by him, an amount calculated at such rate , expression in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate shall be substituted; (b) in the proviso, for the expression one crore rupees, as may be recommended by the Council. , 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 ye
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whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person; ; (ii) in clause (c), for the word and figures section 41 , the words, figures and letter section 41 or section 43A shall be substituted. 9. Amendment of section 17.- In section 17 of the principal Act,- (i) in sub-section (3), the following Explanation shall be inserted, namely:- Explanation.- For the purposes of this sub-section, the expression value of exempt supply shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule. ; (ii) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted, namely:- (a) motor vehicles for transportation of persons having approved seating capacity of not more than t
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received by a taxable person 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 benef
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amount equivalent to such enhanced turnover. ; (ii) in the Explanation, in clause (iii), after the word Constitution , the expression except the State of Jammu and Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand shall be inserted. . 12. Amendment of section 24.- In section 24 of the principal Act, in clause (x), after the words commerce operator , the words and figures who is required to collect tax at source under section 52 shall be inserted. 13. Amendment of section 25.- In section 25 of the principal Act,- (i) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:- Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Ec
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y 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. Amendment of section 35.- In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:- Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are s
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the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein. ; (iii) in sub-section (9),- (a) for the words in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed , the words in such form and manner as may be prescribed shall be substituted; (b) in the proviso, for the words the end of the financial year , the words the end of the financial year to which such details pertain shall be substituted. 18. Insertion of new section 43A.- After section 43 of the principal Act, the following section shall be inserted, namely:- 43A. Procedure for furnishing return and availing input tax credit.- (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person
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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 be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (a) within six months of taking registration; (b) who has defaulted in payment of tax and where
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ritory tax shall be utilized towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax; . 21. Insertion of new sections 49A and 49B.- After section 49 of the principal Act, the following sections shall be inserted, namely:- 49A. Utilisation of input tax credit subject to certain conditions.- Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilized towards payment of integrated tax or State tax, as the case may be, 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
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st proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises; . 24. Amendment of section 79.- In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:- Explanation.- For the purposes of this section, the word person shall include distinct persons as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25. . 25. Amendment of section 107.- In section 107 of the principal Act, in sub-section (6), in clause (b), after the expression arising from the said order, , the expression subject to a maximum of twenty-five crore rupees, shall be inserted. 26. Amendment of section 112.- In section 112 of the principal Act, in sub-section (8), in clause (b), after the expression arising from the said order, , the expression subject to a maximum of fifty crore rupees, shall be inserted. 27. Amendment of section 129.- In section 129 of the prin
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om the 1st day of July, 2017. 32. Amendment of Schedule III.- In Schedule III 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 a
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