GST – States – 38/1/2017-Fin(R&C)(12) – Dated:- 28-8-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(12) Dated 28/08/2017 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) These rules may be called the Goa Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 18th day of August, 2017. 2. In the Goa Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of I
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40 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. (v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify the manner and conditions subject to which the shall be substituted; (vi) in ru
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hrough international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (viii) in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. ; (ix) With effect from the 22nd June, 2017 for FORM GST REG-13 , the following Form shall be substituted, namely:- [FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District – PART A (i) Name of the Entity (ii) Permane
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Photo Name of Father Date of Birth DD/MM/YYYY Gender Male, Female, Other Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded 10 The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has co
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the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.] (x) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140 (6) the figures, brackets and word , 140 (6) and 140 (7) shall be substituted; (ii) in item (b),- (a) after the word, figures and brackets, section 140 (5) , the words, figures and brackets and section 140(7) shall be inserted; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; (c) in the heading of column 8, after the words Eligible duties and taxe
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