GST – States – 38/1/2017-Fin(R&C)(36) – Dated:- 1-1-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(36) 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 (Thirteenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 21st day of December, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in FORM GSTR-1, for Table-6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax Central Tax State/UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt. Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 1
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(Amount in Rs.) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 ; (d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in sta
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export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation/Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause
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