The Goa Goods and Services Tax (Ninth Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(23)/3595 Dated:- 24-10-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
–
Notification
38/1/2017-Fin(R&C)(23)/3595
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 (Ninth Amendment) Rules, 2017.
(2) They shall come be deemed to have come into force with effect from the 13th day of October, 2017.
2. In the Goa Goods and Services
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of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnsihed.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;
(iii) in rule 54, in sub-rule (2),-
(a) for the words “tax invoice” the words “consolidated tax invoice
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figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) 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
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
“;
(vii) in Form GSTR-1A, for Table 4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable Value
Tax Amount
1
2
3
4
5
6
7
8
4A. Supplies ma
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