The Goa Goods and Services Tax (Sixth Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(13)/2357 Dated:- 13-9-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(13)/2357
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 (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Goa Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules),-
(i) in rule 117, the words “of eligible duties and taxes” shall be omitted;
(ii) in rule 119, in the he
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d Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017.”;
(vi) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.”
(vii) for rule 126, the following rule shall be substituted, namely:-
“126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”;
(viii) for rule 137, the following rule shall be substituted, namely:-
“137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017.”
(ix) for rule 138, the following shall be substituted, namely:-
“138. Infor
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rtation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the
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oods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the convey
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24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:
Table
Sr. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km
One day
2.
For every 100 km or part thereof thereafter
One additional day
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FOR
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is rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Commissioner of State tax, in consultation with the Chief Commissioner of central tax goods, may notify.
Explanation.- The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
Sr.No.
Chapter or Heading or Sub-heading or Tariff item
Description of Goods
(1)
(2)
(3)
1
0101
Live asses, mules and hinnies
2
0102
Live bovine animals
3
0103
Live swine
4
0104
Live sheep and goats
5
0105
Live poul
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chilled or frozen [other than frozen and put up in unit container]
15
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19
0301
Live fish.
20
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21
0304
Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22
0306
Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans
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t not cut to shape), treated with acid or gelatinised; powder and waste of these products
32
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33
0511
Semen including frozen semen
34
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35
0701
Potatoes, fresh or chilled.
36
0702
Tomatoes, fresh or chilled.
37
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39
0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40
0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41
0707
Cucumbers and gherkins, fresh or chilled.
42
0708
Leguminous vegetables, shelled or unshelled, fresh or chilled.
43
0709
Other vegetables, fresh or chilled.
44
0712
Dried vegetables,
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mons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53
0806
Grapes, fresh
54
0807
Melons (including watermelons) and papaws (papayas), fresh.
55
0808
Apples, pears and quinces, fresh.
56
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58
0814
Peel of citrus fruit or melons (including watermelons), fresh.
59
9
All goods of seed quality
60
0901
Coffee beans, not roasted
61
0902
Unprocessed green leaves of tea
62
0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63
0910 11 10
Fresh ginger, other than in processed fo
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container and bearing a registered brand name].
74
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76
1104
Cereal grains hulled
77
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79
12
All goods of seed quality
80
1201
Soya beans, whether or not broken, of seed quality.
81
1202
Ground-nuts, not roasted or otherwise cooked,
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r in the form of pellets
91
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92
1301
Lac and Shellac
93
1404 90 40
Betel leaves
94
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96
1905
Pappad
97
1905
Bread (branded or otherwise), except pizza bread
98
2201
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99
2201
Non-alcoholic Toddy, Neera including date and palm neera
100
2202 90 90
Tender coconut water other than put up in unit container and bearing a registered brand name
101
2302, 2304, 2305, 2306, 2308
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ed by the Government
114
4817/4907
Postal items, like envelope, Post card etc., sold by Government
115
48/4907
Rupee notes when sold to the Reserve Bank of India
116
4907
Cheques, lose or in book form
117
4901
Printed books, including Braille books
118
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119
4903
Children's picture, drawing or colouring books
120
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121
5001
Silkworm laying, cocoon
122
5002
Raw silk
123
5003
Silk waste
124
5101
Wool, not carded or combed
125
5102
Fine or coarse animal hair, not carded or combed
126
5103
Waste of wool or of fine or coarse animal hair
127
52
Gandhi Topi
128
52
Khadi yarn
129
5303
Jute fibres, raw or processed but not spun
130
5305
Coconut, coir fibre
131
63
Indian National Flag
132
6703
Human hair, dres
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i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantika
147
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148
Kerosene oil sold under PDS
149
Postal baggage transported by Department of Posts
150
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
152
Currency
153
Used personal and household effects
154
Coral, unworked (0508) and worked coral (9601)
(x) in the principal rules, after rule 138, the following shall be inserted, namely:-
“138A. Documents and devices to be car
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ion, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by way of supply.
138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequenc
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e days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle.- Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.;
FORM GST EWB-01
(See rule 138)
E-Way Bill
PART-A
A.1
GSTIN of Recipient
A.2
Place of Delivery
A.3
Invoice or Challan Number
A.4
Invoice or Challan Date
A.5
Value of Goods
A.6
HSN Code
A.7
Reason for Transportation
A.8
Transport Document Number
PART-B
B.
Vehicle Number
Notes:
1. HSN Code in column A.6 shall be indicated at minimum two dig
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an or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule 138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if available
Name
Address
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any
(c) PAN
(d) Aadhaar (applicable in case of proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4. Constitution of Business (Please select the Appropriate)
(i) Proprietorship or HUF
(ii) Partnership
(iii) Company
(iv) Others
5.
Particulars of Principal place of business
(a)
Address
Building No. or Flat No.
Floor No.
Name of the Premises or Building
Road or Street
City or Town or Locality or Village
Taluka or Block
District
State
PIN Code
Latitude
Longitude
(b) Contact Information (the email address and mobile number will be used for authentication)
Email Address
Telephone
STD
Mobile Number
Fax
STD
(c) Nature of premises
Own Leased Rented Consent Shared Others (specify)
6.
Details of additional place of business – Add for additional place(s) of business, if any (Fill up the same information as in item 5 [(a), (b), and (c)]
7.
Consent
I on behalf of the holder of A
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erson, tax deductor, tax collector, un-registered person and other registered taxable person)
1.
GSTIN/Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State / UT tax
Integrated tax
Cess
Total
7.
Grounds of refund claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods/services- without payment of tax (accumulated ITC)
(d)
On account of order
Sr. No.
Type of order
Order No.
Order date
Order Issuing Authority
Payment reference No., if any
(i)
Assessment
(ii)
Provisional assessment
(iii)
Appeal
(iv)
Any other order (specify)
(e)
ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(f)
On account of supplies made to SEZ unit/SEZ developer (with payment of tax)
(g)
On ac
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54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(g)]
(For recipients of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 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.
Signature
Name –
Designation/Status
SELF-DECLARATION [rule 89(2)(l)]
I ____________________ (Applicant)
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[clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
BRC/FIRC
Integrated tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (6+9 – 10)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
Statement-3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr.No.
Invoice details
Goods/Services
(G/S)
Shipping bill/Bill of export
EGM Details
BRC/FIRC
No.
Date
Value
Port code
No.
Date
Ref No.
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
Statement-3A [rule 89(4
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No.
Date
1
2
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit/SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2÷3)
1
2
3
4
Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
(Amount in Rs.)
GSTIN/UIN Name (in case B2C)
Details of invoices covering transaction considered as intra-State/inter-State transaction earlier
Transaction which were held inter State/intra-State supply subsequently
Invoice details
Integrated tax
Central tax
State/UT tax
Cess
Place of Supply
Integrated tax
Central tax
State/UT tax
Cess
Place of Supply
No.
Date
Value
Taxable Value
1
2
3
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f sub-section (8) of section 54 of the Act.
Instructions –
1. Terms used:
(a) B to C: From registered person to unregistered person
(b) EGM: Export General Manifest
(c) GSTIN: Goods and Services Tax Identification Number
(d) IGST: Integrated Goods and Services Tax
(e) ITC: Input Tax Credit
(f) POS: Place of Supply (Respective State)
(g) SEZ: Special Economic Zone
(h) Temporary ID: Temporary Identification Number
(i) UIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall
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