Goods and Services Tax

Special provisions relating to casual taxable person and non-resident taxable person.
Section 27
GST – States
REGISTRATION
Goa Goods and Services Tax Act, 2017
27. Special provisions relating to casual taxable person and non-resident taxable person.-
(1) The certificate of registration issued to a casual taxable person or a nonresident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration:
Provided that the proper officer may, on sufficient cause being shown by the said taxable person, extend the said period o

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Deemed registration.
Section 26
GST – States
REGISTRATION
Goa Goods and Services Tax Act, 2017
26. Deemed registration.-
(1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act subject to the condition that the application for registration or the Unique Identity Number has not been rejected under this Act within the time specified in sub-sect

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Activities to be treated as supply even if made without consideration
SCHEDULE I [See section 7]
GST – States
SCHEDULES
Goa Goods and Services Tax Act, 2017
SCHEDULE I
[See section 7]
Activities to be treated as supply even if made without consideration
1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25,

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Procedure for registration.
Section 25
GST – States
REGISTRATION
Goa Goods and Services Tax Act, 2017
25. Procedure for registration.-
(1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.
Explanation.-
Every person who makes a supply from the territorial waters of India shall obtain registration in the State where the nearest point of the appropriate baseline is locate

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persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.
(6) Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 (Central Act 43 of 1961) in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.

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Act, 1947 (Central Act 46 of 1947), Consulate or Embassy of foreign countries; and
(b) any other person or class of persons, as may be notified by the Commissioner,
shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to have been granted after the e

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Compulsory registration in certain cases.
Section 24
GST – States
REGISTRATION
Goa Goods and Services Tax Act, 2017
24. Compulsory registration in certain cases.-
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,-
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) person who are required to pay tax under sub-section (5) of section 9;
(v) non-resident taxable persons making taxable supply;
(vi) persons who are required to deduct tax under section 51, whether or not separately registered und

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Repeal and saving.
Section 174
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
174. Repeal and saving.-
(1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,
(i) the Goa Value Added Tax Act, 2005, (Goa Act 9 of 2005) except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution;
(ii) the Goa Entertainment Tax Act, 1964; (Act 2 of 1964)
(iii) the Goa Tax on Luxuries Act, 1988; (Goa Act 17of 1988)
(iv) the Goa Tax on Entry of Goods Act, 2000. (Goa Act 14 of 2000)
(hereafter referred to as the “repealed Acts”) are hereby repealed.
(2) The repeal of the said Acts and the amendment of the Acts specified in section 173

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r
(d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of ar

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Amendment of certain Acts.
Section 173
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
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Removal of difficulties.
Section 172
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
172. Removal of difficulties.-
(1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient f

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Anti-profiteering measure.
Section 171
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
171. Anti-profiteering measure.-
(1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.
(2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any

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Rounding off of tax etc.
Section 170
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
170. Rounding off of tax etc.-
The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one

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Service of notice in certain circumstances.
Section 169
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
169. Service of notice in certain circumstances.-
(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:-
(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residin

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siness or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.
(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).
(3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.
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Power to issue instructions or directions.
Section 168
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
168. Power to issue instructions or directions.-
The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation o

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Delegation of powers.
Section 167
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
167. Delegation of powers.-
The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.
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Statute, statutory provisions legislation, law, enactment,

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Laying of rules, regulations and notifications.
Section 166
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
166. Laying of rules, regulations and notifications.-
Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before the State Legislature, while it is in session, for a total period of thirty days which may be compr

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Power to make regulations.
Section 165
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
165. Power to make regulations.-
The Government may, by notification, make regula

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Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017
GST
Dated:- 12-6-2017

Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017
1. In the list of service tax exemptions to be continued in GST as approved by the GST Council, after S.No. 83, the following shall be inserted –
Sl. No.
Proposal/ request
84.
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a M

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Power of Government to make rules.
Section 164
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
164. Power of Government to make rules.-
(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescrib

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Levy of fee.
Section 163
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
163. Levy of fee.-
Wherever a copy of any order or document is to be provided to any person on

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Bar on jurisdiction of civil courts.
Section 162
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
162. Bar on jurisdiction of civil courts.-
Save as provided in sections

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Rectification of errors apparent on the face of record.
Section 161
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
161. Rectification of errors apparent on the face of record.-
Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the Central Goods and Ser

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Assessment proceedings, etc. not to be invalid on certain grounds.
Section 160
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
160. Assessment proceedings, etc. not to be invalid on certain grounds.-
(1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisio

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Persons not liable for registration.
Section 23
GST – States
REGISTRATION
Goa Goods and Services Tax Act, 2017
23. Persons not liable for registration.-
(1) The following persons shall not be liable to registration, namely:
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
(b) an agriculturist, to the extent of supply

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Publication of information in respect of persons in certain cases
Section 159
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
159. Publication of information in respect of persons in certain cases.-
(1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution under thi

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Disclosure of information by a public servant.
Section 158
GST – States
MISCELLANEOUS
Goa Goods and Services Tax Act, 2017
158. Disclosure of information by a public servant.-
(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed.
(2) Notwithstanding anything contained in the Indian Evidence Act, 1872, (Central Act 1 of 1872) no court shall, save as otherwise provided in sub-section (3), require any offic

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lars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or
(d) any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or
(e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or
(f) any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or au

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d accountant, a practising company secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or
(j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or
(k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and
(l) any information relating to any class of t

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Persons liable for registration.
Section 22
GST – States
REGISTRATION
Goa Goods and Services Tax Act, 2017
CHAPTER VI
Registration
22. Persons liable for registration.-
(1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
(2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an exis

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effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.
Explanation.- For the purposes of this section,-
(i) the expression “aggregate turnover” shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;
(ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker;
(iii) the expression “special category States” shall mean the States as specified in sub-clause (g) o

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