Goods and Services Tax

Transitional arrangements for input tax credit.
Section 140
GST – States
TRANSITIONAL PROVISIONS
Goa Goods and Services Tax Act, 2017
140. Transitional arrangements for input tax credit.-
(1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, credit of the amount of Value Added Tax, and Entry Tax, if any, carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed:
Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:-
(i) where the said amount of credit is not admissible as input tax credit under this Act; or
(ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date; or
(iii) where the said amount of c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ther than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed:
Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as input tax credit under the existing law and is also admissible as input tax credit under this Act.
Explanation.- For the purposes of this section, the expression “unavailed input tax credit” means the amount that remains after subtracting the amount of input tax credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of input tax credit to which the said person was entitled in respect of the said capital goods under the existing law.
(3) A re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ssion of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of such inputs; and
(iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day:
Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of tax in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed.
(4) A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods, by whatever name called, under the existing law but which are liable to tax under this Act, shall be enti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a period of thirty days from the appointed day:
Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days:
Provided further that the said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section.
(6) A registered person, who was either paying tax at a fixed rate or paying a fixed amount in lieu of the tax payable under the existing law shall be entitled to take, in his electronic credit ledger, credit of value added tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day subject to the following conditions, namely:
(i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;
(ii) the said registered person is not paying tax under section 10;
(iii) the said registered person is eligi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Migration of existing taxpayers.
Section 139
GST – States
TRANSITIONAL PROVISIONS
Goa Goods and Services Tax Act, 2017
CHAPTER XX
Transitional Provisions
139. Migration of existing taxpayers.-
(1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unle

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

REVISED THRESHOLD LIMIT FOR COMPOSITION LEVY [As per discussions in the 16th GST Council Meeting held on 11th June, 2017]
GST
Dated:- 12-6-2017

REVISED THRESHOLD LIMIT FOR COMPOSITION LEVY
[As per discussions in the 16th GST Council Meeting held on 11th June, 2017]
Sub section (1) of section 10 read with sub-section (2) of the same section of the Central Goods and Services Tax Act, 2017 [CGST Act] provides that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed ₹ 50 lakh, may opt to pay, in lieu of the tax payable by him, an amount calculated at the rate of:
1. 1% of turnover in State or turnover in Union Territory in case of a manufacturer;
2. 2.5% of turnover in S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Compounding of offences.
Section 138
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
138. Compounding of offences.-
(1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to the Central Government or the State Government, as the case may be, of such compounding amount in such manner as may be prescribed:
Provided that nothing contained in this section shall apply to-
(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f) of sub-section (1) of section 132 and the offences specified in clause (l) which are relatable to o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in clause (g) or clause (j) or clause (k) of sub-section (1) of section 132; and
(f) any other class of persons or offences as may be prescribed:
Provided further that any compounding allowed under the provisions of this section shall not affect the proceedings, if any, instituted under any other law:
Provided also that compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences.
(2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Offences by Companies.
Section 137
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
137. Offences by Companies.-
(1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Relevancy of statements under certain circumstances.
Section 136
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
136. Relevancy of statements under certain circumstances.-
A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Presumption of culpable mental state.
Section 135
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
135. Presumption of culpable mental state.-
In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Cognizance of offences.
Section 134
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
134. Cognizance of offences.-
No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Liability of officers and certain other persons.
Section 133
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
133. Liability of officers and certain other persons.-
(1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of State tax having access to information specified under sub-section (1) of section 150, or if any person engaged in connection with the p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Punishment for certain offences.
Section 132
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
132. Punishment for certain offences.-
(1) Whoever commits any of the following offences, namely:-
(a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax;
(b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax;
(c) avails input tax credit using such invoice or bill referred to in clause (b);
(d) collects any amou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder;
(i) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder;
(j) tampers with or destroys any material evidence or documents;
(k) fails to supply any information which he is required to supply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or
(l) attempts to commit, or abets the commission of any of the offe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed or utilised or the amount of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine;
(iv) in cases where he commits or abets the commission of an offence specified in clause (f) or clause (g) or clause (j), he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both.
(2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine.
(3) The imprisonment referred to in clause

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Confiscation or penalty not to interfere with other punishments
Section 131
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
131. Confiscation or penalty not to interfere with other punishments.-
Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, (Central Act 2 of 1974) no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishmen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Confiscation of goods or conveyances and levy of penalty.
Section 130
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
130. Confiscation of goods or conveyances and levy of penalty.-
(1) Notwithstanding anything contained in this Act, if any person-
(i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or
(ii) does not account for any goods on which he is liable to pay tax under this Act; or
(iii) supplies any goods liable to tax under this Act without having applied for registration; or
(iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

market value of the goods confiscated, less the tax chargeable thereon:
Provided further that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub-section (1) of section 129:
Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon.
(3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax, p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Detention, seizure and release of goods and conveyances in transit.
Section 129
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
129. Detention, seizure and release of goods and conveyances in transit.-
(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,
(a) on payment of the applicable tax and penalty equal to one

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

clause (b) in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
(2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances.
(3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c).
(4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Power to waive penalty or fee or both.
Section 128
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
128. Power to waive penalty or fee or both.-
The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.
–
St

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Power to impose penalty in certain cases.
Section 127
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
127. Power to impose penalty in certain cases.-
Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportuni

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

General disciplines related to penalty.
Section 126
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
126. General disciplines related to penalty.-
(1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence.
Explanation.- For the purpose of this sub-section,-
(a) a breach shall be considered a 'minor breach' if the amount of tax involved is less than five thousand rupees;
(b) an omission or mistake in documentation shall be considered to be easily rectifiable if the same is an error apparent on the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

General penalty.
Section 125
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
125. General penalty.-
Any person, who contravenes any of the provisions of this

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Fine for failure to furnish statistics.
Section 124
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
124. Fine for failure to furnish statistics.-
If any person required to furnish any information or return under section 151,-
(a) without reasonable cause fails to furnish such information or return as may be required under that section, or
(b) wilfully furnishes or causes to furnish any information or return which he knows to be false,
he shall be punis

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Penalty for failure to furnish information return.
Section 123
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
123. Penalty for failure to furnish information return.-
If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct, that such person shall be liable to pay a penalty of one hundred rupees for each day

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Penalty for certain offences.
Section 122
GST – States
OFFENCES AND PENALTIES
Goa Goods and Services Tax Act, 2017
CHAPTER XIX
Offences and Penalties
122. Penalty for certain offences.-
(1) Where a taxable person who
(i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply;
(ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder;
(iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;
(iv) collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;
(v) fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deducts an amoun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ntion to evade payment of tax due under this Act;
(xi) is liable to be registered under this Act but fails to obtain registration;
(xii) furnishes any false information with regard to registration particulars, either at the time of applying for registration, or subsequently;
(xiii) obstructs or prevents any officer in discharge of his duties under this Act;
(xiv) transports any taxable goods without the cover of documents as may be specified in this behalf;
(xv) suppresses his turnover leading to evasion of tax under this Act;
(xvi) fails to keep, maintain or retain books of account and other documents in accordance with the provisions of this Act or the rules made thereunder;
(xvii) fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder or furnishes false information or documents during any proceedings under this Act;
(xviii) supplies, transports or stores any goods which he has reasons to b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten per cent. of the tax due from such person, whichever is higher;
(b) for reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is higher.
(3) Any person who
(a) aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section (1);
(b) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder;
(c) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in cont

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Non-appealable decisions and orders.
Section 121
GST – States
APPEALS AND REVISION
Goa Goods and Services Tax Act, 2017
121. Non-appealable decisions and orders.-
Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of State tax if such decision taken or order passed relates to any one or more of the following matters, namely:-
(a) an order of the Commissioner or other authority empow

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal not to be filed in certain cases.
Section 120
GST – States
APPEALS AND REVISION
Goa Goods and Services Tax Act, 2017
120. Appeal not to be filed in certain cases.-
(1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or application by the officer of the State tax under the provisions of this Chapter.
(2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall no

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sums due to be paid notwithstanding appeal etc.
Section 119
GST – States
APPEALS AND REVISION
Goa Goods and Services Tax Act, 2017
119. Sums due to be paid notwithstanding appeal etc.-
Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the State Bench or Area Benche

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal to Supreme Court.
Section 118
GST – States
APPEALS AND REVISION
Goa Goods and Services Tax Act, 2017
118. Appeal to Supreme Court.-
(1) An appeal shall lie to the Supreme Court-
(a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or
(b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, imm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal to High Court.
Section 117
GST – States
APPEALS AND REVISION
Goa Goods and Services Tax Act, 2017
117. Appeal to High Court.-
(1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied that the case involves a substantial question of law.
(2) An appeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be prescribed:
Provided that the High Court may entertain an appeal after the expiry of the sai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ormulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.
(5) The High Court may determine any issue which-
(a) has not been determined by the State Bench or Area Benches; or
(b) has been wrongly determined by the State Bench or Area Benches, by reason of a decision on such question of law as herein referred to in sub-section (3).
(6) Where an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.
(7) Where there is no such majority, the Judges shall state the point of law upon w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =