Goa Goods and Services Tax (Amendment) Act, 2019.
7\/5\/2019-LA Dated:- 26-2-2019 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
\nDepartment of Law & Judiciary
\nLegal Affairs Division
\nNotification
\n7\/5\/2019-LA
\nThe Goa Goods and Services Tax (Amendment) Act, 2019 (Goa Act 4 of 2019), which has been passed by the Legislative Assembly of Goa on 31-1-2019 and assented to by the Governor of Goa on 19-2-2019, is hereby published for the general information of the public.
\nDnyaneshwar Raut Dessai, Joint Secretary (Law).
\nPorvorim, 26th February, 2019.
\n–
\nThe Goa Goods and Services Tax (Amendment) Act, 2019
\n(Goa Act 4 of 2019) [19-2-2019]
\nAN ACT
\nto amend the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017).
\nBe it enacted by the Legislative Assembly of Goa in the Seventieth Year of the Republic of India as follows:-
\n1. Short title and commencement.- (1) This Act may be called the Goa Goods and Services Tax (Amendment) Act, 2019.
\n(2) Save as otherwise pro<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g by way of totalisator or a license to bookmaker or activities of a licensed bookmaker in such club; and”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds or, as the case may be, services- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n respect of such services shall be available- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n te in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n prescribed.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ho shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty percent of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x shall be utilized towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ause (c), in item (i), after the words “foreign exchange”, the words “or in Indian rupees wherever permitted by the Reserve Bank of India” shall be inserted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Goa Goods and Services Tax (Amendment) Act, 2019.7\/5\/2019-LA Dated:- 26-2-2019 Goa SGSTGST – StatesGoa SGSTGoa SGSTGOVERNMENT OF GOA Department of Law & Judiciary Legal Affairs Division Notification 7\/5\/2019-LA The Goa Goods and Services Tax (Amendment) Act, 2019 (Goa Act 4 of 2019), which has been passed by the Legislative Assembly of Goa on 31-1-2019 and … Continue reading “Goa Goods and Services Tax (Amendment) Act, 2019.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17312","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17312"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17312\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(iv) clause (18) shall be omitted;
\n(v) in clause (35), for the expression “clause (c)”, the expression “clause (b)” shall be substituted;
\n(vi) in clause (69), in sub-clause (f), after the word and figures “article 371”, the expression “and article 371J” shall be inserted;
\n(vii) in clause (102), the following Explanation shall be inserted, namely:
\n“Explanation.- For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;”.
\n3. Amendment of section 7.- In section 7 of the principal Act, with effect from the 1st day of July, 2017,
\n(i) in sub-section (1),
\n(a) in clause (b), after the expression “or furtherance of business;”, the word “and” shall be inserted and shall always be deemed to have been inserted;
\n(b) in clause (c), the word “and” shall be omitted and shall always be deemed to have be<\/p>\n
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\n5. Amendment of section 10.- In section 10 of the principal Act,-
\n(i) in sub-section (1),-
\n(a) for the expression “in lieu of the tax payable by him, an amount calculated at such rate”, expression “in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate” shall be substituted;
\n(b) in the proviso, for the expression “one crore rupees, as may be recommended by the Council.”, the expression “one crore and fifty lakh rupees as may be recommended by the Council:” shall be substituted;
\n(c) after the proviso, the following proviso shall be inserted, namely:-
\n“Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than <\/p>\n
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\n(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
\n(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person;”;
\n(ii) in clause (c), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted.
\n9. Amendment of section 17.- In section 17 of the principal Act,-
\n(i) in sub-section (3), the following Explanation shall be inserted, namely:-
\n“Explanation.- For the purposes of this sub-section, the expression “value of exempt supply” shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule.”;
\n(ii) in sub-section (5), <\/p>\n
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\n(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein;
\n(ii) where received by a taxable person engaged,-
\n(I) in the manufacture of such motor vehicles, vessels or aircrafts; or
\n(II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircrafts insured by him;
\n(b) the following supply of goods or services or both,-
\n(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircrafts referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance:
\nProvided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward<\/p>\n
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\n(ii) in the Explanation, in clause (iii), after the word “Constitution”, the expression “except the State of Jammu and Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”.
\n12. Amendment of section 24.- In section 24 of the principal Act, in clause (x), after the words “commerce operator”, the words and figures “who is required to collect tax at source under section 52” shall be inserted.
\n13. Amendment of section 25.- In section 25 of the principal Act,
\n(i) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:-
\n“Provided further that a person having a unit, as defined in the Special Economic Zones Act,<\/p>\n
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\n(iii) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:-
\n“Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.”.
\n15. Amendment of section 34.- In section 34 of the principal Act,-
\n(i) in sub-section (1),-
\n(a) for the words “Where a tax invoice has”, the words “Where one or more tax invoices have” shall be substituted;
\n(b) for the words “a credit note”, the words “one or more credit notes for supplies made in a financial year” shall be substituted;
\n(ii) in sub-section (3),-
\n(a) for the words “Where a tax invoice has”, the words “Where one or more tax invoices have” shall be substituted;
\n(b) for the words “a debit note”, the words “one or more debit notes for supplies made in a financial year” shall be substituted.
\n16. Amendment of section 35.- In section 35 of the principal Ac<\/p>\n
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\n(ii) in sub-section (7), the following proviso shall be inserted, namely:-
\n“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.”;
\n(iii) in sub-section (9),-
\n(a) for the words “in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed”, the words “in such form and manner as may be prescribed” shall be substituted;
\n(b) in the proviso, for the words “the end of the financial year”, the words “the end of the financial year to which such details pertain” shall be substituted.
\n18. Insertion of new section 43A.- <\/p>\n
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\n(5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
\n(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished.
\n(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thou<\/p>\n
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\n(b) in clause (d), the following proviso shall be inserted, namely:-
\n“Provided that the input tax credit on account of Union territory tax shall be utilized towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”.
\n21. Insertion of new sections 49A and 49B.- After section 49 of the principal Act, the following sections shall be inserted, namely:-
\n“49A. Utilisation of input tax credit subject to certain conditions.- Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilized towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such paymen<\/p>\n
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\n(b) for sub-clause (e), the following sub-clause shall be substituted, namely:-
\n“(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;”.
\n24. Amendment of section 79.- In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:-
\n“Explanation.- For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.”.
\n25. Amendment of section 107.- In section 107 of the principal Act, in sub-section (6), in clause (b), after the expression “arising from the said order,”, the expression “subject to a maximum of t<\/p>\n
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\n30. Amendment of Schedule I.- In Schedule I of the principal Act, in paragraph 4, the word “taxable” shall be omitted.
\n31. Amendment of Schedule II.- In Schedule II of the principal Act, in the heading, after the word “ACTIVITIES”, the words “OR TRANSACTIONS” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017.
\n32. Amendment of Schedule III.- In Schedule III of the principal Act,-
\n(i) after paragraph 6, the following paragraphs shall be inserted, namely:-
\n“7. Supply of goods from a place outside India to another place outside India without such goods entering into India.
\n8. (a) Supply of warehoused goods to any person before clearance for home consumption;
\n(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.”;
\n(ii) the existing<\/p>\n
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