Goa Goods and Services Tax (Fifth Amendment) Rules, 2017
38\/1\/2017-Fin(R&C)(12) Dated:- 28-8-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
\nDepartment of Finance
\nRevenue & Control Division
\nNotification 38\/1\/2017-Fin(R&C)(12)
\nDated 28\/08\/2017
\nIn 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:-
\n(1) These rules may be called the Goa Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n(2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 18th day of August, 2017.
\n2. In the Goa Goods and Services Tax Rules, 2017,
\n(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
\n(ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, “said form”, th<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n State = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fied by the Government. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Goa Goods and Services Tax (Fifth Amendment) Rules, 201738\/1\/2017-Fin(R&C)(12) Dated:- 28-8-2017 Goa SGSTGST – StatesGoa SGSTGoa SGSTGOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38\/1\/2017-Fin(R&C)(12) Dated 28\/08\/2017 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 … Continue reading “Goa Goods and Services Tax (Fifth Amendment) Rules, 2017”<\/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-7744","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7744","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=7744"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7744\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words<\/p>\n
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\n (vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
\n “103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
\n (viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
\n “16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
\n (ix) With effect from the 22nd June, 2017 for “FORM GST REG-13”, the following Form shall be substituted, namely:-
\n[FORM GST REG-13
\n[See Rule 17]
\nApplicat<\/p>\n
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\nPIN Code
\nContact Information
\nEmail Address
\nTelephone number
\nFax Number
\nMobile Number
\n7.
\nDetails of Authorized Signatory, if applicable
\nParticulars
\nFirst Name
\nMiddle Name
\nLast name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMale, Female, Other
\nMobile Number
\nEmail address
\nTelephone No.
\nDesignation \/Status
\nDirector Identification Number (if any)
\nPAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\nAadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\nAre you a citizen of India?
\nYes \/ No
\nPassport No. (in case of foreigners)
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nName of the Premises\/Building
\nRoad\/Street
\nTown\/City\/Village
\nDistrict
\nBlock\/Taluka
\nState
\nPIN Code
\n8.
\nBank Account Details (add more if required)
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\nBranch Address
\n9.
\nDocuments Uploaded
\n10
\nThe authorized p<\/p>\n
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\n * Every person required to obtain a unique identity number shall submit the application electronically.
\n * Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
\n * The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
\n * The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
\n * PAN \/ Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.]
\n(x) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
\n(i) in item (a), for the word, figures and brackets “and 140 (6)” the figures, brackets and word “, 140 (6) and 140 (7) shall be substituted;
\n(ii) in item (b),-
\n(a) after the word, figures and brackets, “sec<\/p>\n
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