The Goa Goods and Services Tax (Seventh Amendment) Rules, 2017.
38\/1\/2017-Fin(R&C)(18)\/2452 Dated:- 28-9-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
\nDepartment of Finance
\nRevenue & Control Division
\nNotification
\n38\/1\/2017-Fin(R&C)(18)\/2452
\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 (Seventh Amendment) Rules, 2017.
\n(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 15th day of September, 2017.
\n2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), in rule 3-
\n (i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
\n “(3A) Notwithstanding anything contained in sub-rules<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -rule (5), for the word “Board”, the word “Commissioner” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Goa Goods and Services Tax (Seventh Amendment) Rules, 2017.38\/1\/2017-Fin(R&C)(18)\/2452 Dated:- 28-9-2017 Goa SGSTGST – StatesGoa SGSTGoa SGSTGOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38\/1\/2017-Fin(R&C)(18)\/2452 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 … Continue reading “The Goa Goods and Services Tax (Seventh 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-8404","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8404","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=8404"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8404\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. In the principal rules, after rule 120, the following rule shall be inserted, namely:-
\n “120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
\n5. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:-
\n “(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
\n6. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
\n “Provided that where goods are sent by a principal located in one State to a j<\/p>\n
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\n (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
\n (iii) after the words “Designation\/Status”, the following shall be inserted, namely:-
\n “Instructions:
\n (1) Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5(a).
\n (2) Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRAN 3 besides availing credit in table 7A under the heading “inputs.”;
\n8. In the principal rules, with effect from the
\n1st day of July, 2017, in “FORM GSTR-4”, in Serial No. 8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted;
\n9. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-01”, after Note 4, the following Note shall be insert<\/p>\n
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