The Goa Goods and Services Tax (Ninth Amendment) Rules, 2017.
38\/1\/2017-Fin(R&C)(23)\/3595 Dated:- 24-10-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
\nDepartment of Finance
\nRevenue & Control Division
\n–
\nNotification
\n38\/1\/2017-Fin(R&C)(23)\/3595
\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 (Ninth Amendment) Rules, 2017.
\n(2) They shall come be deemed to have come into force with effect from the 13th day of October, 2017.
\n2. In the Goa Goods and Services<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Goa Goods and Services Tax (Ninth Amendment) Rules, 2017.38\/1\/2017-Fin(R&C)(23)\/3595 Dated:- 24-10-2017 Goa SGSTGST – StatesGoa SGSTGoa SGSTGOVERNMENT OF GOA Department of Finance Revenue & Control Division – Notification 38\/1\/2017-Fin(R&C)(23)\/3595 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 “The Goa Goods and Services Tax (Ninth 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-9786","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9786","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=9786"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9786\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nProvided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnsihed.”;
\n(ii) after rule 46, the following rule shall be inserted, namely:-
\n“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;
\n(iii) in rule 54, in sub-rule (2),-
\n(a) for the words “tax invoice” the words “consolidated tax invoice<\/p>\n
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\n(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
\n“6. Zero rated supplies and Deemed Exports
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/Bill of export
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nRate
\nTaxable value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n6A. Exports
\n6B. Supplies made to SEZ unit or SEZ Developer
\n6C. Deemed exports
\n“;
\n(vii) in Form GSTR-1A, for Table 4, the following shall be substituted, namely:-
\n“4. Zero rated supplies made to SEZ and deemed exports
\nGSTIN of recipient
\nInvoice details
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nRate
\nTaxable Value
\nTax Amount
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n4A. Supplies ma<\/p>\n
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