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TMI BlogThe Goa Goods and Services Tax (Amendment) Ordinance, 2018 (Ordinance No. 3 of 2018)X X X X Extracts X X X X X X X X Extracts X X X X ..... or of Goa is pleased to promulgate the following Ordinance, namely:- 1. Short title and commencement.- (1) This Ordinance may be called the Goa Goods and Services Tax (Amendment) Ordinance, 2018. (2) Save as otherwise provided in this Ordinance, the provisions of this Ordinance shall come into force on such date as the Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2.- In section 2 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the principal Act ),- (i) in clause (4), for the words the Appellate Authority and the Appellate Tribunal , the expression the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 shall be substituted; (ii) in clause (16), for the words Central Board of Excise and Customs , the words Central Board of Indirect Taxes and Customs shall be substituted; (iii) in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods or services or both. . 5. Amendment of section 10.- In section 10 of the principal Act,- (i) in sub-section (1),- (a) for the expression in lieu of the tax payable by him, an amount calculated at such rate , the 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; (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; (c) after the proviso, the following proviso shall be inserted, namely:- Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ; (ii) in sub-section (2), for clause (a), the following clause shall be substituted, namely:- (a) save as provided in sub-section (1), he is not engaged in the supply of services; . 6. Amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged,- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both,- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following proviso shall be substituted, namely:- Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. . 14. Amendment of section 29.- In section 29 of the principal Act,- (i) in the heading, after the word Cancellation , the words or suspension shall be inserted; (ii) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:- Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed. ; (iii) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:- 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. . 15. Amendment of section 34.- In section 34 of the principal Act,- (i) in sub-section (1),- (a) for the words Where a tax invoice has , the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e words the end of the financial year , the words the end of the financial year to which such details pertain shall be substituted. 18. Insertion of new section 43A.- After section 43 of the principal Act, the following section shall be inserted, namely:- 43A. Procedure for furnishing return and availing input tax credit.- (1) Not-withstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the balance of the input tax credit on account of central tax is not available for payment of integrated tax; . 21. Insertion of new section 49A and section 49B.- After section 49 of the principal Act, the following sections shall be inserted, namely:- 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 payment. 49B. Order of utilization of the input tax credit.- Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilization of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax. . 22. Amendment of section 52.- In section 52 of the principal Act, in sub-section (9), for the wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, in clause (ii), for the expression Act 16 of 1969 , the expression Act 7 of 1969 shall be substituted. 30. Amendment of Schedule I.- In Schedule I of the principal Act, in paragraph 4, the word taxable shall be omitted. 31. 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. 32. Amendment of Schedule III.- In Schedule III of the principal Act,- (i) after paragraph 6, the following paragraphs shall be inserted, namely:- 7. Supply of goods from a place outside India to another place outside India without such goods entering into India. 8. (a) Supply of warehoused goods to any person before clearance for home consumption; (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. ; (ii) the existing Explanation shall be numbered as Explanation 1 and after Explanation 1 as so numbered, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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