Goa Goods and Services Tax (Amendment) Rules, 2018

Feb 12, 2018 | by Avantis RegTech Legal Research Team

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General Compliance

The Government of Goa, on February 05, 2018, has made the Goa Goods and Services Tax (Amendment) Rules, 2018 to further amend the Goa Goods and Services Tax Rules, 2017.

Some of the major amendments in the Goa Goods and Services Tax Rules, 2017 are:

·      In Rule 3, for intimation for composition levy, the person who has been granted registration on a provisional basis under Rule 24 or who has been granted certificate of registration under Rule 10(1) shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of Rule 44(4) within a period of 180 days from the day on which such person commences to pay tax under Section 10; instead of 90 days as earlier given.

·      In Rule 7, which gives the rate of tax of the composition levy, the amendment made is as under:

Category of registered persons

Earlier rate of tax

New rate of tax

Manufacturers, other than manufacturers of such goods as may be notified by the Government


.05% of the turnover in the State or Union territory

Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II


2.5% of the turnover in the State or Union territory

Any other supplier eligible for composition levy under section 10 and the provisions of this Chapter


0.5% of the turnover of taxable supplies of goods in the State or Union territory


·         In Rule 24(4) which gives provisions for migration of persons registered under the existing law, the existing sub-rule stated that every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before December 31, 2017, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration. Now, this date has been extended till March 31, 2018.

·         Insertion of Rule 31A giving provisions for value of supply in case of lottery, betting, gambling and horse racing.

·         Insertion of new sub-rule in Rule 54 which gives provisions for tax invoice in special cases. Newly inserted Rule 54 (1A) gives contents of invoice or, a credit or debit note for a registered person, having the same PAN and State code as an Input Service Distributor.

·      Insertion of Rule 55A for Tax Invoice or bill of supply to accompany transport of goods.

·      Substitution of Rule 138 which gives information to be furnished prior to commencement of movement of goods and generation of e-way bill.

·      Insertion of Statements in FORM GST RFD-01A.

·      With effect from February 1, 2018, FORM GST EWB-01 and FORM GST EWB-02, have been substituted.


URL: http://goaprintingpress.gov.in/downloads/1718/1718-44-SI-EOG-2.pdf


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