Goa Goods and Services Tax (Fifth Amendment) Rules, 2019

Jul 29, 2019 | by Avantis RegTech Legal Research Team

The State Government of Goa on July 18, 2019, has published the Goa Goods and Services Tax (Fifth Amendment) Rules, 2019, to further amend the Goa Goods and Services Tax Rules, 2017.

The following amendments in the Goa Goods and Services Tax Rules, 2017, are as under:

Ø  Under Rule 12(1A) which specifies the procedure to Grant registration to persons required to deduct tax at source or to collect tax at source:

a)      After the words “A person applying for registration to”, the words “deduct or” shall be inserted;

b)      After the words “in accordance with the provisions of”, the words and figures “section 51, or, as the case may be,” shall be inserted.

Ø  Under Rule 46 which specifies particulars to be required for Tax invoices , in the fourth proviso, with effect from September 01, 2019, after the words “Provided also that a registered person”, the words “, other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens,” shall be inserted.

Ø  Under Rule 54 which specifies Tax invoice in special cases, after sub-rule (4), with effect from September 01, 2019, the following sub-rule shall be inserted, namely:

Sub-rule 4A: A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46: Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above procedure.

Ø  After Rule 83A, with effect from such date as may be notified by the Goa Government, the following rule shall be inserted, namely:

Rule 83B: Surrender of enrolment of goods and services tax practitioner:

(1)    A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.

(2)    The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.

Ø  Under Rule 137 which specifies the Tenure of Authority, for the words “two years”, the words “four years” shall be substituted.

Ø  Under Rule 138E which specifies the Restriction on furnishing of information in PART A of FORM GST EWB- 01, in the first proviso:

(a)    after the words “Provided that the Commissioner may,” , the words, letters and figures “on receipt of an application from a registered person in FORM GST EWB-05,” shall be inserted;

(b)   after the words “reasons to be recorded in writing, by order”, the words, letters and figures “in FORM GST EWB-06” shall be inserted.

Ø  Insertion of FORMS:

a)      FORM GST PCT-06: Application for Cancellation of Enrolment as Goods and Services Tax Practitioner;

b)      FORM GST PCT-07: Order of Cancellation of Enrolment as Goods and Services Tax Practitioner;

c)       FORM GST EWB-05: Application for unblocking of the facility for generation of E-Way Bill;

d)      FORM GST EWB – 06: Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill.

Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

[Notification No. 38/1/2017-Fin(R&C)(106)]


Related Updates



Alternate Text

Get updates on the go on RuleZbook Mobile App.