The Goa Goods and Services Tax (Sixth Amendment) Rules, 2021

Sep 20, 2021 | by Avantis RegTech Legal Research Team

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Finance & Taxation Compliance

The Department of Finance. Goa on September 17, 2021 has issued the Goa Goods and Services Tax (Sixth Amendment) Rules, 2021 to further amend the Goa Goods and Services Tax Rules, 2017. 

In Rule 80 which specifies “Annual return”, the following changes has been made: -

• The rule has been substituted, namely: - 

• A person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

• Every electronic commerce operator required to collect tax at source in FORM GSTR-9B.

• A casual taxable person and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return. 

• In Form GSTR-9, Paragraph 4 & 5 the FY 2019-20 has been substituted with “FY 2020-21”, “FY 2019-20 and FY 2020-21” against the respective entries. 

• In Form GSTR-9, Paragraph 7, the following changes has been made: -

• “For FY 2020-21, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2021 to September 2021”, has been inserted. 

• In Table, against the serial number 10 & 11, the following entry has been inserted, namely: -

“For FY 2020-21, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-l of April 2021 to September 2021 shall be declared here”. 

• In Table, against the serial number 12, “For FY 2020-21, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details”, has been inserted. 

• In Table, against the serial number 13, “For FY 2020-21, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2020-21 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22”, has been inserted. 

• In Form GSTR-9C, the following changes has been made: -

• In Part A, Serial number 9 & 11, the entries “K-1” and “others” has been inserted.

• In Paragraph 4 & 6 5 the FY 2019-20 has been substituted with “FY 2020-21”, “FY 2019-20 and FY 2020-21” against the respective entries. 

• In Paragraph 7, Part V has been inserted. 

• Part B certificate shall be omitted. 

[Notification No- 38/1/2017-Fin(R&C)(213)/1864]

 

 

 


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