Goa Goods and Services Tax (Eighth Amendment) Rules, 2021

On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Goa Goods and Services Tax Rules, 2017.

Key amendments:

  • In Rule 10A which specifies “Composition levy”, the following proviso has been inserted, namely: –

“Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor”.

  • In Rule 10B which specifies “Aadhaar authentication for registered person”, has been inserted.

The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in case of proprietorship firm, or of any partner, in case of any partnership firm, or of the Karta, in case of any undivided family, or of the Karta, in case of any Hindu undivided family, or of the Managing Director or any whole time director  in case of any company, or of any members of Managing Committee of an Association of Persons or body of individuals or a Society or of the Trustees in the Board of Trustees, in case of a Trust and of the authorised signatory in order to eligible.

  • Rule 89(1A) has been inserted.

“Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the interState supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner”.

  • Rule 96(c) has been inserted.

“the applicant has undergone Aadhaar authentication in the manner provided in rule 10B”.

  • In Rule 96C which specifies “Bank Account for credit of refund”, has been inserted.

Bank Account for credit of refund: For the purposes of sub-rule (3)  of rule 91, sub rule (4) of rule 92 and rule 94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:

Provided that in case of proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhar Number of the proprietor.

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