In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(!) These rules may be called the Goa Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 18th day of October, 2017.
2. In the Goa Goods and Services Tax Rules, 2017.
(i) in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:-
"Provided also that in respect of supplies regarded as deemed exports, the application may be filed by,-
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund";
(ii) in rule 96A, in sub-rule (1), in clause (a), after the words "after the expiry of three months", the words ", or such further period as may be allowed by the Commissioner," shall be inserted;
(iii) in FORM GST RFD-01,
(a) for "Statement-2", the following Statement shall be substituted, namely:-
"Statement- 2
[rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(b) for Statement-4", the following Statement shall be substituted, namely:-
"Statement-4
[rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
By order and in the name of the Governor of Goa.
Sushama D. Kamat,
Under Secretary, Finance (R&C).
Porvorim,