Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the Goa GST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the Goa GST Act; applicability of notification No. 38/1/2017-Fin(R valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST.

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.... Subject: Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the Goa GST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the Goa GST Act; applicability of notification No. 38/1/2017-Fin(R&C)(72); valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST-Reg. Various representations have been received seeking clarification on certain issues under the GST laws. In order to clarify these issues and to ensure uniformity of implementation across field formations, the Commissioner, in exercise of its powers conferred under section 168 (1) of the Goa Goods and Services Tax A....

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....is also a taxable supply under GST but is not covered under notification No. 38/1/2017-Fin(R&C)(36/2017-Rate) and notification No. 37/2017- Integrated Tax (Rate). 5. In this regard, it is clarified that the respective Government departments (i.e. Central Government, State Government, Union territory or a local authority) shall be liable to get registered and pay GST on intra-State and inter-State supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap made by them to an unregistered person subject to the provisions of sections 22 and 24 of the Goa GST Act. 2. Whether penalty in accordance with section 73 (11) of the Goa GST Act should be levied in cases where the return in FORM GSTR-3B has been fi....

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....t will be the tax rate applicable the rate in the pre-GST regime or the rate applicable under GST? 1. It may be noted that as per the provisions of section 142(2) of the Goa GST Act, in case of revision of prices of any goods or services or both on or after the appointed day (i.e., 01.07.2017), a supplementary invoice or debit/credit note may be issued which shall be deemed to have been issued in respect of an outward supply made under the Goa GST Act. 2. It is accordingly clarified that in case of revision of prices, after the appointed date, of any goods or services supplied before the appointed day thereby requiring issuance of any supplementary invoice, debit note or credit note, the rate as per the provisions of the GST Acts (bot....