TaxTMI 
TaxTMI 
Goa Goods and Services Tax (Twelveth Amendment) Rules, 2020
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....de for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:". 3. In the said rules, for rule 67A, the following rule shall be substituted, namely:- "67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement shall be ....
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....) "FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies 30TH OCTOBER, 2020 (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units/developers) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A Year Month (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge Trade/Legal name 1 2 3 4 5 No. Type Date Value Rate (%) co Taxable value 8 9 10 Integrated tax 5 Central tax 11 12 13 14 15 16 17 18 19 20 State/UT tax Cess (Name of State/UT Place of supply Invoice details Amount of tax Supply attracting reverse charge (Y/N) GSTR-1/5 period filing date GSTR-1/5 GSTR-3B filing status (Yes/No) Amendment made, if any (GSTIN, Others) Tax period in which amended cancellation, if any Effective date of 4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3) Details of original Document....
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....ice details Original ISD ITC amount involved Date 123456789 10 11 12 13 14 15 16 17 18 19 Integrated Tax Central Tax State/UT Tax Cess 19 20 2 GSTR-6 Period GSTR-6 filing date Amendment made, if any Tax Period in which amended ITC Eligibility ISD GSTR-6 Period ISD GSTR-6 filing date Amendment made Tax period of original record ITC Eligibility 1283 23 Effective date of cancellation if any 24 30TH OCTOBER, 2020 SERIES I No. 31 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 2) _ 30TH OCTOBER, 2020 PART-C 9. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor/ Deductor Name/ Tax period of GSTR-7/ /GSTIN of E- Commerce /E-Commerce Operator Name /GSTR-8 Amount received/ Value of Gross supplies value returned Amount (Original/Revised) Net Operator 1 9A. TDS (Original/ /Amended) 2 3 (Original /Revised) 4 amount liable for TCS Integrated Central State/UT tax tax tax 5 6 7 8 9 9B. TCS PART-D 10. Import of goods from oversea....
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.... in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing. For example, if a supplier files his invoice INV-1 dated 10th November, 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March, 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient. The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided. The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax period in which such invoice was amended, declared and filed. For example, if a supplier has filed his invoice INV-1 dated 10th November, 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR- 1 of December 2019, the amended invoice will be made available in Table 4 o....
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.... details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's filing of FORM GSTR-1. For example, if a supplier files his credit note CN-1 dated 10th November, 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March, 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed. viii. In case, the supplier has cancelled his registration, the effective date of cancellation will be displayed. i. The table consists of the amendments to credit and debit notes (including credit/debit notes on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. Tax period in which the ....
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...."(d) (e) ARN Date of ARN (b) in serial number 10,- Auto Populated Auto Populated."; (A) in the heading, after the words, "Total tax liability", the brackets and words “(including reverse charge liability, if any)", shall be inserted; (B) after serial number 10B and the entry relating thereto, the following serial number and entry shall be inserted, namely,― "10C. On account of inward supplies liable to reverse charge (ii) in the instructions,- (a) for paragraph 7, the following paragraph shall be substituted, namely:― "7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: (i) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; (ii) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and (iii) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies."; 1287 SERIES I No. 31 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAO....
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....ing entry shall be inserted, namely,- "2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here." (b) in paragraph 4,- (A) after the words, letters and figures, "that additional liability for the FY 2017-18 or FY 2018-19", the word, letters and figures "or FY 2019-20" shall be inserted; (B) in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (c) in paragraph 5, in the Table, in second column,- (A) against serial number 6B, after the entries, the following entry shall be inserted, namely:― "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only."; (B) against serial number 6C and serial number 6D,- (i) after the entry ....
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....ars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020."; (B) in the Table, in second column,― (I) against serial number 10 & 11, after the entries, the following entry shall be inserted, namely:― "For FY 2019-20, 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-1 of April 2020 to September 2020 shall be declared here."; (II) against serial number 12,- (1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words "for filling up these details.", the following entry shall be inserted, namely:— "For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table."; (2) in the entry ....
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....e omitted. 14. In the said rules, in FORM GST ASMT-16, for the table, the following table shall be substituted, namely:― Tax Period "Sr. No. Tax Rate Turnover Act From To POS (Place of Supply) Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 Total " 15. In the said rules, in FORM GST DRC-01, after entry (c), for the table, the following table shall be substituted, namely:― Tax Period POS "Sr. No. 1 Tax rate Turnover Act 2 3 From Το 4 (Place of Tax Interest Penalty Fee Others Total Supply) 5 6 7 8 9 10 11 12 13 Total " 16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table shall be substituted, namely:― Tax Period "Sr. No. Tax rate Turnover Act From To POS (Place of Supply) Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 Total " 17. In the said rules, in FORM GST DRC-07, after serial number 5, for the table, the foll....