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Goa Tax on Entry of Goods Rules, 2000
Goa Tax on Entry of Goods Rules, 2000
Sections
1. Short title and commencement.
Section 12. Definitions.
Section 23. Registering authority and assessing authority, for dealers having more than one place of business.
Section 34. Registration of dealers.
Section 45. Amendment of registration Certificate.
Section 56. Issue of duplicate registration Certificate.
Section 67. Security to be furnished by certain dealers.
Section 78. Payment of tax in advance.
Section 89. Form of returns.
Section 910. Statements and returns to be submitted by the Head Office.
Section 1011. Annual returns and final assessment.
Section 1112. Exemption and deductions.
Section 1213. Conditions for remission of penalty.
Section 1314. Instalments for payment of finally assessed tax.
Section 1415. Nature of accounts to be maintained by dealers.
Section 1516. Appeal against orders of assessing authorities.
Section 1617. Appeal to the Tribunal.
Section 1718. Procedure in case of death of an appellant or applicant.
Section 1819. Furnishing of security by an appellant.
Section 1920. Appeal to High Court.
Section 2021. Communication of appellate or revisional orders.
Section 2122. Procedure when higher assessment is made in appeal or revision.
Section 2223. Action on the orders of the Tribunal and the High Court.
Section 2324. Payment of tax on entry of goods escaping assessment.
Section 2425. Rectification of mistake.
Section 2526. Procedure for recovery of arrears.
Section 2627. Returns and assessment in the case of an importer of motor vehicles into local area from any place outside the State for use or sale therein.
Section 2728. Notice regarding entering into partnership or dissolution of partnership.
Section 2829. Notice of discontinuance of business or change of place of business.
Section 2930. Liability to tax on a legal representative.
Section 3031. Liability for payment of tax and penalty in respect of firm, etc., discontinued or dissolved.
Section 3132. Liability to tax of guardian, trustees, agents, etc.
Section 3233. Liability to tax of managers, receivers, etc.
Section 3334. Declaration to be given in certain cases.
Section 3435. Returns and other particulars to be furnished by the forwarding agency and others.
Section 3536. Submission of certain records by owners, etc., of vehicles and boats.
Section 3637. Service of notices, etc.
Section 3738. Method of payment of money into Treasury or Bank.
Section 3839. Fees for grant of copies.
Section 3940. Fee for clarification of rate of tax.
Section 4001. Tax on entry of goods
Section 0102. Other Receipts
Section 0201. Tax on entry of goods:
Section 0102. Other Receipts:
Section 0201. Tax on entry of goods:
Section 0102. Other Receipts:
Section 02
goa-tax-on-entry-of-goods-rules-2000.json
•
46 Sections
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Goa
{
"id": 16237,
"slug": "goa-tax-on-entry-of-goods-rules-2000",
"title": "Goa Tax on Entry of Goods Rules, 2000",
"short_title": "Goa Tax on Entry of Goods Rules, 2000",
"act_number": "Published vide Notification No. 5/21/2000-Fin(R&C)",
"act_year": 2000,
"act_type": "STATE",
"location": "Goa",
"law_status": "unknown",
"enactment_date": null,
"description": "Goa Tax on Entry of Goods Rules, 2000",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title and commencement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"Act\" means the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000);\n(b) \"fees\" means any fee leviable under the provisions of the Act;\n(c) \"form\" means a form appended to these rules;\n(d) \"Government treasury\" means any taluka treasury in the Territory or sub-treasury in the Territory, the Reserve Bank of India, or a branch of the State Bank of India or its subsidiary situated in the area in which the dealer concerned has his place of business or the head office, if the business is carried on at more than one place in the Territory;\n(e) \" month\" means a calendar month;\n(f) \"registering authority\" means the authority exercising the powers and performing the duties and functions of a registering authority under the Goa Sales Tax Act, 1964 (Act 4 of 1964);\n(g) \"scheduled goods\" means goods specified in Schedule I to the Act;\n(h) words and expression used in these Rules and not defined, shall have the same meaning as assigned to them in the Act.",
"footnote": "",
"is_definition": true,
"sort_order": 1
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{
"number": "3",
"title": "3. Registering authority and assessing authority, for dealers having more than one place of business.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Registration of dealers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Amendment of registration Certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Issue of duplicate registration Certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Security to be furnished by certain dealers.",
"chapter": null,
"content": "(a) by depositing as security in Government treasury, the amount fixed by the said authority; or\n(b) by depositing with the said authority Government Securities for the amount fixed by the said authority; or\n(c) by depositing security amount in any Scheduled Bank as defined by the Reserve Bank of India Act, 1934 (2 of 1934), as fixed deposit and pledging the fixed deposit receipt to and depositing it with the said authority; or\n(d) by furnishing to the said authority a guarantee from a Scheduled Bank as defined in the Reserve Bank of India Act, 1934 (2 of 1934), agreeing to pay the State Government, on demand, the amount of security fixed by the said authority.",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Payment of tax in advance.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Form of returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Statements and returns to be submitted by the Head Office.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Annual returns and final assessment.",
"chapter": null,
"content": "(b) Every dealer, who submits a return under clause (a), shall submit alongwith the return, receipt from the Government treasury, for the full amount of tax payable for the year on the basis of the returns after deducting therefrom the tax, if any, already paid for the year.\n(c) If the full amount of tax payable under clause (b) is not paid alongwith the return, the assessing authority shall serve upon the dealer a notice in Form-29 and the dealer shall pay the amount demanded in the said notice within the time and in the manner specified in the notice.\n(i) if no return is submitted by the dealer, issue a notice in Form-8;\n(ii) if the return submitted by the dealer appears to the assessing authority to be incorrect or incomplete, issue a notice in Form 9.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Exemption and deductions.",
"chapter": null,
"content": "(b) Every dealer dealing in the scheduled goods and who is not liable to tax in respect of such scheduled goods by reason of his not being the person causing entry of the scheduled goods into the local area for consumption, use or sale therein shall furnish to the assessing authority a declaration in Form-24 obtained from the dealer from whom he purchased the scheduled goods in the same local area and for this purpose the seller shall issue the declaration to the buying dealer.\n(c) The declarations issued in Form-24 shall be serially machine numbered for each year and the dealer issuing the same shall maintain a day-to-day account thereof in a register in Form-25.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Conditions for remission of penalty.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Instalments for payment of finally assessed tax.",
"chapter": null,
"content": "(a) the Government, in cases where the payment of tax in instalments exceeds rupees one lakh or where the period within which such tax to be paid in instalments exceeds twelve months; and\n(b) the Commissioner, in cases where the payment of tax in instalments does not exceed rupees one lakh or where the period within which such tax to be paid in instalments does not exceed twelve months.\n(a) the dealer is not in arrears of payment of tax or any other sum due under the Act except the payment of tax for which instalments are sought on the date of making the application under sub-rule (1);\n(b) the dealer furnishes adequate security to the satisfaction of the assessing authority concerned for payment of tax in respect of which the instalments are sought;\n(c) the dealer pays, alongwith each permitted instalment, interest at eighteen per cent. per annum on the sums remaining unpaid from time to time;\n(d) the dealer makes a declaration to the effect that no other application has been made to authorities or Courts other than the authorities specified under sub-rule (2) for payment of tax by instalments.",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Nature of accounts to be maintained by dealers.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Appeal against orders of assessing authorities.",
"chapter": null,
"content": "(a) in the case of an order passed by the Registering authority/assessing authority to the Assistant Commissioner;\n(b) in other cases, to the Deputy Commissioner:",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Appeal to the Tribunal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Procedure in case of death of an appellant or applicant.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Furnishing of security by an appellant.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Appeal to High Court.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Communication of appellate or revisional orders.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Procedure when higher assessment is made in appeal or revision.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Action on the orders of the Tribunal and the High Court.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Payment of tax on entry of goods escaping assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Rectification of mistake.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Procedure for recovery of arrears.",
"chapter": null,
"content": "(a) Full name and address of the defaulter;\n(b) The name of the person or persons, if any, responsible for the payment of amount due;\n(c) The sum to be recovered;\n(d) Period to which the sum relates;\n(e) The provision of law under which the sum is recoverable as an arrear of land revenue;\n(f) The process by which the sum may be recovered;\n(g) The property against which the process may be executed;\n(h) The Head of Account to which the amount should be credited; and\n(i) Any other information relevant for the purpose of recovery of the arrears.",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Returns and assessment in the case of an importer of motor vehicles into local area from any place outside the State for use or sale therein.",
"chapter": null,
"content": "(b) Where the tax assessed and demanded is paid by the importer, the notified authority shall issue a tax paid certificate in Form-26 hereto, to the importer.\n(c) Where the tax paid alongwith the return is higher than the tax assessed, the notified authority shall issue a refund payment order in Form-21, alongwith the tax payment Certificate in Form-26 to the importer.\n(ii) The Commissioner, on being satisfied that the particulars furnished in the application are true and correct and are supported by necessary proof, may issue a certificate that such person is exempt from payment of tax according to section 12 of the Act in respect of such motor vehicle.",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "28",
"title": "28. Notice regarding entering into partnership or dissolution of partnership.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "29",
"title": "29. Notice of discontinuance of business or change of place of business.",
"chapter": null,
"content": "(1) discontinues or sells or otherwise disposes of the whole or any part of any business carried on by him; or\n(2) changes place of business or any of his places of business; or\n(3) opens a new place of business; or\n(4) changes the name of any business carried on by him, the dealer or if he is dead, his legal representative shall notify the fact to the assessing authority concerned within thirty days hereafter.",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "30",
"title": "30. Liability to tax on a legal representative.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "31",
"title": "31. Liability for payment of tax and penalty in respect of firm, etc., discontinued or dissolved.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. Liability to tax of guardian, trustees, agents, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "33",
"title": "33. Liability to tax of managers, receivers, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "34",
"title": "34. Declaration to be given in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "35",
"title": "35. Returns and other particulars to be furnished by the forwarding agency and others.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "36",
"title": "36. Submission of certain records by owners, etc., of vehicles and boats.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "37. Service of notices, etc.",
"chapter": null,
"content": "(a) by giving or tendering it to such dealer or his manager or agent; or\n(b) if such dealer or his manager or agent is not found, by leaving it at his last known place of business or residence or giving or tendering it to some adult member of his family; or\n(c) if the address of such dealer is known to the assessing authority, by sending it to him by registered post;\n(d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence.",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "38",
"title": "38. Method of payment of money into Treasury or Bank.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "39",
"title": "39. Fees for grant of copies.",
"chapter": null,
"content": "(1)\nfor the first two hundred words or less\n...Rs. 5.00.\n(2)\nfor every additional one hundred words or fraction thereof\n...Rs. 1.00.",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "40",
"title": "40. Fee for clarification of rate of tax.",
"chapter": null,
"content": "Form 1\nForm 1\n[ See rule 4(2)]\nApplication for the grant of a Registration Certificate as a dealer under Goa Tax on Entry of Goods Act, 2000\nApplication for the grant of a Registration Certificate as a dealer under Goa Tax on Entry of Goods Act, 2000\n(1) Name and full postal address of the applicant (if there is a trade name the trade name shall also be given)......................................................................................................\n(2) Name and address of the Manager of the business, if a Manager has been so appointed ..............................................................................................................................................................\n(3) Name and address and status of the person who signs this application (as regards status, state whether proprietor, manager, director, partner ...........................................................................\n(4) Name and full postal address of the principal place of business (with particulars of building, name and number, ward name and number, road name, street name etc.)................................. .........................................................................................\n(5) Name and full postal address of all the other places of business elsewhere in the State with particulars of building name and number, ward name and number, road name, street name, etc., for each place of business (if the space in this column is found to be insufficient additional sheet may be used and duly signed) ..............................................................................................................\n(6) Complete list of godown in which the (scheduled goods) are stored and address of every such godown ........................................................................................................................................\n(7) Date of commencement of business ..........................................................................................\n(8) The language in which the accounts are kept and maintained .................................................\n(9) The accounting year followed by the applicant ......................................................\n(10) Whether the applicant is a proprietor, firm, company, society, club, association of persons, Hindu undivided family, or trust, etc. (here give full description).......................................................\n(11) Name(s) and address(es) of the proprietors, partners, members, all persons having any interest in the business (additional sheets with the following columns shall be used, if necessary.) ..............................................................................................................................................................\nSl. No.\nName in full of each person\nName of father of each person\nAge of each person\nPermanent postal address of each person\nPresent postal address of each person\nExtent of interest of each person in the business\nSignature of person\nName, address and signature of witness attesting\n\t\t\t\tsignature\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\n...................................................................................................................................................................................................... .......................................................................................................................................................................................................\n(12) Whether business is wholly wholesale, or mainly wholesale and partly retail, whether manufacturer etc. (here enter the general nature of business conducted by the dealer) ...................... ..........................................................................................................................................\n(13) The total value of purchases/stock receipts of scheduled goods in the year preceding that to which the application is submitted .............................................................................\n(14) Actual value of purchases/stock receipts of scheduled goods in the year upto the date of submission of the application ..............................................................................................................\n(15) Amount of registration fee paid with particulars of Receipt No. and date .............................\n(16) Amount of fee paid for copies of certificate for the other places of business with particulars of receipt No. and date, challan No. and date, cheque No. and date/name of the Treasury/Bank etc. ............................................\nDeclaration\nDeclaration\nName, address and signature if the person signing with status and relationship to the dealer (here state manager, director, partner, etc.)\n(For official use by the Registering Authority)\n(1) Date of receipt of application ....................................................................................................\n(2) Nature of order passed by the Registering Authority in the application ...................................\n(3) Licence No. and date, if any ......................................................................................................\n(4) Date of issue of Registration Certificate ..................................................................................\nForm 2\nForm 2\n[ See rule 4(4)]\nCertificate of Registration\nCertificate of Registration\nRegistration No.\n(1) This Certificate should be exhibited at a conspicuous place within the premises of the business.\n(2) A correct account should be kept of the daily transactions at the place of business.\n(3) A registered dealer shall afford all facilities for the checking of his stock and shall, at all reasonable times, produce for inspection accounts or other documents and shall furnish fully and correctly any information in his possession as may be required for the purpose of these Rules by any officer empowered in this behalf.\n(4) The prescribed statement(s) and returns should be sent to the prescribed authority within the prescribed time.\n(5) This Registration Certificate should not be transferred or sold nor should it be amended without the permission of the registering authority which should be applied for and obtained.\n(6) All corrections in this certificate should be made and attested by the registering authority.\n(7) The registered dealer shall be responsible for all the acts of his manager, agent or servant.\n(a)\n(b)\n(c)\n(d)\nThis Registration Certificate is valid from ........................................ until cancelled.\nSigned Registering Authority\nForm 3\nForm 3\n[ See rule 8(1)]\nMonthly Statement of Tax\nMonthly Statement of Tax\n(1) Month and year.\n(2) Registration Certificate No. under the Goa Tax on Entry of Goods Act, 2000.\n(3) Name and full address of the dealer.\n(4) Style of business.\n(5) Status.\n(6) Tax payable for the month (as per Table below).\n(7) Tax paid (Challan/Receipt No. and date to be furnished).\n(8) Balance due/Excess paid.\nDeclaration\nDeclaration\nSignature Name of the Signatory Proprietor/Partner/Manager/ Director\nDetails of the value of Scheduled Goods dealt in during the month and Tax payable\nDetails of the value of Scheduled Goods dealt in during the month and Tax payable\nSl. No.\nDescription of the goods\nTotal value of goods purchased//received (both\n\t\t\t\t\tfrom within and outside the State)\nValue of goods purchased//received from within\n\t\t\t\t\tthe local area\nValue of goods purchased/ /received from outside\n\t\t\t\t\tthe local area but returned to the suppliers\nValue of goods purchased/ /received from outside\n\t\t\t\t\tthe local area, but sent out of the local area otherwise than by\n\t\t\t\t\tway of sale excluding the amount shown under col. 4 (b)\nPurchased value of motor vehicle Imported from\n\t\t\t\t\toutside the State on which tax has already been paid by filing\n\t\t\t\t\tstatement in Form 4\nTotal deductions 4(a)+4(b)+ 4(c)+4(d)\nTotal value of goods liable to tax (3-5)\nRate of tax\nTax due (Rs. Ps.)\n(1)\n(2)\n(3)\n4(a)\n4(b)\n4(c)\n4(d)\n(5)\n(6)\n(7)\n(8)\n(i)\n(ii)\n(iii)\n(iv)\n(v)\n(vi)\n(viii)\n(ix)\n(x)\n(xi)\n(xii)\n(xiii)\n(xiv)\n(xv)\n(xvi)\nTotal\nForm 4\nForm 4\n( See rule 27)\n(1) Name and address of the importer :...........................................................................................\n(2) Registration Certificate No.(if registered): ......................................\n(3) Period of import: From ............................................. to ....................................\nClass of motor vehicle\nModel\nEngine No.\nChassis No.\nPurchase value\nRate of Tax\nTax payable\nTax paid\nBalance due excess paid\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\nDeclaration\nDeclaration\nSignature Name of the signatory\nForm 5\nForm 5\n[ See rule 8(2)]\nNature of goods\nRate of Tax\nTax\nTotal\nTotal\nAssessing Authority\nForm 6\nForm 6\n[ See rule 8(3)]\nRegistration Certificate No. .......................\n(i) Total Tax provisionally assessed\nRs.\n(ii) Less Tax paid provisionally under sub-rule (1) and/or (2)\n\t\t\tof Rule 7\nRs.\n(iii) Balance of tax due\nRs.\nSignature of the Assessing Authority.\nForm 7\nForm 7\n[ See rule 8(4)]\nCertificate of Exemption from Submission of Returns\nCertificate of Exemption from Submission of Returns\nSignature Designation\nRenewal\nDate of renewal\nYear for which renewed\nSignature and Designation of the Issuing/Assessing Authority\n(1)\n(2)\n(3)\nForm 8\nForm 8\n[ See rule 11(3) (i)]\nProposition Notice\nProposition Notice\nForm 9\nForm 9\n[ See rule 11 (3)(ii)]\nOffice of the Entry Tax Officer Ward Dated Proposition Notice\nOffice of the Entry Tax Officer Ward Dated Proposition Notice\nAssessing Authority\nForm 10\nForm 10\n[ See rule 11(5), 24 and 25]\nYear of Assessment:\nYear of Assessment:\nRegistration Certificate No.\nRegistration Certificate No.\nNotice\nSignature of the Assessing Authority\nForm 11\nForm 11\n[ See rule 11(5)]\nYear of Assessment:\nYear of Assessment:\nRegistration Certificate No.\nRegistration Certificate No.\nNotice\nForm 12\nForm 12\n[ See rule 16(2)]\nForm of Appeal against an order of assessment under section 14\nForm of Appeal against an order of assessment under section 14\n(a) Value of goods determined by the assessing authority\n(b) If value is disputed\n(i) Disputed value\n(ii) Tax due on the disputed value\n(c) If rate of tax is disputed value\n(i) Value involved\n(ii) Amount of tax disputed\n(d) Any other relief claimed\n(Signed) Appellant(s) (Signed) Authorised representative, if any\nVerification\n(Signed) Appellant(s) (Signed) Authorised representative, if any\nNotes\nForm 13\nForm 13\n[See rule 17(i)]\nForm of Appeal Memorandum to the Tribunal\nForm of Appeal Memorandum to the Tribunal\nAppellant(s) V Respondent\na. Turn-over determined by the Assessing Authority passing the assessment order disputed.\nb. Turn-over confirmed by the Deputy Commissioner/Assistant Commissioner.\nc. If turn-over is disputed,\n(i) Disputed turn-over ;\n(ii) Tax due thereon.\nd. If the rate of tax is disputed,\n(i) Turn-over involved;\n(ii) Amount of tax disputed.\ne. Any other relief claimed.\n(Sd/-) Appellant(s) (Sd/-) Authorised representative, if any\nVerification\n(Sd/-) Appellant(s) (Sd/-) Authorised representative, if any\nNotes\nForm 14\nForm 14\n[ See rule 17(4)]\nForm of Memorandum of Cross Objections\nForm of Memorandum of Cross Objections\nBefore the Tribunal under section 29 (3) of the Goa Tax on Entry of Goods Act, 2000\nAppellant(s) V Respondent\n(Signed) (Respondent) (Authorised representative, if any)\nVerification\nSigned\nNotes\nForm 15\nForm 15\n( See rule 19)\nSecurity bond for stay of collection of Tax or other amount in dispute\nSecurity bond for stay of collection of Tax or other amount in dispute\nDated:\nAppellant/Surety\nForm 16\nForm 16\n( See rule 20)\nMemorandum of Appeal Order under section 33 of the Goa Tax on Entry of Goods Act, 2000\nMemorandum of Appeal Order under section 33 of the Goa Tax on Entry of Goods Act, 2000\nAppellant(s) V/s Respondent\n(a) Value determined by the Assessing Authority.\n(b) Value as modified prior to suo motu by the Commissioner.\n(c) Value of goods modified and fixed by the Commissioner.\n(d) Relief claimed.\n(e) Grounds of appeal.\n(i) state the facts disputed briefly.\n(ii) state the questions of law raised decision by the High Court.\n(Signed) Appellant(s) (Signed) Authorised representative, if any\nVerification\n(Signed) Appellant(s) (Signed) Authorised representative, if any\nNotes\nForm 17\nForm 17\n( See rule 35)\nReturn of clearing, forwarding, transporting, shipping, etc.\nReturn of clearing, forwarding, transporting, shipping, etc.\nSl. No.\nDate of clearing, forwarding, transporting,\n\t\t\t\tshipping\nName and full address of the consignor\nName and full address of the consignee\nNumber and date of delivery/ note/Bill of lading/\n\t\t\t\t/R.R. etc. No. date\nDescription of goods\nQuantity No. of packings\nWeight\nValue of goods\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\n(10)\nDeclaration\nForm 18\nForm 18\n( See Rule 36)\nStatement to be submitted by owners, of vehicles or boats, etc.\nStatement to be submitted by owners, of vehicles or boats, etc.\nSl. No.\nName and address of persons to whom the goods are\n\t\t\t\tdelivered\nNo. and date of delivery note/bill of lading etc.\nDescription of goods\nQuantity No. of packings\nWeight\nValue of the goods\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nDeclaration\nForm 19\nForm 19\n[ See rule 15(6)]\nDelivery note\nDelivery note\n(1) Name and complete address of the consignor.\n(2) Registration Certificate No. of the consignor under the Goa Tax on Entry of Goods Act, 2000.\n(3) Bill No. or Cash Memorandum issued by the seller.\n(4) Name and complete address of the consignee.\n(5) Registration Certificate No. of the consignee under the Goa Tax on Entry of Goods Act, 2000.\n(6) Destination of goods from to\n(7) Description of goods .\n(8) Quantity of goods.\n(9) Name and address of the person-in-charge of the goods (Name of the Transport Agency).\n(10) Name and address of the person-in-charge of the vehicle.\n(11) Vehicle No.\n(12) Signature of the officer-in-charge of the Transport Agency/the person-in-charge of the vehicle.\nSignature of consignor/consignee\nForm 20\nForm 20\n[ See rule 15(7)]\nNotice calling for Accounts and other Documents\nNotice calling for Accounts and other Documents\nSignature Assistant/Entry Tax Officer Form 21 [ See rules 11 (5) and 25(2)] Refund Payment Order Book No.\nForm 21\nForm 21\n[ See rules 11 (5) and 25(2)]\nRefund Payment Order\nRefund Payment Order\nVoucher No.\n(1) Refund payable to ....................................................................................................................\n(2) Registration Certificate No. ..................................................................\n(3) No. and date of order directing refund .................................................................\n(4) Year of assessment to which refund relates .............................................................\n(5)Amount of refund .................................................................\nDesignation Signature Assistant/Entry Tax Officer Signature of the receipient of Refund Payment order\nForm 21\nForm 21\n[ See rules 11(5) and 25(2)]\nRefund Payment Order\nRefund Payment Order\nVoucher No.\nSignature Designation\nSignature Designation\nForm 22\nForm 22\n[ See rules 11(5) and 25(2)]\nRefund Adjustment Order\nRefund Adjustment Order\n(1) Certified with reference to the assessment record of the assessee for the period from ..................to ............ a refund of Rs............ (figures) Rupees ....................... (in words) is due.\n(2) Certified that the amount concerning which this refund is allowed has been credited to the Treasury.\n(3) Certified that no refund payment order/refund adjustment order regarding the sum in question has previously been granted and that this order of refund adjustment has been entered in the original file of assessment under my signature.\n(4) This refund is adjusted towards the amount of ..................due from the said refund for the period from ........... to ............................\nSignature Designation, Assistant/Entry Tax Officer\nForm 23\nForm 23\n[ See rule 14]\nApplication for permission to pay finally assessed tax under the Goa Tax on Entry of Goods Act, 2000, in instalments\nApplication for permission to pay finally assessed tax under the Goa Tax on Entry of Goods Act, 2000, in instalments\n(1) Name and address of the applicant\n(2) Registration No. (if any)\n(3) Sum of payment of finally assessed tax for which instalments are sought\n(4) If the sums in column 3 are payable under an order of assessment, the date of service of Notice in Form-10\n(5) The period within which permission to pay the sum in column 3 is sought\n(6) Reasons for the applicant's inability to pay the tax/other amount due within the due date\n(7) Any other relevant information which the applicant may desire to furnish\nDeclarations\n(a) I hereby declare that to the best of my knowledge and belief the information contained in the above application is true and correct.\n(b) I hereby declare that no application for instalment has been made to any other authority in regard to the sums mentioned in column 3.\n(c) I hereby declare that no sums other than those mentioned in column 3 are due from me on the date of making this application.\n(d) I hereby undertake to pay interest at the rate of 18 per cent. per annum along with each instalment on the sums remaining unpaid from time to time.\n(e) I hereby undertake to furnish necessary security to the satisfaction of the concerned assessing authority for the recovery of the sums in relation to which the grant of instalments is applied for.\nSignature of the Assessee, Name and address of the person signing with status and relationship to the Assessee (whether Proprietor, Manager, Director, Partner, etc.)\nForm 24\nForm 24\n[ See rule 12(1)(b)]\nDeclaration to be furnished by a dealer in respect of goods mentioned in First Schedule sold by him to another dealer in the State\nDeclaration to be furnished by a dealer in respect of goods mentioned in First Schedule sold by him to another dealer in the State\nSignature Name of the Signatory Proprietor/Partner/Manager/ /Director\n*Strike out whichever is not applicable.\nForm 25\nForm 25\n[ See rule 12]\nRegister of declaration in Form-19 issued to other dealers within the State\nRegister of declaration in Form-19 issued to other dealers within the State\nSl. No.\nDate of issue\nSl. No. of Form-24\nName and address of the dealer to whom issued\nSale Bill No. and date\nDescription of goods\nQuantity\nValue\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\nForm 26\nForm 26\n[See rule 27(5)(b)]\nEntry Tax paid Certificate\nEntry Tax paid Certificate\nOR\nClass of Motor Vehicle\nModel\nEngine No.\nChassis No.\n(1)\n(2)\n(3)\n(4)\nPlace:\nSignature and seal of the Notified Authority\nDate:\nForm 27\nForm 27\n(Original)\n( See Rules 38 & 40)\n(to be retained by the payer)\nChallan\nChallan\nHead of Account: 0042 Taxes on Goods and Passengers\nSub Heads: 106 Tax on entry of goods into local areas",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "01",
"title": "01. Tax on entry of goods",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "02",
"title": "02. Other Receipts",
"chapter": null,
"content": "Challan of Tax, Registration Fee, penalty and composition\n\t\t\t\t\tmoney paid to the Treasury/Sub-Treasury/State Bank of\n\t\t\t\t\tIndia/Reserve Bank of India.\nFor the period from ...............to ............... by whom\n\t\t\t\t\ttendered. (Name and address of the person on whose behalf money\n\t\t\t\t\tis paid ............................................. )\n(1) Registration No.\n(2) Year to which payment relates\n(3) Month in which the assessment concluded\n(4) In the case of monthly tax, month to which it relates\nMinor and detailed head (for registered dealers only)\nAmount in figures",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "01",
"title": "01. Tax on entry of goods:",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "02",
"title": "02. Other Receipts:",
"chapter": null,
"content": "(i) Registration fee\n(ii) Composition money\n(iii) Penalty\n(iv) Miscellaneous\nTotal ………………….\n(to be filled by persons or Departments other than Registered\n\t\t\t\t\tdealers)",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "01",
"title": "01. Tax on entry of goods:",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "02",
"title": "02. Other Receipts:",
"chapter": null,
"content": "(i) Registration Fee\n(ii) Composition Money\n(iii) Penalty\n(iv) Miscellaneous fee\nTotal:.........\nSignature of Dealer/Depositor\n(Date of entry)\nAccountant\nChallan No.\nCode No. of Treasurer\nTreasury Officer\nTreasurer\nAgent/Manager\nStamp of Treasury\nNote: The duplicate, triplicate and quadruplicate of challan in Form-27 being identical with the original have not been reproduced here. Duplicate to be furnished by the payer to the respective Assessing Authority, triplicate is for the Treasury and the quadruplicate is to be sent by the Treasury to the respective Entry Tax Authority.\nForm 28\nForm 28\n[ See rules 9, 11(1)(a), 11(2), 27(6)]\nAnnual return of turn-over and Tax payable\nAnnual return of turn-over and Tax payable\n(1) Return for the year from .................. to ...................\n(2) Registration Certificate No. under the Goa Tax on Entry of Goods Act, 2000\n(3) Name and full address of the dealer\n(4) Style of business\n(5) Status of the assessee\n(6) Tax payable for the year (as per the table overleaf)\n(7) Tax paid (details to be furnished)\n(8) Balance due/Excess paid\nDeclaration\nSignature Name of the Signatory Proprietor/Partner/Manager/Director\nSl. No.\nDescription of the goods\nValue of goods purchased//received (both from\n\t\t\t\twithin and outside local area and motor vehicles imported from\n\t\t\t\toutside the State)\nValue of goods purchased// from within the local\n\t\t\t\tarea\nValue of goods purchased/ /received from outside\n\t\t\t\tthe local area, but returned to the suppliers\nValue of goods purchased/ /received from outside\n\t\t\t\tthe local area, but sent out of the local area otherwise than by\n\t\t\t\tway of sale [excluding the amount shown under col. 4 (b)]\nPurchased value of motor vehicle imported from\n\t\t\t\toutside the State on which tax has already been paid by filing\n\t\t\t\tstatement in Form\nTotal deductions 4(a)+4(b)+ 4(c)+4(d)\nTotal value of goods liable to tax (3-5)\nRate of tax\nTax due (Rs. Ps.)\n(1)\n(2)\n(3)\n4(a)\n4(b)\n4(c)\n4(d)\n(5)\n(6)\n(7)\n(8)\nTotal\nNote: The values indicated should include the carriage inwards in all cases.\nForm 29\nForm 29\n[ See rule 11(1)c]\nAssessing Authority\nStrike out whatever is not applicable.\nForm 30\nForm 30\n( See rule 34)\nDeclaration regarding the person(s) authorised to sign document(s)\nDeclaration regarding the person(s) authorised to sign document(s)\nSl. No.\nName\nStatus\nSignature\n1.\n2.",
"footnote": "",
"is_definition": false,
"sort_order": 45
}
],
"metadata": {
"Act ID": "goa082",
"Act Number": "Published vide Notification No. 5/21/2000-Fin(R&C)(1), dated 8th September, 2000",
"Enactment Date": "",
"Act Year": "2000",
"Short Title": "Goa Tax on Entry of Goods Rules, 2000",
"Type": "STATE",
"Location": "Goa"
},
"updated_at": "2026-09-29 21:55:19"
}