← Back to Directory
Goa Value Added Tax Rules, 2005
Goa Value Added Tax Rules, 2005
Sections
1. Short title and commencement.
Section 12. Definitions.
Section 23. Tax period.
Section 34. Determination of taxable turnover.
Section 45. Reimbursement of tax to specialized agencies of UNO, etc.
Section 56. Composition of tax.
Section 67. Input tax credit.
Section 78. Input tax credit on stock held on the appointed day.
Section 89. Refund in case of export.
Section 910. Particulars of sale bill or cash memorandum.
Section 1011. Credit and Debit notes.
Section 1112. Raising objection as to the jurisdiction of any officer or person.
Section 1213. Subordination of Officers.
Section 1314. Registration of dealers.
Section 1415. Grant of registration certificate.
Section 1516. Renewal of certificate of registration.
Section 1617. Cancellation of registration certificate.
Section 1718. Cancellation of Registration certificate consequent on cancellation of certificate under the Central Sales Tax Act, 1956.
Section 1819. List of Cancellation of Registration Certificate and its publication.
Section 1920. Information to be furnished regarding change in business, etc.
Section 2021. Amendment of the Certificate of Registration.
Section 2122. Declaration of the name of Manager of Business.
Section 2223. Tax Returns.
Section 2324. Tax payments.
Section 2425. Certificate for tax deduction at source.
Section 2526. Intimation regarding PAN.
Section 2627. Assessments.
Section 2728. Provisional and protective assessment.
Section 2829. Escaped assessment, re-assessment of tax, etc.
Section 2930. Refunds.
Section 3031. To whom appeal should be made.
Section 3132. How the memorandum of appeal shall be presented.
Section 3233. What should accompany the memorandum of Appeal.
Section 3334. Stay of disputed amount of tax.
Section 3435. Hearing and recording of evidence.
Section 3536. Application for revision or review.
Section 3637. Order of higher authorities shall be binding on subordinate authority.
Section 3738. Review of orders.
Section 3839. Rectification of clerical or arithmetical mistakes.
Section 3940. Application for clarification.
Section 4041. Recovery of arrears.
Section 4143. Maintenance of records.
Section 4344. Establishment of check post.
Section 4445. Nomination of head of office in the case of dealer having more than one place of business.
Section 4546. Payment of fees.
Section 4647. Delegation of powers and duties.
Section 4748. Powers conferred upon any authority may be exercised by an authority superior to that authority.
Section 4849. Business owned by a person under disability.
Section 4950. Business forming part of estate under the control of a court.
Section 5051. Superintendence and control of the administration under the Act.
Section 5152. Jurisdiction.
Section 5253. Penalty.
Section 5354. Supply of copies of records (except the records of the Tribunal) shall be regulated according to the provisions set out in the Third Schedule.
Section 5455. Compounding of offence.
Section 5556. Conditions regarding enrollment of Sales Tax practitioner.
Section 5657. Declaration for purchase of capital goods.
Section 5717. Determination of Input Tax Credit
Section 1717A. ON CAPITAL GOODS
Section 17A17A. ON CAPITAL GOODS
Section 17A17B. On Other Goods
Section 17B17B. On Other Goods
Section 17B17C. ADMISSIBLE INPUT TAX CREDIT FOR THE YEAR
Section 17C17C. ADMISSIBLE INPUT TAX CREDIT FOR THE YEAR
Section 17C18. Tax Liability
Section 1819. Turnover Disclosed In Return And Tax Paid
Section 1920. Give reconciliation/reason for difference, if any, in taxable sales, tax liability and input tax credit as per books and as disclosed in return.
Section 2021. Whether there is delay in payment of tax, if yes, please give particulars as under:
Section 2122. Whether there is delay in returns, If yes, please give particulars as under:
Section 2223. Whether the dealer has deducted tax at source and paid the same to the credit of State Government in accordance with the provisions of Act and Rules.
Section 2324. Give details of sales effected as commission agent, in the following proforma:
Section 2425. Whether the sales of any taxable goods is claimed exempt under the Goa Value Added Tax Act/Rules, If yes, give details of such sales:
Section 2526. Statement of sales alongwith respective declaration in Form VAT XXX & Form VAT XXXIII.
Section 2628. Turnover of Interstate Sales Etc. (As per Books)
Section 2829. Details of taxable sales shown in return.
Section 2930. Give reconciliation of difference, if any, in taxable sales as per books and as per return.
Section 3031. Whether there is delay in payment of tax. If yes, give particulars as under.
Section 3132. Whether there is delay in filing of return. If yes, give particulars as under:
Section 3233. Whether Inter-State sales claimed as liable to tax u/s 8(1) of CST Act are supported with declaration in Form C/D. If not give details:
Section 3334. Whether Inter-State sales claimed as exempt under section 6(2) of CST Act, are supported with necessary declaration, if not, give details:-
Section 635. Whether claims of all Inter-State branch transfer/consignment transfers u/s 6A of CST Act, are supported with declaration in Form "F', if not, give details:
Section 3536. Whether Inter-State sales claimed as exempt under section 8(5) of CST Act, are supported with declaration in Form C/D, if not, give details:-
Section 837. Input Tax Adjustments Information (In case Input Tax Credit is more than Output Tax)
Section 371. Against any dues under the Goa Value Added Tax Act, 2005
Section 11. Against any dues under the Goa Value Added Tax Act, 2005
Section 12. Against any dues under Central Sales Tax Act, 1956
Section 22. Against any dues under Central Sales Tax Act, 1956
Section 23. Against any dues under the Goa Sales Tax Act, 1964
Section 33. Against any dues under the Goa Sales Tax Act, 1964
Section 34. Against any dues under Goa Tax on Entry of Goods Act, 2000
Section 44. Against any dues under Goa Tax on Entry of Goods Act, 2000
Section 45. Cash refund claimed/granted on account of export sales
Section 55. Cash refund claimed/granted on account of export sales
Section 538. Information About Sales Tax Incentives Exemption /NPV Deferment (if applicable)
Section 38
goa-value-added-tax-rules-2005.json
•
93 Sections
•
Goa
{
"id": 16239,
"slug": "goa-value-added-tax-rules-2005",
"title": "Goa Value Added Tax Rules, 2005",
"short_title": "Goa Value Added Tax Rules, 2005",
"act_number": "Published vide Notification No. 4/5/2005-Fin(R&C) ",
"act_year": 2005,
"act_type": "STATE",
"location": "Goa",
"law_status": "unknown",
"enactment_date": null,
"description": "Goa Value Added Tax Rules, 2005",
"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 Value Added Tax Act, 2005 (Act No. 9 of 2005);\n(b) \"Additional Commissioner of Commercial Taxes\" means a person appointed as Additional Commissioner under sub-section (2) of section 13 of the Act;\n(c) \"Appellate Authority\" means the Additional Commissioner of Commercial Taxes or the Assistant Commissioner of Commercial Taxes or such other officer not lower than a Junior Scale Officer of Goa Civil Service, appointed by the Government as Appellate Authority;\n(d) \"Appropriate Assessing Authority\" means,-\n(i) in relation to any particular dealer, the Assistant Commissioner of Commercial Taxes or the Commercial Tax Officer, or the Assistant Commercial Tax Officer, within whose jurisdiction the dealer's place of business is situated;\n(ii) in relation to a dealer who has more than one place of business in the State of Goa, Assistant Commissioner of Commercial Taxes or the Commercial Tax Officer or the Assistant Commercial Tax Officer, within whose jurisdiction the Head Office of such business is situated in the State of Goa;\n(iii) in relation to non-resident dealer, as defined in clause (t) of section 2 of the Act, the Commercial Tax Officer or the Assistant Commercial Tax Officer, nominated by the Commissioner for the purpose:\n(e) \"appropriate Government treasury\" means any treasury or taluka sub-treasury or the Reserve Bank of India, or a branch of the State Bank of India or its subsidiary or any bank so notified by the Government, 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 State [and includes cyber treasury so notified by the Government.] ;\n(f) \"Assistant Commissioner of Commercial Taxes\" means a person appointed as Assistant Commissioner by the Government under sub-section (2) of section 13 of the Act;\n(g) \"Assistant Commercial Tax Officer\" means a person appointed as Assistant Commercial Tax Officer by the Government under sub-section (2) of section 13 of the Act;\n(h) \"Commercial Tax Officer\" means a person appointed as Commercial Tax Officer by the Government under sub-section (2) of section 13 of the Act;\n(i) \"Commercial Tax Inspector\" means a person appointed as Commercial Tax Inspector by the Government under sub-section (2) of section 13 of the Act;\n(j) \"Form\" means a form appended to these rules;\n(k) \"month\" means a calendar month;\n(l) \"prescribed authority\" means an Officer of the Commercial Taxes Department, appointed as to carry out the purposes of the Act or these rules;\n(m) \"return period\" means the period for which the returns are to be furnished by a dealer under these rules;\n(n) \"Sale Bill or Cash Memorandum\" means a bill issued by a dealer in support of his sale and which is not a Tax Invoice;\n(o) \"sales tax practitioner\" means a person enrolled in accordance with these rules as sales tax practitioner;\n(p) \"Schedule\" means Schedule appended to these rules;\n(q) \"section\" means section of the Act;\n(r) \"Tax Invoice\" means an invoice issued by one registered dealer to another registered dealer in respect of sales made by him within the State, of goods taxable under the Act;\n(s) \"Tin\" means the Tax-Payers Identification Number;\n(t) \"Vat\" means Value Added Tax;\n(u) \"warehouse\" means any enclosure, building or vessel in which any person or dealer keeps stock of goods for sale or resale or for consumption.",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Tax period.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Determination of taxable turnover.",
"chapter": null,
"content": "(a) turnover of sales of goods on which no tax is leviable under the Act;\n(b) turnover of sales of goods which has been exempted from tax;\n(c) which have been taken place in the course of inter-state trade within the meaning of section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) or in the course of import of the goods into or export of the goods out of the Territory of India within the meaning of section 5 of the said Central Sales Tax Act, 1956;\n(d) the sale price of the goods returned to the dealer by the purchaser within a period of six months from the date of delivery thereof;\n(e) sales made outside the State of goods stock transferred/consigned to other States;\n(f) sales through local agents (registered dealer) on behalf of the principal.\nExplanation.\n[4A. Determination of sale price in respect of Works Contract.\nTable\nTable\nSr. No.\nClassification of works contract\nDeduction in Percentage to be allowed for\n\t\t\t\tdetermining the sale price\n(1)\n(2)\n(3)\n1\nIn respect of road work, including asphalting of road,\n\t\t\t\tconstruction of culverts, site gutters but excluding bridges.\n30% of the gross receipts.\n2\nIn respect of electrical works including building wiring &\n\t\t\t\tfittings, installation of sub-stations, transmission and\n\t\t\t\tdistribution lines, control rooms, power grid stations,\n\t\t\t\tinstallation of high mast electric polls, illumination of\n\t\t\t\tbridges, illumination of urban and rural areas including\n\t\t\t\tinstallation of under ground cables, installation of generator\n\t\t\t\tsets, transformers and such other electrical works.\n35% of the gross receipts.\n3\nIn respect of construction of new buildings and erection of\n\t\t\t\tcivil structures (temporary or permanent)\n33% of the gross receipts.\n4\nIn respect of renovation and maintenance of buildings\n40% of the gross receipts.\n5\nIn respect of painting works (internal and external)\n50% of the gross receipts.\n6\nIn respect of water supply and sanitation works, including\n\t\t\t\tproviding and laying of conveying main or distribution of water\n\t\t\t\tsupply lines and sanitation lines, construction of ground level\n\t\t\t\treservoirs/overhead reservoirs, pumping stations, control valves\n\t\t\t\tand chambers, main hole chambers, improvement in water supply\n\t\t\t\tsystems and sewage system, etc.\n30% of the gross receipts.\n7\nIn respect of construction of bridges\n35% of the gross receipts.\n8\nIn respect of irrigation and water resources projects,\n\t\t\t\tincluding construction of tube wells, ground water resources,\n\t\t\t\tprojects, construction of dams, bandara, sluice gate, canals,\n\t\t\t\tdevelopment of spring, lakes, wells and agricultural bunds, etc.\n35% of the gross receipts.\n9\nIn respect of jobworks of processing or altering or adapting,\n\t\t\t\twhere the goods consumed in such process cannot be separately\n\t\t\t\tmeasured.\n70% of the gross receipts.\n10\nAnnual maintenance contract (AMC)\n80% of the gross receipts.\n11\nAny other works\n30% of the gross receipts]",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Reimbursement of tax to specialized agencies of UNO, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Composition of tax.",
"chapter": null,
"content": "(i) makes sales in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);\n(ii) brings any goods in the State of Goa or to whom any goods are dispatched from any place outside the State;\n(iii) makes consignment sale/stock transfers;\n(iv) makes sales in the course of import of goods into or export of the goods out of the territory of India, within the meaning of section 5 of the said Central Sales Tax Act, 1956;\n(v) receives any goods for sale on consignment basis or effects sales on behalf of the principal;\n(vi) manufactures any goods for sale other than covered under [entries (3), (4) and (6)] of Schedule \"E' to the Act;\n(vii) [is a non-resident dealer and]",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Input tax credit.",
"chapter": null,
"content": "(i) where all the sales of a registered dealer for that tax period are taxable, the whole of the input tax may be claimed as a credit.\n(ii) where only a part of the sales of a registered dealer for any tax period is taxable, the amount of input tax credit shall be worked out in proportion of taxable turnover to the turnover of sales of goods on the purchases of which input tax credit is claimed.\n(iii) Where a registered dealer makes sale of taxable goods, exempt goods and exempt transaction in a tax period, he shall make the calculation of input tax credit in proportion to such sales. Input tax credit in respect of stock transfers will be subject to the provisions of sub-section (3) of section 6 of the Act.\nExplanation.\n(ii) No input tax credit shall be available to the purchasing registered dealer in respect of purchases made from outside the State.\n(iii) No input tax credit shall be available to the registered dealer in respect of exempt sales]",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Input tax credit on stock held on the appointed day.",
"chapter": null,
"content": "(a) The dealer claiming input tax credit must be registered under the Act, on the appointed day.\n(b) A claim for input tax credit must be made in the form to be notified by the Commissioner within thirty days from the appointed day, however, on an application from the dealer the Appropriate Assessing Authority may allow such claims beyond thirty days for good and sufficient reason but not later than sixty days from the appointed day.\n(c) The dealer should submit to the notified authority an inventory of such goods held by him on the day immediately preceding the appointed day along with his application as required under clause (b) above.\n(d) Where documentary evidence of sales tax charged is available, the value on which the sales tax is calculated shall be used as the basis for claiming the input tax credit and in case such purchases are inclusive of tax that is second sale where tax amount is not separately shown, the value of such stock shall be reduced by ten per cent. and on such reduced stock net of tax shall be determined by applying the following formula:\n(e) If the purchases are made locally availing concessional rate of tax under section 10A of the Goa Sales Tax Act, 1964, for the purpose of calculation of input tax credit of such goods in stock on the appointed day shall be allowed at such concessional rate.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Refund in case of export.",
"chapter": null,
"content": "[9A. Refund of input tax credit exceeding tax liability.",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Particulars of sale bill or cash memorandum.",
"chapter": null,
"content": "(a) a consecutive serial number with date of sale;\n(b) the name, address and registration number of the selling dealer and ;\n(c) a description of the goods with its value.",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Credit and Debit notes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Raising objection as to the jurisdiction of any officer or person.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Subordination of Officers.",
"chapter": null,
"content": "(a) The Additional Commissioner of Commercial Taxes shall be subordinate to the Commissioner;\n(b) The Assistant Commissioner of Commercial Taxes shall be subordinate to the Additional Commissioner of Commercial Taxes;\n(c) Any other Officers or persons appointed under sub-clause (b) of sub-section (2) of section 13 of the Act, shall be subordinate to the Additional Commissioner of Commercial Taxes and Assistant Commissioner of Commercial Taxes.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Registration of dealers.",
"chapter": null,
"content": "(a) an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;\n(b) a firm, by partner thereof;\n(c) a Hindu Undivided Family, by the Karta or an adult male member thereof;\n(d) a body corporate (including a company, co-operative society or a corporation or local authority) by a director, manager, secretary or principal officer thereof or by a person duly authorised to act on its behalf;\n(e) an association of individuals to which clause (b), (c), or (d) does not apply, by the principal officer, or the person managing the business;\n(f) the Government, by a person duly authorised to act on its behalf.\n(ii) If the application for registration is filed after expiry of the time specified hereinabove, the employer shall first deposit the amount of tax deducted at source and due in respect of the period upto the date of filing of the application, in the Government treasury and apply for condonation of delay. The Appropriate Assessing Authority may, for good and sufficient reasons to be recorded in writing, condone the delay and grant the certificate of registration.]",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Grant of registration certificate.",
"chapter": null,
"content": "(a) shall take effect or be valid from the date of commencement of liability to pay tax if application for registration is made within the period specified in sub-rule (1) of Rule 14, or\n(b) shall take effect or be valid from the date on which the application has been filed with the Appropriate Assessing Authority, if such application is made after the expiry of the aforesaid period:\n(c) shall take effect in case of an application under sub-section (3) of section 18 of the Act, from the date of application or from such further date as the Appropriate Assessing Authority may by Order fix:",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Renewal of certificate of registration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Cancellation of registration certificate.",
"chapter": null,
"content": "(i) a dealer has discontinued, transferred or otherwise disposed of his business, the Appropriate Assessing Authority on being satisfied about the correctness of the fact he shall order the cancellation of registration certificate with effect from the date of discontinuance or transfer or disposal of the said business, as the case may be.\n(ii) (a) the turnover of sales of a registered dealer during any year has not exceeded the relevant limit specified under sub-section (4) of section 3 of the Act, he shall make an application for cancellation of registration certificate to the Appropriate Assessing Authority together with a statement of his turnover of sales of immediately preceding year within 30 days from the close of the year. The Appropriate Assessing Authority may either order the cancellation of registration certificate or specify further period not exceeding one year for continuation of the said registration certificate.\n(b) The dealer whose further period has been specified by the Appropriate Assessing Authority under clause (a) and he is satisfied that the dealer is not liable to pay tax under section 3 of the Act, he shall order the cancellation of registration certificate with effect from the date of expiry of the further period specified under clause (a) and the liability of the dealer to pay tax under sub-section (4) of section 3 shall cease with effect from the said date.\n(b) The registration certificate issued under the Goa Sales Tax Act, 1964 (Act 4 of 1964), and held by the dealer on the day immediately preceding the appointed day and which is deemed to be a certificate of registration issued under the Act for the purposes of clause (b) of sub-section (1) of section 87 of the Act, shall be cancelled from the appointed day on application from the dealer for such cancellation.\n(c) The certificate of registration issued or application received under sub-section (3) of section 18 of the Act, shall be deemed to have been cancelled from the date of expiry of its validity.\n(b) (i) Every dealer whose registration is cancelled otherwise than on the basis of application, shall surrender the certificate of registration to the Appropriate Assessing Authority within seven days from the date of communication to him of the order of cancellation.\n(ii) If the dealer fails to surrender his certificate of registration as provided in clause (i) above, the Appropriate Assessing Authority, may, by an order in writing and after giving the dealer an opportunity of being heard, impose upon the dealer a penalty not exceeding Rs. 25/- for every day of default.",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Cancellation of Registration certificate consequent on cancellation of certificate under the Central Sales Tax Act, 1956.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. List of Cancellation of Registration Certificate and its publication.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Information to be furnished regarding change in business, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Amendment of the Certificate of Registration.",
"chapter": null,
"content": "(a) change in the name of his business;\n(b) changes the place of business or opens a new place of business or closes any one of the places of business;\n(c) is a firm and there is change in partnership or in the constitution of the firm without dissolution thereof;\n(d) is a trust and there is a change in the trustee thereof;\n(e) is a guardian of a ward and there is a change in the guardianship; or\n(f) for any other reasons whereof the certificate of registration requires amendment.\n(ii) The Appropriate Assessing Authority, on being satisfied about the correctness of the fact, shall amend the certificate of registration accordingly and on effecting such amendment, the said certificate shall be deemed to have been issued in accordance with the provisions of sub-section (5) of section 18 of the Act.]",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Declaration of the name of Manager of Business.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Tax Returns.",
"chapter": null,
"content": "(ii) A dealer liable or opting to file returns through electronic system shall enter the data in accordance with the instructions that are applicable for filing the returns through electronic system. The dealer may visit the Department's official website for more details. The returns shall indicate the details of payments of tax effected during a quarter. Wherever the tax payments are made physically, the duplicate copies of the challans showing payment of tax shall be filed with the Appropriate Assessing Authority, immediately, upon filing such returns.]",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Tax payments.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Certificate for tax deduction at source.",
"chapter": null,
"content": "(i) the employer effecting deduction of tax under sub-section (1) of section 28 of the Act, shall pay the tax deducted every month within the time as laid down under rule 24 into the appropriate Government treasury and every such remittance shall be accompanied by challan in Form VAT-XVIII hereto.\n(ii) The challan shall be filled in quadruplicate. The original shall be retained by the employer for records after making the payment. The duplicate shall be furnished by the employer to the Commissioner alongwith the statement specified in sub-rule (2) of this rule. The triplicate copy shall be retained by the Treasury and the quadruplicate copy shall be sent by the Treasury Officer to the Appropriate Assessing Authority.\n(i) The certificate referred to in sub-section (3) of section 28 of the Act, shall be in Form VAT-VII hereto and it shall carry serial number and date and shall be signed by the employer effecting the tax deduction or his authorised representative.\n(ii) The certificate shall be issued within fifteen days from the end of the quarter during which the deduction is effected.\n(iii) Every such certificate shall be issued in quadruplicate. The original and the duplicate shall be made over to the contractor in respect of whom deduction is effected. The contractor shall furnish the original alongwith his return to the Appropriate Assessing Authority retaining the duplicate for his record. The employer shall retain the quadruplicate for his record and send the triplicate to the Commissioner with the statement in Form VAT-XXVII hereto within thirty days from the end of the quarter to which the statement relates.\n(iv) Every employer effecting tax deduction at source and issuing certificate in Form VAT-VII shall maintain proper record of certificates of tax deduction issued in Form-VAT XXVIII hereto which shall be open for inspection to the officers of Commercial Tax Department at all reasonable time. In case where records are maintained in electronic system, the Commissioner, may dispense with the maintenance of records in Form VAT-XXVIII, subject to such conditions as he may impose.\n(i) The works contractor is a registered dealer for a period of not less than 3 years;\n(ii) The works contractor is not in arrears of any tax or other amount due under the Act on the date of application;\n(iii) The works contractor is not a non-resident dealer;\n(iv) The application shall be made within 90 days from the date of the commencement of the works contract if he has commenced the works contract during the course of the year;\n(v) The works contractor proves to the satisfaction of the Commissioner, that, in respect of the works contract allotted, required tax will be deducted at source or has been deducted and deposited in the Treasury from the account of sub-contractor.\n(vi) The works contractor shall furnish such security as the Commissioner may demand;\n(vii) The exemption or reduction granted in the amount of deduction, is liable to be withdrawn forthwith, if the works contractor commits the default in filing the returns or in payment of tax payable under the Act within the time prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Intimation regarding PAN.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Assessments.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "28",
"title": "28. Provisional and protective assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "29",
"title": "29. Escaped assessment, re-assessment of tax, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "30",
"title": "30. Refunds.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "31",
"title": "31. To whom appeal should be made.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. How the memorandum of appeal shall be presented.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "33",
"title": "33. What should accompany the memorandum of Appeal.",
"chapter": null,
"content": "(a) that the amount of tax assessed or re-assessed and the penalty, if any, imposed or the tax or penalty admitted to, be due, has been paid and;\n(b) that to the best of his knowledge and belief the facts set out in the memorandum are true.",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "34",
"title": "34. Stay of disputed amount of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "35",
"title": "35. Hearing and recording of evidence.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "36",
"title": "36. Application for revision or review.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "37. Order of higher authorities shall be binding on subordinate authority.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "38",
"title": "38. Review of orders.",
"chapter": null,
"content": "Explanation:",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "39",
"title": "39. Rectification of clerical or arithmetical mistakes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "40",
"title": "40. Application for clarification.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "41",
"title": "41. Recovery of arrears.",
"chapter": null,
"content": "[42 Audit of Accounts.\n(a) the amount of tax due as per the audit report has been admittedly paid;\n(b) to the best of his knowledge and belief the facts set out in the application for remission of penalty and grounds for remission are true.",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "43",
"title": "43. Maintenance of records.",
"chapter": null,
"content": "(a) a monthly account specifying total output tax, input tax and net tax payable or the tax credit due for refund including carried forward of such balance from the preceding month.\n(b) purchase records, such as, purchase invoices, cash and credit invoices with dispatch challans and transport and courier documents/receipts wherein tax has been charged and all purchases made without charge of tax including import of goods from other States or Countries or from unregistered dealers.\n(c) sales records showing separately sales made at each rate of tax, zero rate and exempt sales.\n(d) the copies of tax invoices related to taxable sales and invoices related to exempt sales in chronological and numerical order.\n(e) credit and Debit note issued/received, in chronological and numerical order.\n(f) records of all zero rated exports of goods together with copies of custom clearance certificates, invoices issued to the foreign purchasers, transport documentation, Form \"H' prescribed under the Central Sales Tax Act, 1956, orders or contracts for with the foreign purchasers and evidence of payment by bank, transfer through a bank or by a letter of credit payable by Bank.\n(g) records of inter-State sales and inter-State transfer supported by \"C' Forms, \"F' Forms, way bills and stock transfer vouchers.\n(h) cash records maintained by retailers, viz. cash book, petty cash, vouchers, and other accounting records including cash registers, machine rolls details in the daily takings.\n(i) details of input tax calculation where the registered dealer is making both taxable and exempt sales.\n(j) the registers, accounts and documents maintained shall be sequentially numbered and where the register and other documents are maintained by means of a computer or any other similar mechanical device, the dealer shall maintain copies in paper of such registers and other documents printed on a monthly basis;\n(k) documentation, records and claims eligible for all transitional tax credit in respect of stock held on the appointed day or on first registration.\n(l) stock records showing stock receipts, returns, deliveries and balances ratewise.\n(m) manufacturing records including records of capital goods and raw materials.\n(n) annual accounts including Trading, Profit & Loss account and Balance Sheet, with Schedules.\n(o) order records, delivery notes/challans and way bills.\n(p) records of the bank transactions.",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "44",
"title": "44. Establishment of check post.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "45",
"title": "45. Nomination of head of office in the case of dealer having more than one place of business.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "46",
"title": "46. Payment of fees.",
"chapter": null,
"content": "(i)\non memorandum of appeal against order of assessment\n\t\t\t\t/re-assessment with or without penalty, or of penalty or of\n\t\t\t\tforfeiture\nRs. 200/-\n(ii)\non an application for clarification to the Commissioner under\n\t\t\t\tsub-section (3) of section 69\nRs. 100/-\n(iii)\non any other application or petition for relief to any\n\t\t\t\tauthority under the Act or Rules\nRs. 20/-\n(iv)\non application for grant of certified copies of any document\n\t\t\t\tother than those specified in the rules\nRs. 20/- (per copy)\n(v)\non memorandum of appeal to the Tribunal\nRs. 250/-\n(vi)\non application for grant of amendments to registration\n\t\t\t\tcertificates.\nRs. 100/-\n(vii)\nLetter of authority for representation before any authority\n\t\t\t\tunder the Act and Rules\nRs.10/-\n(viii)\nApplication raising objection as to jurisdiction of any\n\t\t\t\tofficer or person\nRs. 100/-\n[(ix)\non application to the Commissioner for composition of tax.\nRs. 250/-\n(x)\non application to the Commissioner for renewal of certificate\n\t\t\t\tof composition\nRs. 250/-\n(xi)\non application to the Commissioner, under rule 55 for\n\t\t\t\tcompounding of offence\nRs. 250/-\n(xii)\non application to the Commissioner, under rule 42(3) for\n\t\t\t\tremission of penalty\nRs. 250/-]",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "47",
"title": "47. Delegation of powers and duties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "48",
"title": "48. Powers conferred upon any authority may be exercised by an authority superior to that authority.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "49",
"title": "49. Business owned by a person under disability.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "50",
"title": "50. Business forming part of estate under the control of a court.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "51",
"title": "51. Superintendence and control of the administration under the Act.",
"chapter": null,
"content": "(b) Subject to the general control and superintendence of the Government, the Commissioner shall control all officers empowered under the Act.\n(c) Subject as aforesaid and to the control of the Commissioner, the Additional Commissioner shall control all other officers empowered under the Act.",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "52",
"title": "52. Jurisdiction.",
"chapter": null,
"content": "(i)\nPanaji ward\n-\nTaluka of Tiswadi\n(ii)\nMapusa Ward\n-\nTalukas of Bardez and Pernem\n(iii)\nMargao Ward\n-\nTalukas of Salcete and Canacona\n(iv)\nVasco-da-Gama\n-\nTaluka of Mormugao\n(v)\nPonda Ward\n-\nTaluka of Ponda\n(vi)\nCurchorem Ward\n-\nTalukas of Quepem and Sanguem\n(vii)\nBicholim Ward\n-\nTalukas of Bicholim and Satari.\n(viii)\n[omitted]\n(ix)\n[omitted]",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "53",
"title": "53. Penalty.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "54",
"title": "54. Supply of copies of records (except the records of the Tribunal) shall be regulated according to the provisions set out in the Third Schedule.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "55",
"title": "55. Compounding of offence.",
"chapter": null,
"content": "(ii) The applicant shall explain the gist of the offence committed and certify the Commission of the offence sought to be compounded, in the application.\n(iii) The applicant shall support his application with a detailed statement of taxable purchases and sales account of the tax due/paid, if any, and furnish an undertaking that no tax is due from him either as preceding dealer or succeeding dealer, on the date of such application.\n(iv) The applicant shall submit any other information that may be necessary for consideration of the application for compounding of offence.]\n(a) the sum determined by way of composition;\n(b) the date on or before which the sum shall be paid into the Government Treasury;\n(c) the authority before whom and the date on or before which a challan shall be produced in proof of such payment, and\n(d) the date on or before which the person shall report the fact to the Commissioner.",
"footnote": "",
"is_definition": false,
"sort_order": 53
},
{
"number": "56",
"title": "56. Conditions regarding enrollment of Sales Tax practitioner.",
"chapter": null,
"content": "(a) a degree examination in Commerce or in Economics of any Indian University established by law for the time being in force; or\n(b) a degree examination of any foreign university recognized by any Indian University as equivalent to the degree examination mentioned in clause (a) above; or\n(c) any other examination notified by the Government for this purpose; or\n(d) possess qualification of an auditor of a company in the State of Goa referred to in section 226 of the Companies Act, 1956 (Central Act 1 of 1956);",
"footnote": "",
"is_definition": false,
"sort_order": 54
},
{
"number": "57",
"title": "57. Declaration for purchase of capital goods.",
"chapter": null,
"content": "[58. Declaration for purchase or sale of industrial inputs/packing material.\nFirst Schedule\n( See rule 47)\nSr. No.\nSection/Rule\nDescription of Power\nDesignation of Officer\n(1)\n(2)\n(3)\n(4)\n(1)\nSec. 18/19 & 28\nRegistration/ Amendment and cancellation of certificate of\n\t\t\t\tregistration.\nAppropriate Assessing Authority\n(2)\nSec. 29, 30, 31 and 32\nTo make an assessment/ re-assessment/ provisional/ assessment/\n\t\t\t\tprotective assessment and impose penalty, levy of interest.\n-do-\n(3)\nSec. 7(1)\nTo grant permission to pay composition of tax in lieu of the\n\t\t\t\tnet amount of tax payable including extension of permission and\n\t\t\t\tthe other matters connected therewith.\n-do-\n(4)\nSec. 24\nTo require the dealer to furnish the returns and data for the\n\t\t\t\tpurpose of collecting statistics relating to any matter dealt\n\t\t\t\twith, by or in connection to this Act; exempt any dealer from\n\t\t\t\tfurnishing returns or permit any such dealer to furnish them for\n\t\t\t\tsuch different periods. returns\n-do-\n(5)\nSec. 25(4)(b)\nTo allow the dealer to pay tax, penalty, interest or the sum\n\t\t\t\tforfeited in installments.\n-do-\n(6)\nSec. 33/34, Rule 30/9\nRefunds/ Provisional refunds.\nAdditional Commissioner of Commercial Taxes/ Assistant\n\t\t\t\tCommissioner of Commercial Taxes/ Appropriate Assessing Authority\n(7)\nSec. 63\nSpecial mode of recovery\nAppropriate Assessing Authority/ Assistant Commissioner of\n\t\t\t\tCommercial Taxes\nTo impose penalty for failure to\nAppropriate Assessing\n(8)\nSec. 70\nFurnish a copy of audit report within the prescribed time\nAuthority\n(9)\nSec. 72\nTo require the dealer to maintain accounts & records\n-do-\n(10)\nSec. 73\nTo require a dealer to produce accounts or documents, furnish\n\t\t\t\tany information, inspect the accounts books and other records,\n\t\t\t\tsearch premises and other related work\nAdditional Commissioner/ Assistant Commissioner of Commercial\n\t\t\t\tTaxes, Commercial Tax Officer/ Assistant Commercial Tax Officers.\n(11)\nSec. 74\nTo collect information, particulars for cross, checking of\n\t\t\t\ttransactions, etc.\n-do-\n(12)\nSec. 76\nSurvey/Inspection of the place of business\n-do-\n(13)\nSec. 54, 55, 56, 57, 58 & 59\nTo impose penalties\nAppropriate Assessing Authorities\nThe Second Schedule\nRegistration/renewal charges under the Goa Value Added Tax Act, 2005\nRegistration/renewal charges under the Goa Value Added Tax Act, 2005\n( See rules 14 and 16)\nSr. No.\nCategory of dealer\nAmount of registration and renewal charges for\n\t\t\t\tthe years\n(1)\n(2)\n(3)\n(i)\nTurnover limit upto Rs. 5 lakhs.\nRs. 1000/-\n(ii)\nTurnover above Rs. 5 lakhs and upto Rs. 40 lakhs\nRs. 3000/-\n(iii)\nExceeding Rs. 40 lakhs but below Rs. 1 crore.\nRs. 5000/-\n(iv)\nRs. 1 crore and above.\nRs. 10000/-\n(v)\nFor voluntary registration.\nRs. 2000/-\nN.B.\nThird Schedule\n( See rule 54)\n(Rules for supply of copies of records under Rule 54)\nCertified copies of documents and orders\nCertified copies of documents and orders\n(a) name of the Appropriate Assessing Authority or the Officer who passed the order together with ward to which the file pertains and the year of assessment, if any. In case of appeals and revisions the name and the official designation of the Officer, whose order was appealed from, the day of the order, and\n(b) the name and address of the dealer.\n(a) Number of the applications in register maintained in Form 2.\n(b) Date of presentation of the application.\n(c) Name of the copying clerk.\n(d) Date on which the copy was completed.\n(e) Cost of the copy.\n(f) Date of delivery.\n(a) personally compare such copy with the original from which it has been prepared with the assistance of the copying clerk, who made the copy;\n(b) examine and initial the endorsement made upon the copy;\n(c) attest every alterations made in such copy by initialing the same.\n(a) has not been legibly and neatly written or typed.\n(b) does not conform to these rules, or\n(c) is defective or otherwise open to objection, the examiner shall forthwith write the word \"Cancelled\" across the copy; and a fresh copy shall be made without further charge.\n(a) that no file is taken out of the copying room;\n(b) that all files are locked up in an almirah with the key in his possession, before leaving office;\n(c) that no member of the public is allowed access to the copying room except for presenting the applications for supply of copies.\nForm 1\nForm 1\nReceipt No. .........\nReceipt No. ...........\nReceived on this date from....................... an\n\t\t\t\tapplication dated.... for copies with court fee stamp(s) worth\n\t\t\t\tRs... affixed to it, which has been entered at serial No... in\n\t\t\t\tregister 2.\nReceived on this date from........................... an\n\t\t\t\tapplication dated... for copies with court fee stamps(s) worth\n\t\t\t\tRs.... affixed to it, which has been entered at serial No... in\n\t\t\t\tregister 2.\nOffice of ...............\nOffice of................\nDate......\nDate.......\nSignature of recepient.....\nSignature of recepient........\nForm 2\nForm 2\nRegister of applicants for copies and fees realized\n1 Date\n2 Sl. No. of applications\n3 Name and address of the applicant\n4 Name of the office to which the file pertains\n5 Nature of the case\n6 Copies required\n7 Whether urgent or ordinary\n8 Fee already affixed\n9 Words\n10 Language\n11 Copying fee\n12 Urgent fee\n13 Fees received at later stage\n14 Date on which the copy was ready\n15 The date of delivery of the copy\n16 Initials of copying clerk\nForm 3\nForm 3\nMovement register of files to and from Copying clerk\n1 Sl. No.\n2 Name of the dealer\n3 Sl. No. of the application in respect of which the file was required\n4 Date of receipt of the file\n5 From which office received\n6 Date when the file was returned\n7 Signature of the recipient\n8 Remarks\nForm Vat - I\nForm Vat - I\n[ See rule 14(1)]\nApplication for the grant of Certificate of Registration under section 18 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).\nApplication for the grant of Certificate of Registration under section 18 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).\n(1) Name and Style of business.................................\n(2) Principal place of business:..................................\nAddress................................... Phone............. ................................................................ ................................................................\n(3) The business has .............(number) additional places of business and has............... (number) separate warehouses at the addresses enumerated below:\n(a) Additional places of business(indicate full address): ................................................................ ................................................................ ................................................................\n(b) Warehouses (indicate full address) ................................................................ ................................................................\n(4) The dealer has business in under mentioned States (give full details with registration number)\nName of the State\nAddress\nRegistration Number/TIN\n.....................\n...............\n...............................\n(5) Permanent Account Number of the business under Income Tax Act (PAN)...................\n(6) Registration Number under the Goa Sales Tax Act, 1964 (if any). ..............................\n(7) Registration Number under the Central Sales Tax Act, 1956 (if any)...............................\n(8) Constitution of the business (Tick whichever is applicable).........................................\nProprietorship\nPublic limited company\nHUF\nPartnership\nCooperative Society\nPvt. Ltd. Company\nGovernment Department\nOthers *\n*(To be specified if not covered by any of the given\n\t\t\t\tdescription)\n(9) Nature of business whichever is applicable (\")\nManufacturing\nLeasing\nRetail Trade\nWholesale Trade\nHotel\nWorks Contractor\nMining\nCommission Agent\nOthers\n(10) Four main class of commodities which the business deals in:\n1.\n2.\n3.\n4.\n(11) The turnover of sales during the year...............was of Rs...............and it first exceeded the limit as provided under Section 3 of the Act on.........................\n(12) The business is succeeded from the dealer ...........................................w.e.f ................. who is registered under TIN........................\n(13) Details of bank account (s)\nName of the bank with address\nType of account\nAccount number\n(14) Details of immovable properties owned wholly or partly by the business:\nSr. No.\nDescription of property\nAddress where property is situated\nApproximate value\nShare percentage\n(15) The name(s) and address(es) of the proprietor/partners of the business/all persons having interest in the business/managing director of the company are as under:\nSr. No\nName of proprietor/ Partner or other persons\nFather's/Husband's Name\nAge\nHome address\nSignature\n(16) The proprietor or partner or any other person having interest in the business anywhere in India.\nName of the proprietor/ partner or any other\n\t\t\t\tperson\nNames and particulars of the business\nAddress of place of business\n(17) Language and script in which account books are maintained ...........................\n(18) A copy of partnership deed, Memorandum of Association, etc., enclosed.\n(19) Passport size photograph of the proprietor, each of the partners, Karta of HUF, Managing Director, are affixed herebelow:\nDeclaration\nDeclaration\nPlace:..........\nSignature:............\nDate:...........\nStatus:..................\nForm Vat - II\nForm Vat - II\n[ See rule 15(1)]\nRegistration Certificate under Section 18 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).\nRegistration Certificate under Section 18 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).\n(1)\nTIN\n(2)\nWARD\n(3)\nNAME AND STYLE OF BUSINESS\n(4)\nPRINCIPAL PLACE OF BUSINESS\n(5)\nNATURE OF BUSINESS\n(6)\nADDRESS OF ADDITIONAL PLACE OF BUSINESS, IF ANY:\n(i) (ii)\n(i)\n(ii)\n(7)\nADDRESSES OF WAREHOUSES, IF ANY:\n(i) (ii)\n(i)\n(ii)\n(8)\nDATE OF LIABILITY\nDD MM YYYY\nDD\nMM\nYYYY\n(9)\nDATE OF VALIDITY-\nRegistration is valid from DD MM YYYY DD MM YYYY to\nRegistration is valid from\nDD MM YYYY\nDD MM YYYY\nto\n(10)\nDealer manufactures for sale the following classes of goods:-\n(11)\nThe return in Form VAT - III is to be furnished by the dealer\n\t\t\t\tquarterly alongwith the receipt of the payment of Tax.\nDate:- (Seal of Assessing Authority)\n____________________ Assessing\n\t\t\t\tAuthority ________Ward.\nNote\n(1) This Registration Certificate or copy thereof shall be displayed by the dealer at every place of business and it shall be produced for inspection on demand by any person exercising authority under the Act and rules.\n(2) Any change in the name, place or ownership of the business or number of places of business should be notified within 30 days and the Registration Certification got amended accordingly.\nRenewal\nDate of renewal\nPeriod to which renewed\nSignature of Appropriate Assessing Authority\n[Form Vat - III]\n[Form Vat - III]\n[ See rule 23(1) of the Goa Value Added Tax Rules, 2005]\nto\nD D M M Y Y Y Y\nD\nD\nM\nM\nY\nY\nY\nY\nValid upto\nAmount\nA.\nTotal turnover of sale received/receivable in respect of goods\n\t\t\t\tsold including value of goods transferred out of State otherwise\n\t\t\t\tthan by way of sale.\n__________\nB.\nDeductions (from the above sale)\n(1)\nSales of exempted goods under rule 4(1)(b)\n__________\n(2)\nSales on which no tax is leviable under rule 4(1)(a)\n__________\n(3)\nSales in the course of inter-state trade under rule 4(1)(c)\n__________\n(4)\nSales in the course of import into or export out of India\n\t\t\t\tunder rule 4(1)(c)\n__________\n(5)\nValue of goods transferred or dispatched out of the State\n\t\t\t\totherwise than by way of sales (stock transferred) under rule\n\t\t\t\t4(1)(e)\n__________\n(6)\nValue of goods sent for sale to local agents under rule\n\t\t\t\t4(1)(f)\n__________\n(7)\nThe amount of sale of goods returned within the prescribed\n\t\t\t\ttime i.e. six months under rule 4(1)(d)\n__________\n(8)\nSum allowed as cash discount in the bill/tax invoice if it is\n\t\t\t\tincluded in the above sale under section 2(ad).\n__________\nTotal of (1) to (8)\n__________\nC.\nTaxable Turnover of sales\n(A - B)\n__________\nValue\nTax\n1.\nSales taxable @ 1%\n2.\nSales taxable @ 4%\n3.\nSales taxable @ 12.5%\n4.\nSales of goods specified in Schedule 'C' (give rate wise)\nB.\nTotal\n____________ ____________\n____________ ____________\nC.\nSale of capital goods and industrial inputs claimed under\n\t\t\t\tentry (23) and (53) respe. of Schedule 'B' and included in\n\t\t\t\ttaxable @ 4% sales shown above.\nAmount of sales @4%\nCapital Goods\nIndustrial inputs\nRs.\nRs.\n(Please enclose separate statement of sales alongwith\n\t\t\t\trespective declaration in Form VAT - XXX and Form VAT - XXXIII)\nExempted\nTaxable (@1%)\nTaxable (@4%)\nTaxable (@12.5%)\nOthers ( )\n(i)\nImports from out of India\n.........\n.........\n.........\n.........\n.........\n(ii)\nInterstate purchases\n.........\n.........\n.........\n.........\n.........\n(iii)\nConsignment transfers\n.........\n.........\n.........\n.........\n.........\n(iv)\nLocal purchases from registered dealers\na) Against tax invoices\n.........\n.........\n.........\n.........\n.........\nb) Against restricted tax invoice\n.........\n.........\n.........\n.........\n.........\n(v)\nLocal purchases from composition dealers and unregistered\n\t\t\t\tdealers\n.........\n.........\n.........\n.........\n.........\n(vi)\nOthers\n.........\n.........\n.........\n.........\n.........\nTotal turnover of purchases\n............................................................................................................ ............................................................................................................\n(Please enclose separate statement of purchases, if any, made against declaration in Form VAT - XXX or Form VAT - XXXIII)\n(a)\nTotal admissible input tax on purchases covered under item\n\t\t\t\t6(iv) above.\n................\n(b)\nAdd:-\n(i)\nITC admissible on account of opening stock held on appointed\n\t\t\t\tdate/ date of registration\n................\n(ii)\nITC admissible on capital goods\n................\n(iii)\nITC carried over from previous tax period\n...............\n(iv)\nEntry tax paid, if any (photocopy of challans to be enclosed)\n...............\n(v)\n75% of net tax liability under the Net Present Value\n\t\t\t\tCompulsory Payment Scheme, 2005.\n................\nTotal of b(i) to b(v)\n...............\nTotal ITC of 7(a) & (b)\n................\n(c)\nReverse credit on account of :-\n(i)\nGoods (purchases) returned within the prescribed time\n...............\n(ii)\nOn stock transfer (4%)-Section 6(3)\n...............\n(iii)\nApportionment for manufacturing of exempt goods\n...............\n(iv)\nAny of the contingencies covered under sub-section (2), (3),\n\t\t\t\t(5) & 6 of Section 9\n...............\n(v)\nOthers (please specify)\n................\nTotal reduction [C(i) to C(v)]\n...............\n(8) Total input tax credit [7(a) & 7(b)-7(c)]\n...............\n(9) Amount of tax payable/refundable/carried forward (5B-8)\n...............\n(10) Outstanding liability to be set off against excess ITC,\n\t\t\t\tif any, under\nAmount\n(i) Goa VAT Act\n...............\n(ii) Goa Sales Tax Act\n...............\n(iii) Goa Tax on Entry of Goods\n\t\t\t\tAct\n...............\n(iv) Central Sales Tax Act\n...............\nTotal\n_______ _______\n(11) Net amount of tax refundable/carried forward\n(9-10)\n...............\nA.\nNo. and date of challan\nPeriod\nAmount\n1.\n2.\n3.\n4.\nTotal\n_________ _________\nB.\nNo. and date of TDS Certificates(Form VAT - VII)\nPeriod\nAmount\n1.\n2.\n3.\nTotal\n_________ _________\n(Attach separate statement if space is insufficient)\nTotal payments 12A & 12B\nTotal payments 12A & 12B\nRs. _______\nRs. _______\nDeclaration\nDeclaration\nPlace: Date:\nSignature______________ Proprietor/Partner/Director\nForm Vat - IV\nForm Vat - IV\n[ See rule 6(7) of the Goa Value Added Tax Rules, 2005]\nReturn of Sales and Composition Tax Payable by dealer opting\n\t\t\t\tfor composition for the quarter ended\nD D M M Y Y Y Y\nD\nD\nM\nM\nY\nY\nY\nY\nPeriod from\nTo\n(1)\nTIN:-\nD D M M Y Y Y Y Valid upto\nD D M M Y Y Y Y\nD\nD\nM\nM\nY\nY\nY\nY\nValid upto\n(2)\nName of the Dealer\n: ______________________\n(3)\nAddress of the Dealer\n: ______________________\n(4)\nStyle of Business\n: ______________________\n(5)\nNature of Business\n: ______________________\n(6)\nTotal turnover of Sales received and receivable during the\n\t\t\t\tperiod\n: Rs.___________________\n(7)\nAmount of Composition Tax payable.\n: Rs.___________________\n(8)\nAmount of Composition Tax paid\n: Rs.___________________\n(9)\nNumber and date of receipted copy of chalan under which\n\t\t\t\tpayment is made, attached to this return in proof of payment.\n: ______________________\n(10)\nDetails of Bank Account (only the changes in the Bank Account,\n\t\t\t\tif any, during the return period to be reported.)\nDeclaration\nDeclaration\n____________________ (Signature of the dealer)\nForm Vat- V\nForm Vat- V\nOriginal\n[ See rule\n\t\t\t\t24(3)]\n(To be retained by the payer)\nChallan\nChallan\n0040 - Taxes on\n\t\t\t\tSales, Trade, etc.\n............................................\nChallan of tax, licence and\n\t\t\t\tregistration fees and other receipts paid into the\n\t\t\t\t..............................................\n(Branch)\nfor the period from ...............to.................\n{\nTreasury/ Sub-Treasury State Bank of India _______________________\nTIN\nName and address of the dealer on whose behalf money is\n\t\t\t\tpaid............................................................................... ...................................................................................... ...................................................................................... By\n\t\t\t\twhom\n\t\t\t\ttendered......................................................... Rupees\n\t\t\t\t(in words)\n\t\t\t\t.........................................................\nPayment on account of Amount (in figures) Rs. 105- Value Added Tax 01-Tax\n\t\t\t\tCollection 02-Composition of Tax 03-Licence &\n\t\t\t\tRegistration Fees 04-Interest 800-Others receipts 81-Other items Total\nPayment on account of\nAmount (in figures) Rs.\n105- Value Added Tax 01-Tax\n\t\t\t\tCollection 02-Composition of Tax 03-Licence &\n\t\t\t\tRegistration Fees 04-Interest 800-Others receipts 81-Other items\nValue Added Tax\nTotal\nDated:...............\n.............................................. Signature\n\t\t\t\tof dealer or depositor)\n(For use in the Treasury/Bank)\nRupees.............................................................................................. (in words)\n_________________________\n______________________________________\n(Signature of Accountant)\n(Signature of Treasury/Bank Officer/Manager)\n(Stamp of Treasury/Bank)\nForm Vat- V\nForm Vat- V\nDuplicate\n[ See rule\n\t\t\t\t24(3)]\n(To be furnished by the payer to the respective Appropriate Assessing Authority)\nChallan\nChallan\n0040 - Taxes on\n\t\t\t\tSales, Trade, etc.\n............................................\nChallan of tax, licence and\n\t\t\t\tregistration fees and other receipts paid into the\n\t\t\t\t..............................................\n(Branch)\nfor the period from ...............to.................\n{\nTreasury/ Sub-Treasury State Bank of India _______________________\nTIN\nName and address of the dealer on whose behalf money is\n\t\t\t\tpaid............................................................................... ...................................................................................... ...................................................................................... By\n\t\t\t\twhom\n\t\t\t\ttendered......................................................... Rupees\n\t\t\t\t(in words)\n\t\t\t\t.........................................................\nPayment on account of Amount (in figures) Rs. 105- Value Added Tax 01-Tax\n\t\t\t\tCollection 02-Composition of Tax 03-Licence &\n\t\t\t\tRegistration Fees 04-Interest 800-Others receipts 81-Other items Total\nPayment on account of\nAmount (in figures) Rs.\n105- Value Added Tax 01-Tax\n\t\t\t\tCollection 02-Composition of Tax 03-Licence &\n\t\t\t\tRegistration Fees 04-Interest 800-Others receipts 81-Other items\nValue Added Tax\nTotal\nDated:...............\n.............................................. Signature\n\t\t\t\tof dealer or depositor)\n(For use in the Treasury/Bank)\nRupees.............................................................................................. (in words)\n_________________________\n______________________________________\n(Signature of Accountant)\n(Signature of Treasury/Bank Officer/Manager)\n(Stamp of Treasury/Bank)\nForm Vat- V\nForm Vat- V\nTriplicate\n[ See rule\n\t\t\t\t24(3)]\n(for the Treasury)\nChallan\nChallan\n0040 - Taxes on\n\t\t\t\tSales, Trade, etc.\n............................................\nChallan of tax, licence and\n\t\t\t\tregistration fees and other receipts paid into the\n\t\t\t\t..............................................\n(Branch)\nfor the period from ...............to.................\n{\nTreasury/ Sub-Treasury State Bank of India _______________________\nTIN\nName and address of the dealer on whose behalf money is\n\t\t\t\tpaid............................................................................... ...................................................................................... ...................................................................................... By\n\t\t\t\twhom\n\t\t\t\ttendered......................................................... Rupees\n\t\t\t\t(in words)\n\t\t\t\t.........................................................\nPayment on account of Amount (in figures) Rs. 105- Value Added Tax 01-Tax\n\t\t\t\tCollection 02-Composition of Tax 03-Licence &\n\t\t\t\tRegistration Fees 04-Interest 800-Others receipts 81-Other items Total\nPayment on account of\nAmount (in figures) Rs.\n105- Value Added Tax 01-Tax\n\t\t\t\tCollection 02-Composition of Tax 03-Licence &\n\t\t\t\tRegistration Fees 04-Interest 800-Others receipts 81-Other items\nValue Added Tax\nTotal\nDated:...............\n.............................................. Signature\n\t\t\t\tof dealer or depositor)\n(For use in the Treasury/Bank)\nRupees.............................................................................................. (in words)\n_________________________\n______________________________________\n(Signature of Accountant)\n(Signature of Treasury/Bank Officer/Manager)\n(Stamp of Treasury/Bank)\nForm Vat- V\nForm Vat- V\nQuadruplicate\n[ See rule\n\t\t\t\t24(3)]\n(To be send by Treasury to respective Appropriate Assessing Authority)\nChallan\nChallan\n0040 - Taxes on\n\t\t\t\tSales, Trade, etc.\n............................................\nChallan of tax, licence and\n\t\t\t\tregistration fees and other receipts paid into the\n\t\t\t\t..............................................\n(Branch)\nfor the period from ...............to.................\n{\nTreasury/ Sub-Treasury State Bank of India _______________________\nTIN\nName and address of the dealer on whose behalf money is\n\t\t\t\tpaid............................................................................... ...................................................................................... ...................................................................................... By\n\t\t\t\twhom\n\t\t\t\ttendered......................................................... Rupees\n\t\t\t\t(in words)\n\t\t\t\t.........................................................\nPayment on account of Amount (in figures) Rs. 105- Value Added Tax 01-Tax\n\t\t\t\tCollection 02-Composition of Tax 03-Licence &\n\t\t\t\tRegistration Fees 04-Interest 800-Others receipts 81-Other items Total\nPayment on account of\nAmount (in figures) Rs.\n105- Value Added Tax 01-Tax\n\t\t\t\tCollection 02-Composition of Tax 03-Licence &\n\t\t\t\tRegistration Fees 04-Interest 800-Others receipts 81-Other items\nValue Added Tax\nTotal\nDated:...............\n.............................................. Signature\n\t\t\t\tof dealer or depositor)\n(For use in the Treasury/Bank)\nRupees.............................................................................................. (in words)\n_________________________\n______________________________________\n(Signature of Accountant)\n(Signature of Treasury/Bank Officer/Manager)\n(Stamp of Treasury/Bank)\nForm Vat - VI\nForm Vat - VI\n[ See rule 24(4) of the Goa Value Added Tax Rules, 2005]\nDemand Notice For Tax Not Paid/short Paid With Return\nDemand Notice For Tax Not Paid/short Paid With Return\nNo. ________dated______________\nOffice of the Commercial Tax Officer _____________ward.\nTo, __________________________ __________________________\nTIN\nTIN\n(1) You have not paid the amount of tax of Rs. ........shown as payable in the said return.\n(2) You have paid only Rs. ......as against Rs. ........shown as payable in the said return.\n(Seal of Appropriate Assessing Authority)\nSignature__________________ Appropriate\n\t\t\t\tAssessing Authority\nForm Vat - VII\nForm Vat - VII\nSerial No..............\n[ See rule 25(2) of the Goa Value Added Tax Rules, 2005]\nCertificate of Tax Deduction at Source\nCertificate of Tax Deduction at Source\nRegn. No._______\n(ii) TIN of the contractor\nSr. No.\nBill no./ (date preferred in case of contractor)\nNature of works contract\nYear of the execution of works contract\nAmount paid to the contractor\nAmount of TDS payment @ 1%\nTax amount actually deducted\nAmount remitted to Government Treasury with date\n\t\t\t\tof chalan\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nName and signature of the persons deducting tax with his designation and seal\nNote: To be issued in quadruplicate. The original shall be submitted to the respective Appropriate Assessing Authority alongwith return by the contractor. The duplicate shall be retained by the contractor for his record. The triplicate to be submitted by the employer to the Commissioner of Commercial Taxes alongwith the statement in Form VAT-XXVII. The quadruplicate shall be retained by the employer for his record.\nForm Vat - VIII\nForm Vat - VIII\n( See Rule 27/28)\nNotice under section 29/30/32 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).\nNotice under section 29/30/32 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).\nTIN\n(a) The return(s) filed by you for the period from ...............to ...............has/have been selected for detailed assessment under sub-section (1) of section 29 of the Goa Value Added Tax, 2005 and it has become necessary to verify and ascertain the correctness of the said returns;\nOr\n(b) You, being a registered dealer, have failed to furnish the return(s) as required under section 24 of the Act for the period from ..............to ...........and have thereby rendered yourself liable to be assessed to the best of my judgment under clause (a) of sub-section (2) of section 29 of the Goa Value Added Tax Act, 2005;\nOr\n(c) I desire to satisfy myself that the returns of sales furnished by you in respect of the period from............... to................are correct and complete and it appears to me to be necessary to make an assessment of tax under clause(b) of sub-section (2) of section 29 of the Act;\nOr\n(d) You, being a registered dealer have applied for cancellation of registration certificate w.e.f............on the ground of closure or stoppage of your business and it has become necessary to make an assessment under second proviso to sub-section (1) of section 29 of the Act, in respect of the period from .........to ........\nOr\n(e) I am satisfied on the basis of information which has come into my possession that you have been liable for payment of tax under the Goa Value Added Tax Act, 2005 in respect of the period commencing on ..........and ending ...........but have failed to apply for registration. Thus, you have rendered yourself liable to be assessed to tax for the aforesaid period.\n(i) appear in person or through an authorized representative at............................... (place)..................... (date)............... (time) and\n(ii) produce or cause to be produced accounts, registers, invoices or other documents which you are required to maintain under the Goa Value Added Tax Act, 2005 or the rules made thereunder relating to aforesaid period alongwith any other relevant evidence on which you may wish to rely in support of the returns filed by you or any objection which you may wish to raise in relation to these proceedings.\nSignature..................................... Appropriate Assessing Authority\nForm Vat - IX\nForm Vat - IX\n[ See rule 29(1)]\nNotice of re-assessment under section 31 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nNotice of re-assessment under section 31 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nNo.\nOffice of the Commercial Tax\n\t\t\t\tOfficer …............................................Ward.\nTIN\n(a) appear in person or through your authorised representative and\n(b) produce or cause to be produced at..............(place).............(time)............(date) necessary evidence for determining the correct amount of tax payable by you for the said period or prefer such objections as you may wish in relation to these proceedings.\nSignature_______________ Assessing Authority\nForm Vat - X\nForm Vat - X\n[ See rule 27/28/29]\nOrder of Assessment/provisional Assessment/protective Assessment/re-Assessment Under Section 29/30/31/32 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nOrder of Assessment/provisional Assessment/protective Assessment/re-Assessment Under Section 29/30/31/32 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nCommercial Tax Office ..................Ward\n(1) TIN\nof the dealer.................\n(ii) Method of Accounting :\n(8)\n\t\t\t\tTurnover...................................................\nAs shown in dealer's returns/ as determined in\n\t\t\t\tassessment As determined in assessment /re-assessment.\nAs shown in dealer's returns/ as determined in\n\t\t\t\tassessment\nAs determined in assessment /re-assessment.\n(9) Deduction:\n(i)\nSale price of goods returned within a period of six\n\t\t\t\tmonths..................\n(ii)\nSale price of goods on which no tax is leviable........\n(iii)\nSale price of goods which have been exempted from\n\t\t\t\ttax......................\n(iv)\nSale price of goods which are sold in the course of inter-\n\t\t\t\tstate trade or commerce ............\n(v)\nSales in the course import of goods into or export of the\n\t\t\t\tgoods out of the Territory of India .............\n(vi)\nSales made outside the State out of goods stock\n\t\t\t\ttransferred/consigned to other States................\n(vii)\nSales of goods through local agents (registered dealers) on\n\t\t\t\tbehalf of the assessee ....................\n(viii)\n......................\nBalance taxable turnover\n(10) Amount of output tax payable on taxable turnover:\n(i)\n@ 1% calculated on Rs. ............................\n(ii)\n@ 4% calculated on Rs. ...........................\n(iii)\n@ 12.5% calculated on Rs........................\n(iv)\n@ calculated on Rs.......................\n(11) Total amount of output tax payable...................\n(12) Penalty imposed under section........................\n(13) Interest\n\t\t\t\tlevied.............................................\n(14) Total of output tax, penalty and interest payable......\n(15) Input tax credit admissible (a+b+c+d+-)\n(a)\nagainst purchases .............................\n(b)\nagainst stock held on appointed day/date of\n\t\t\t\tregistration......................\n(c)\ninput tax credit carried over from the previous\n\t\t\t\tyear.......................\n(d)\nEntry Tax paid, if any............................\n(e)\n......................................................\n(16) Tax paid with returns ...................................\n(17) Total of 15 and 16\n\t\t\t\t........................................\n(18) Net balance due/amount paid in excess (14-17)\n(a)\nrefundable ..........................................\n(b)\ncarried forward....................................\nSignature............................ Assessing Authority\nForm Vat - XI\nForm Vat - XI\n( See rule (27/29/39) of the Goa Value Added Tax Rules, 2005)\nDemand Notice\nDemand Notice\nOffice of Commercial Tax Officer, ........................Ward.\nTIN\nSignature.............................. (Appropriate Assessing Authority)\nForm Vat - XII\nForm Vat - XII\n[ See rule 30(1) of the Goa Value Added Tax Rules, 2005]\nRefund Voucher\nVoucher No. ......................\nPayable at the...................\n(Branch)\n{\nTreasury/ Sub-Treasury State Bank of\n\t\t\t\tIndia ___________________\nfor Rs......................\n(in figures)\n____________\n(in words)\n(Signed) ......................\nDesignation...................\nDate of encashment in the\n{\nTreasury/ Sub-Treasury State Bank of\n\t\t\t\tIndia ___________________\nThe .........20 ......... Officer-in-charge of\n{\nTreasury/ Sub-Treasury State Bank of\n\t\t\t\tIndia ___________________\n(a) Classification:\n(Counterfoil)\nForm Vat - XII\nForm Vat - XII\n[ See rule 30(1) of the Goa Value Added Tax Rules, 2005]\nRefund Voucher\nVoucher No................\nTIN\nissued by Commercial Taxes Office.......Ward.\n(Office Seal)\nForm Vat - XIII\nForm Vat - XIII\n[ See rule 6(1)]\nApplication for Opting for Composition of Tax Payable by the\nDealer under Section 7 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).\nApplication for Opting for Composition of Tax Payable by the\nDealer under Section 7 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).\n(2) TIN\nAddress: ___________________\n(a) Reselling.\n(b) Running Hotel including Bar and Restaurant at ..................\n(c) Executing Works Contracts within the State.\nSignature of the dealer\n[Form Vat - XIV]\n[Form Vat - XIV]\n[ See rule 6(3)]\nCertificate of Composition of tax under section 7 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nRegistration No.............\nfrom\nto\nPlace:\nDate:\n(Seal of Assessing Authority)\n_____________________ Assessing\n\t\t\t\tAuthority........Ward\nNote : Dealer who defects in filing the return within the prescribed time shall be disqualified for the composition of tax for the next two consecutive years.\nRenewal\nRenewal\nDate of renewal\nYear for which renewed\nSignature of Appropriate Assessing Authority\n[Form Vat- XV]\n[Form Vat- XV]\n[ See rule 42]\n(a) the audited profit and loss/income and expenditure account for year ended on ________________;\n(b) the audited balance sheet as at ___________; and\n(c) documents declared by the said Act to be part of, or annexed to, the profit and loss/income and expenditure account and balance sheet.\n______________\n______________\nFor _________________ Chartered Accountant\nName Proprietor/Partner\nMembership No.____________ Address_________________________ _________________________\n*Strike off whichever is not applicable.\nAnnexure \"A' to Form Vat - XV\nAnnexure \"A' to Form Vat - XV\nStatement of particulars required to be furnished under sub-section (1) of section 70 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nPart - A\nRegistration No. under CST Act\n(b) Central Excise Registration No.:\n(c) Service Tax Registration No.:\n(If any during the year):\n(the brief particulars of such change)\n(the brief particulars of such change)\n(incase books of accounts are maintained in a Computer system, mention the books of accounts generated by such Computer System)\n(b) List of books of accounts examined:\n(c) Method of accounting followed and brief particulars of change, if any:\n(d) Method of valuation of stock and brief particulars of change, if any:\nPart - B\nWithin State Sales\nWithin State Sales\nGross turnover of sale as per books of accounts:\nParticulars\nSales (Rs.)\na. Gross sales:\nAdd:\n(b) Goods returned debited to\n\t\t\t\taccounts:\n(c) Excise collection (if\n\t\t\t\tseparately not credited to sales account):\n(d) Sales of capital goods:\n(e) Other sales:\n(f) Other adjustment (if any),\n\t\t\t\tspecify:\nTOTAL (a to f)\nLess:\n(g) Tax (VAT/CST)\n(h) Goods returned in the\n\t\t\t\tprescribed manner within the prescribe time:\n(i) Labour charges incase of works\n\t\t\t\tcontract (if included in (a) above):\n(j) Other adjustments (if any),\n\t\t\t\tspecify:\nGROSS TOTAL TURNOVER UNDER THE ACT\nGROSS TOTAL TURNOVER UNDER THE ACT\nLess:\n(k) Turnover of exempted goods\n\t\t\t\twithin the State:\n(l) Sales on which no tax is\n\t\t\t\tleviable (SEZ etc.):\n(m) Turnover of export/import or in\n\t\t\t\tthe course of export/import outside the country covered by\n\t\t\t\tsection 5(1), 5(2) and 5(3) of the Central Sales Tax Act, 1956:\n(n) Interstates sales:\n(o) Value of interstate branch\n\t\t\t\ttransfers/consignment transfers:\n(p) Other deduction (if any, please\n\t\t\t\tspecify):\n(q) BALANCE TURNOVER\nBALANCE TURNOVER\nRate of Tax\nTurnover\nOutput Tax\n1.00%\n4.00%\n12.50%\n20.00%\nOthers\nTOTAL\n*Note: (Total taxable turnover to match with total turnover of sales as per 15q.\na. Under the Goa Value Added Tax Act:\nb. Under Central Sales Tax Act:",
"footnote": "",
"is_definition": false,
"sort_order": 55
},
{
"number": "17",
"title": "17. Determination of Input Tax Credit",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 56
},
{
"number": "17A",
"title": "17A. ON CAPITAL GOODS",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 57
},
{
"number": "17A",
"title": "17A. ON CAPITAL GOODS",
"chapter": null,
"content": "Rate\nPurchases\nInput tax for the year\nB/F from the previous year\nReverse tax (if any)\nC/F to next year\nAdmissible input tax credit for the year\nTOTAL*",
"footnote": "",
"is_definition": false,
"sort_order": 58
},
{
"number": "17B",
"title": "17B. On Other Goods",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 59
},
{
"number": "17B",
"title": "17B. On Other Goods",
"chapter": null,
"content": "Rate of tax\nPurchases\nInput tax\nReverse tax\nBalance input tax\nTOTAL*\n*Note: Total of turnover under column 17A + 17B to match with 17C.",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "17C",
"title": "17C. ADMISSIBLE INPUT TAX CREDIT FOR THE YEAR",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 61
},
{
"number": "17C",
"title": "17C. ADMISSIBLE INPUT TAX CREDIT FOR THE YEAR",
"chapter": null,
"content": "(i) On capital goods for the year (as per 17A. above):\n(ii) On other goods :\nOn other goods :\na) Brought forward from previous\n\t\t\t\tyear:\nb) For the year as per 17B above:\nTOTAL\nTOTAL\nLess:\nNo credit since sales are exempted\nDeduction on account of interstate\n\t\t\t\tbranch transfer/consignment transfer etc. (upto 4%)\nNet Input Tax Credit Available for\n\t\t\t\tthe year",
"footnote": "",
"is_definition": false,
"sort_order": 62
},
{
"number": "18",
"title": "18. Tax Liability",
"chapter": null,
"content": "Output tax for the year (Total as per 16A above)\nLess: Input tax credit for the year (as per 17C above)\nLess: 75% under the Net Present Value Compulsory\n\t\t\t\tPayment Scheme, 2005\nExcess of ITC/balance of Tax Payable\nAdd: Interest payable under section 55 of the Act for\n\t\t\t\tdelayed payment of tax.\nTotal Tax payable\nTax paid on\n_____ _____\n_____ _____\nExcess of ITC/Balance of Tax Payable",
"footnote": "",
"is_definition": false,
"sort_order": 63
},
{
"number": "19",
"title": "19. Turnover Disclosed In Return And Tax Paid",
"chapter": null,
"content": "Sr. No.\nParticulars\nReturn column reference\nQ1\nQ2\nQ3\nQ4\nTotal\n1\nTotal sales\n2\nTotal deduction\n3\nBalance taxable turnover\n4\nTotal output tax\n5\nTotal input tax credit availed\n6\n75% deduction under Net Present Value Compulsory Payment\n\t\t\t\tScheme, 2005\n7\nBalance Tax Payable\n8\nAmount of tax paid during the period",
"footnote": "",
"is_definition": false,
"sort_order": 64
},
{
"number": "20",
"title": "20. Give reconciliation/reason for difference, if any, in taxable sales, tax liability and input tax credit as per books and as disclosed in return.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 65
},
{
"number": "21",
"title": "21. Whether there is delay in payment of tax, if yes, please give particulars as under:",
"chapter": null,
"content": "Sr. No.\nPeriod for which due\nDue date\nDate of payment\nAmount\nDelay\nInterest payable",
"footnote": "",
"is_definition": false,
"sort_order": 66
},
{
"number": "22",
"title": "22. Whether there is delay in returns, If yes, please give particulars as under:",
"chapter": null,
"content": "Period of return\nDue date\nDate of filing of return\nDelay\nReasons, if any as given by the dealer",
"footnote": "",
"is_definition": false,
"sort_order": 67
},
{
"number": "23",
"title": "23. Whether the dealer has deducted tax at source and paid the same to the credit of State Government in accordance with the provisions of Act and Rules.",
"chapter": null,
"content": "Total Tax Deducted: ___________________\nTotal Tax Deposited:___________________\nPeriod\nAmount of Tax Deducted\nDue date for Payment\nDate of Payment\nDelay\nAmount paid",
"footnote": "",
"is_definition": false,
"sort_order": 68
},
{
"number": "24",
"title": "24. Give details of sales effected as commission agent, in the following proforma:",
"chapter": null,
"content": "Name of principal & address\nTIN No. (if any)\nTotal Sales during the year\nOutput tax, if any VAT/CST",
"footnote": "",
"is_definition": false,
"sort_order": 69
},
{
"number": "25",
"title": "25. Whether the sales of any taxable goods is claimed exempt under the Goa Value Added Tax Act/Rules, If yes, give details of such sales:",
"chapter": null,
"content": "Sr. No.\nInvoice No.\nDate\nName of Party to whom sold\nTIN (if any)\nAmount of bill\nReason",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "26",
"title": "26. Statement of sales alongwith respective declaration in Form VAT XXX & Form VAT XXXIII.",
"chapter": null,
"content": "26. (a) Whether any sales claimed as taxable under Entry (53) of Schedule \"B' (Industrial inputs and packing materials) are supported with declaration in Form VAT XXXIII. If not give details.\nSales (Wanting Form VAT XXXIII)\nSr. No.\nInvoice No.\nDate\nName of Party\nAmount (Rs.)\n26. (b) Whether any sales claimed as taxable under Entry (23) of Schedule \"B' (Capital Goods) are supported with declaration in Form VAT XXX. If not, give details.\nSales (Wanting Form VAT XXX)\nSr. No.\nInvoice No.\nDate\nName of Party\nAmount (Rs.)\nPart C\nExport Sales\nExport Sales\n27. (a) Total export sales [(total to match sales in column 15(m)] ___________________ (b) Whether all declarations for export (Form H) are available on record. If not, give details.\n(b) Whether all declarations for export (Form H) are available on record. If not, give details.\nSr. No.\nInvoice No.\nDate\nName of Party\nAmount (Rs.)\nPart D\nInterstate Sales\nInterstate Sales",
"footnote": "",
"is_definition": false,
"sort_order": 71
},
{
"number": "28",
"title": "28. Turnover of Interstate Sales Etc. (As per Books)",
"chapter": null,
"content": "Particulars\nParticulars\na. Total Inter-State Taxable Sales.\nb. Total Inter-State Branch/consignment transfer.\nc. Total Inter-State Sales exempt u/s 8(5) of the CST Act.\nd. Total Inter-State Sales exempt u/s 6(2) of the CST Act.\ne. Central Sales Tax payable.",
"footnote": "",
"is_definition": false,
"sort_order": 72
},
{
"number": "29",
"title": "29. Details of taxable sales shown in return.",
"chapter": null,
"content": "Particulars\nTaxable Sales\nTax Payable\nTax paid\nQuarter- I\nQuarter- I\nQuarter- II\nQuarter- II\nQuarter-III\nQuarter-III\nQuarter -IV\nQuarter -IV\nTotal\nTotal",
"footnote": "",
"is_definition": false,
"sort_order": 73
},
{
"number": "30",
"title": "30. Give reconciliation of difference, if any, in taxable sales as per books and as per return.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 74
},
{
"number": "31",
"title": "31. Whether there is delay in payment of tax. If yes, give particulars as under.",
"chapter": null,
"content": "Sr.No.\nDate of Sale\nAmount payable\nDue Date\nDate of payment\nDelay",
"footnote": "",
"is_definition": false,
"sort_order": 75
},
{
"number": "32",
"title": "32. Whether there is delay in filing of return. If yes, give particulars as under:",
"chapter": null,
"content": "Sr. No.\nParticulars\nDue Date for filing return\nDate when filed\nDelay",
"footnote": "",
"is_definition": false,
"sort_order": 76
},
{
"number": "33",
"title": "33. Whether Inter-State sales claimed as liable to tax u/s 8(1) of CST Act are supported with declaration in Form C/D. If not give details:",
"chapter": null,
"content": "Sales\nSr. No.\nInvoice No.\nDate\nName of Party\nAmount Rs.",
"footnote": "",
"is_definition": false,
"sort_order": 77
},
{
"number": "6",
"title": "34. Whether Inter-State sales claimed as exempt under section 6(2) of CST Act, are supported with necessary declaration, if not, give details:-",
"chapter": null,
"content": "Sales (Wanting Form C/D)\nSr. No.\nInvoice No.\nDate\nName of Party\nAmount Rs.\nSales (Wanting Form E-1, E-II)\nSr. No.\nInvoice No.\nDate\nName of Party\nAmount Rs.",
"footnote": "",
"is_definition": false,
"sort_order": 78
},
{
"number": "35",
"title": "35. Whether claims of all Inter-State branch transfer/consignment transfers u/s 6A of CST Act, are supported with declaration in Form \"F', if not, give details:",
"chapter": null,
"content": "Sr. No.\nInvoice No.\nDate\nName of Party\nAmount (Rs.)",
"footnote": "",
"is_definition": false,
"sort_order": 79
},
{
"number": "8",
"title": "36. Whether Inter-State sales claimed as exempt under section 8(5) of CST Act, are supported with declaration in Form C/D, if not, give details:-",
"chapter": null,
"content": "Sr. No.\nInvoice No.\nDate\nName of Party\nAmount (Rs.)",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "37",
"title": "37. Input Tax Adjustments Information (In case Input Tax Credit is more than Output Tax)",
"chapter": null,
"content": "Balance of Credit as per 18 above\nLess : Adjustments\nLess : Adjustments",
"footnote": "",
"is_definition": false,
"sort_order": 81
},
{
"number": "1",
"title": "1. Against any dues under the Goa Value Added Tax Act, 2005",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 82
},
{
"number": "1",
"title": "1. Against any dues under the Goa Value Added Tax Act, 2005",
"chapter": null,
"content": "Period\nPeriod\nAmount\nAmount",
"footnote": "",
"is_definition": false,
"sort_order": 83
},
{
"number": "2",
"title": "2. Against any dues under Central Sales Tax Act, 1956",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 84
},
{
"number": "2",
"title": "2. Against any dues under Central Sales Tax Act, 1956",
"chapter": null,
"content": "Period\nPeriod\nAmount\nAmount",
"footnote": "",
"is_definition": false,
"sort_order": 85
},
{
"number": "3",
"title": "3. Against any dues under the Goa Sales Tax Act, 1964",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 86
},
{
"number": "3",
"title": "3. Against any dues under the Goa Sales Tax Act, 1964",
"chapter": null,
"content": "Period\nPeriod\nAmount\nAmount",
"footnote": "",
"is_definition": false,
"sort_order": 87
},
{
"number": "4",
"title": "4. Against any dues under Goa Tax on Entry of Goods Act,\n\t\t\t\t2000",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 88
},
{
"number": "4",
"title": "4. Against any dues under Goa Tax on Entry of Goods Act,\n\t\t\t\t2000",
"chapter": null,
"content": "Period\nPeriod\nAmount\nAmount",
"footnote": "",
"is_definition": false,
"sort_order": 89
},
{
"number": "5",
"title": "5. Cash refund claimed/granted on account of export sales",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "5",
"title": "5. Cash refund claimed/granted on account of export sales",
"chapter": null,
"content": "Period\nPeriod\nAmount\nAmount\nBalance Input Tax Credit on other goods carried forward to\n\t\t\t\tnext year\nBalance Input Tax Credit on other goods carried forward to\n\t\t\t\tnext year",
"footnote": "",
"is_definition": false,
"sort_order": 91
},
{
"number": "38",
"title": "38. Information About Sales Tax Incentives Exemption /NPV Deferment (if applicable)",
"chapter": null,
"content": "(i) Name of the agency (Directorate of Industries/SIA) which\n\t\t\t\tissued the registration certificate/Acknowledgment to the\n\t\t\t\tindustry.\n(ii) Registration Certificate /Acknowledgment No. and date of\n\t\t\t\tissue.\n(iii) Period of Entitlement of Sales Tax incentives as per Goa\n\t\t\t\tVAT Act, 2005 read with Notification No.__________ dated\n\t\t\t\t___________ and No. _____________ dated _________. No. ________\n\t\t\t\tdated ______________\nFrom___ (DD/MM/YYYY)\nTo ______ (DD/MM/YYYY)\n(iv) Whether the benefit is being claimed as SSI/MSI/LSI\nI certify that above particulars are true and correct to best\n\t\t\t\tof my knowledge and belief.\nI certify that above particulars are verified by me from books\n\t\t\t\tof account and same are true and correct.\nFor\n\t\t\t\t___________________________ (Name of the dealer/person)\n(Signature) ________________\n(Signature)\nName__________________________\nDesignation _____________________\nPlace : _________________________\nDate : __________________________\nFor__________________________ CHARTERED\n\t\t\t\tACCOUNTANT (Name)\n(Proprietor/Partner)\n(Proprietor/Partner)\nMembership No._________________\nAddress _______________________\n______________________________\nPlace: _________________________\nDate: __________________________\nForm Vat - XVI\nForm Vat - XVI\n[ See rule 30(1) of the Goa Value Added Tax Rules, 2005]\nRefund Adjustment Order\nRefund Adjustment Order\nAmount\nDemand Notice No. & date\n(In words _______________________________________________________________________________\n(In figures Rs. _______________________________\nSignature of Assessing Authority\n(Seal of Assessing Authority)\nForm Vat - XVII\nForm Vat - XVII\n( See rule 32)\nMemorandum of appeal to the Appellate Authority/Tribunal under section 35/36 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nBefore the Appellate Authority/Tribunal\nNo..........of .....20....\n(To be filled in by the office of the Appellant Authority/Tribunal)\nM/s....................... ........................\n- Appellant\nVersus\nThe Appropriate Assessing Authority/Appellate Authority\n- Respondent\n(1)\nTIN\nTIN\n:\n(2)\nStyle of business\n:\n(3)\nStatus of the business (write here individual, HUF\n\t\t\t\tPartnership, Limited Company, Association of persons, etc. as the\n\t\t\t\tcase may be)\n:\n(4)\nLocation of principal place of business\n:\n(5)\nAddress to which notice may be sent to the appellant\n:\n(6)\nName of the Appropriate Assessing Authority/Appellate\n\t\t\t\tAuthority passing the order\n:\n(7)\nPeriod to which the appeal relates\n:\n(8)\nDate of order\n:\n(9)\nDate of service of order appealed against\n:\n(10)\nAmount demanded\nTax\n:\nPenalty\n:\nInterest\n:\n__________\nTotal\n:\n__________\n(11)\nAmount paid\nTax\n:\nPenalty\n:\nInterest\n:\n__________\nTotal\n:\n__________\n(12)\nAmount in dispute\nTax\n:\nPenalty\n:\nInterest\n:\n__________\nTotal\n:\n__________\n(13)\nRelief claimed in appeal\n:\n(14)\nThe appellant has paid the tax assessed, interest levied and\n\t\t\t\tpenalty imposed under the order appealed against as shown below:\nAmount paid before assessment Paid after assessment/appeal Balance due, if any, at the time of filing of\n\t\t\t\tappeal Amount Amount Treasury Receipt No. Date (i) Out of admitted tax, interest & penalty (ii) Out of disputed tax, interest & penalty\nAmount paid before assessment\nPaid after assessment/appeal\nBalance due, if any, at the time of filing of\n\t\t\t\tappeal Amount\nAmount\nTreasury Receipt No.\nDate\n(i) Out of admitted tax, interest & penalty\n(ii) Out of disputed tax, interest & penalty\n(15)\nA Certified copy of the order appealed against is attached\n(16)\nGrounds of appeal (may be recorded in a separate sheet if the\n\t\t\t\tspace is insufficient)\nVerification\nVerification\nSignature of appellant or person duly authorised in writing in his behalf by the appellant.\nAcknowledgment\nAcknowledgment\nSignature of Receiving Official\n(Office Seal)\n......................................................................................................................\nForm Vat-XVIII\nForm Vat-XVIII\nOriginal\n[ See rule\n\t\t\t\t25(1)]\n(To be retained by the Payer)\nChallan for\n\t\t\t\tremittance of tax deducted at source\nUnder section 28(2)\n\t\t\t\tof the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\n0040 - Taxes on\n\t\t\t\tSales, trade, etc.\n.......................................\nRemitted in\n\t\t\t\t.................................\n(Branch)\n{\nTreasury/Sub -Treasury State Bank of\n\t\t\t\tIndia ____________________\n(1)\nName and Address of the Employer\nPayment on account of Amount (in figures) Rs. 105- Value Added Tax 01-Tax Collection 02-Composition of Tax 03-Licence & Registration Fees 04-Interest 800-Others receipts 81-Other items Total\nPayment on account of\nAmount (in figures) Rs.\n105- Value Added Tax\nValue Added Tax\n01-Tax Collection\n02-Composition of Tax\n03-Licence & Registration Fees\n04-Interest\n800-Others receipts\n81-Other items\nTotal\n(2)\nRegistration No........................\n(3)\nTIN, if any available\n(4)\nPeriod to which payment relates from\n\t\t\t\t_______________to_________________\n(5)\nAmount remitted in figure:\nAmount in words\n\t\t\t\t(Rupees........................................... ......................................................... \n\t\t\t\tonly)\nPlace:\nSignature of the employer or authorised\n\t\t\t\trepresentatives\nDate:\n(For use in the Treasury/Bank)\n(in figures)\nRupees..............................................................................................\n(in words)\n______________________ (Signature of Accountant)\n_____________________________________ (Signature\n\t\t\t\tof Treasury/Bank Officer/Manager)\n(Stamp of Treasury/Bank)\nForm Vat-XVIII\nForm Vat-XVIII\nDuplicate\n[ See rule\n\t\t\t\t25(1)]\n(To be furnished by the employer to the Appropriate Assessing Authority alongwith statement)\nChallan for\n\t\t\t\tremittance of tax deducted at source\nUnder section 28(2)\n\t\t\t\tof the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\n0040 - Taxes on\n\t\t\t\tSales, trade, etc.\n.......................................\nRemitted in\n\t\t\t\t.................................\n(Branch)\n{\nTreasury/Sub -Treasury State Bank of\n\t\t\t\tIndia ____________________\n(1)\nName and Address of the Employer\nPayment on account of Amount (in figures) Rs. 105- Value Added Tax 01-Tax Collection 02-Composition of Tax 03-Licence & Registration Fees 04-Interest 800-Others receipts 81-Other items Total\nPayment on account of\nAmount (in figures) Rs.\n105- Value Added Tax\nValue Added Tax\n01-Tax Collection\n02-Composition of Tax\n03-Licence & Registration Fees\n04-Interest\n800-Others receipts\n81-Other items\nTotal\n(2)\nRegistration No........................\n(3)\nTIN, if any available\n(4)\nPeriod to which payment relates from\n\t\t\t\t_______________to_________________\n(5)\nAmount remitted in figure:\nAmount in words\n\t\t\t\t(Rupees........................................... ......................................................... \n\t\t\t\tonly)\nPlace:\nSignature of the employer or authorised\n\t\t\t\trepresentatives\nDate:\n(For use in the Treasury/Bank)\n(in figures)\nRupees..............................................................................................\n(in words)\n______________________ (Signature of Accountant)\n_____________________________________ (Signature\n\t\t\t\tof Treasury/Bank Officer/Manager)\n(Stamp of Treasury/Bank)\nForm Vat-XVIII\nForm Vat-XVIII\nTriplicate\n[ See rule\n\t\t\t\t25(1)]\n(for the Treasury)\nChallan for\n\t\t\t\tremittance of tax deducted at source\nUnder section 28(2)\n\t\t\t\tof the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\n0040 - Taxes on\n\t\t\t\tSales, trade, etc.\n.......................................\nRemitted in\n\t\t\t\t.................................\n(Branch)\n{\nTreasury/Sub -Treasury State Bank of\n\t\t\t\tIndia ____________________\n(1)\nName and Address of the Employer\nPayment on account of Amount (in figures) Rs. 105- Value Added Tax 01-Tax Collection 02-Composition of Tax 03-Licence & Registration Fees 04-Interest 800-Others receipts 81-Other items Total\nPayment on account of\nAmount (in figures) Rs.\n105- Value Added Tax\nValue Added Tax\n01-Tax Collection\n02-Composition of Tax\n03-Licence & Registration Fees\n04-Interest\n800-Others receipts\n81-Other items\nTotal\n(2)\nRegistration No........................\n(3)\nTIN, if any available\n(4)\nPeriod to which payment relates from\n\t\t\t\t_______________to_________________\n(5)\nAmount remitted in figure:\nAmount in words\n\t\t\t\t(Rupees........................................... ......................................................... \n\t\t\t\tonly)\nPlace:\nSignature of the employer or authorised\n\t\t\t\trepresentatives\nDate:\n(For use in the Treasury/Bank)\n(in figures)\nRupees..............................................................................................\n(in words)\n______________________ (Signature of Accountant)\n_____________________________________ (Signature\n\t\t\t\tof Treasury/Bank Officer/Manager)\n(Stamp of Treasury/Bank)\nForm Vat-XVIII\nForm Vat-XVIII\nQuadruplicate\n[ See rule\n\t\t\t\t25(1)]\n(To be sent to the respective Appropriate Assessing Authority by Treasury)\nChallan for\n\t\t\t\tremittance of tax deducted at source\nUnder section 28(2)\n\t\t\t\tof the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\n0040 - Taxes on\n\t\t\t\tSales, trade, etc.\n.......................................\nRemitted in\n\t\t\t\t.................................\n(Branch)\n{\nTreasury/Sub -Treasury State Bank of\n\t\t\t\tIndia ____________________\n(1)\nName and Address of the Employer\nPayment on account of Amount (in figures) Rs. 105- Value Added Tax 01-Tax Collection 02-Composition of Tax 03-Licence & Registration Fees 04-Interest 800-Others receipts 81-Other items Total\nPayment on account of\nAmount (in figures) Rs.\n105- Value Added Tax\nValue Added Tax\n01-Tax Collection\n02-Composition of Tax\n03-Licence & Registration Fees\n04-Interest\n800-Others receipts\n81-Other items\nTotal\n(2)\nRegistration No........................\n(3)\nTIN, if any available\n(4)\nPeriod to which payment relates from\n\t\t\t\t_______________to_________________\n(5)\nAmount remitted in figure:\nAmount in words\n\t\t\t\t(Rupees........................................... ......................................................... \n\t\t\t\tonly)\nPlace:\nSignature of the employer or authorised\n\t\t\t\trepresentatives\nDate:\n(For use in the Treasury/Bank)\n(in figures)\nRupees..............................................................................................\n(in words)\n______________________ (Signature of Accountant)\n_____________________________________ (Signature\n\t\t\t\tof Treasury/Bank Officer/Manager)\n(Stamp of Treasury/Bank)\nForm Vat-XIX\nForm Vat-XIX\n[ See rule 39(3) of the Goa Value Added Tax Rules, 2005]\nNotice of Rectification of Clerical or Arithmetical Mistake\nTIN\n(i) appear in person or through authorised representative; and\n(ii) produce or cause to produce your books of accounts relating to aforesaid period in support of your objections, if any, which you may wish to raise in relation to these proceedings at ...........................(place)...........(time) ..............(date).\nSignature........................ Assessing Authority\nForm Vat - XX\nForm Vat - XX\n( See rule 44(2) of the Goa Value Added Tax Rules, 2005)\nDeclaration\n(a).............\n(b) TIN number of the consignor.....................................\n(b) TIN number of the consignee.....................................\n.............................................................................\n(transport co. owner of the vehicle, etc)..............................\n........................................ Signature of the consignor or his authorised agent\n(a) Details of the vehicle with its number.\n....................................................................................................\n(b) Name and address of the driver of the vehicle.\n.....................................................................................................\n(c) Name and full address of the person in-charge of the goods\n....................................................................................................\nI, .....................being the ....................declare that to the best of my knowledge and belief the above statements are true and correct.\n...................................... (Signature or thumb Impression of The driver or the person in charge of goods\n----------------------------------------------------- (to be completed in the office of Check-Post)\nOfficer-in-charge of the Check-Post\n............................ (Signature)\nNote: To be filled in triplicate\nNote:\n(a) here mention the words \"original', duplicate' and \"triplicate'.\nForm Vat - XXI\nForm Vat - XXI\n[ See rule 56 of the Goa Value Added Tax Rules, 2005]\nApplication for Enrolment as A Commercial Tax Practitioner\n___________________ Signature of the applicant\nAcknowledgement\nAcknowledgement\n1.\n2.\n3.\nN.B.\n[ Form Vat - XXII ]\nForm Vat - XXII\n[ See rule 56(6) of the Goa Value Added Tax Rules, 2005]\nCertificate Of Enrolment\nCertificate Of Enrolment\nSpace for Photograph\n( ) Commissioner of Commercial Taxes\n( ) Commissioner of Commercial Taxes\nN. B.:\nForm - Vat XXIII\nForm - Vat XXIII\n( See rule 41 of the Goa Value Added Tax Rules, 2005)\nCertificate of Recovery of Arrears\nCertificate of Recovery of Arrears\n(2) TIN\nSignature_______________\n______________Ward\nForm Vat - XXIV\nForm Vat - XXIV\n[ See rule 14(v)]\nApplication by an Employer for the grant of Registration under Section 28(1) of the\nGoa Value Added Tax Act, 2005 (Act 9 of 2005)\n_____________________ Signature of the Employer\nForm Vat-XXV\nForm Vat-XXV\n[ See rule 15(2)]\nRegistration Certificate for an Employer\nRegistration Certificate for an Employer\n(1) Name of the employer:\n(2) Permanent address of the employer:\n(3) TIN, if any:\n(4) Nature of Works Contract:\n(5) Date of validity of Registration Certificate: From\n\t\t\t\t________________to _________________\n_____________________ Signature of Assessing Authority\n(Seal of Assessing Authority)\nRenewal\nRenewal\nDate of renewal\nPeriod to which renewed\nSignature of Appropriate Assessing Authority\nForm Vat - XXVI\nForm Vat - XXVI\n[ See rule 9(1)]\nApplication for Refund of Tax under Section 34(1) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nApplication for Refund of Tax under Section 34(1) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\n(2) TIN\nSr. No.\nSale Invoice\nDescription of goods\nQuantity\nSale price of goods\nName and address of the purchaser\nMode of dispatch with supporting documents\nMode of Payment.\nNo.\nDate\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\nSr. No.\nDealer from whom goods purchased (Name &\n\t\t\t\taddress)\nTIN\nTax Invoice\nDescription of goods\nNo.\nDate\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nQuantity\nPrice of goods\nTax Charged\nPurpose of purchase i.e. for use in manufacture\n\t\t\t\tor for resale.\n(7)\n(8)\n(9)\n(10)\nDeclaration\nDeclaration\nSignature of the dealer or his authorised representative\nStatus.........................\nForm Vat - XXVII\nForm Vat - XXVII\n[ See rule 25(2) of the Goa Value Added Tax Rules, 2005]\nQuarterly Statement of Tax Deducted at Source for the Period\nQuarterly Statement of Tax Deducted at Source for the Period\nFrom ___________ To ___________\nSr. No.\nName & address of the contractor\nTIN\nPeriod\nTDS Amount\n* enclose separate statement, if necessary\nDeclaration\nDeclaration\n______________________________________ Signature of the employer or his representative\nForm Vat - XXVIII\nForm Vat - XXVIII\n[ See rule 25(2)(iv) of the Goa Value Added Tax Rules, 2005]\nRegister for Tax Deduction at Source Made under Section 28 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nRegister for Tax Deduction at Source Made under Section 28 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nSr. No. of certificate of tax deduction at\nTo whom issued with his TIN\nDate of issue\nAmount for which issued\nChalan/ Scroll No. and date of remittance of the\n\t\t\t\tamount in Government Treasury\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nForm Vat - XXIX\nForm Vat - XXIX\n( See rule 5(1) of the Goa Value Added Tax Rules, 2005)\nApplication for claim of reimbursement of tax paid on purchases made by specialized agencies of UNO, etc. under sub-section (1) of section 6 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\nApplication for claim of reimbursement of tax paid on purchases made by specialized agencies of UNO, etc. under sub-section (1) of section 6 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)\n_______________________ Signature of authorised officer\nStatus & Office seal________\n(Original/Duplicate/Triplicate/Quadruplicate)\nForm Vat - XXX\nForm Vat - XXX\n[ See rule 57]\n[ See rule 57]\nDeclaration\nDeclaration\n(Under Entry (23) of Schedule \"B' to the Goa Value Added Tax Act, 2005)(Act 9 of 2005)\nSr No:\nYear :\n(1)\nI/We am/are registered dealer holding TIN\nand that the registration granted to me/us is in force as on\n\t\t\t\tthis date.\n(2)\nThe goods specified in the Tax Invoice No.\n\t\t\t\t..............dated..............of M/s. ..................\n.......................................... holder of TIN\nhave been purchased by me/us as Capital goods as defined in\n\t\t\t\tthe Goa Value Added Tax Act, 2005 (Act 9 of 2005) and that they\n\t\t\t\tare properly recorded in our books of accounts.\nSignature ..................................\nStatus .......................................\nN.B.:\nThe \"duplicate' shall be retained by the selling dealer for his record. The \"triplicate' shall be sent by the purchasing dealer immediately on its issue to the Commissioner keeping the \"quadruplicate' for his record.\nForm Vat - XXXI\nForm Vat - XXXI\n[ See rule 12 of the Goa Value Added Tax Rules, 2005]\nApplication for Raising Objection as to the Jurisdiction of any officer or Person\nApplication for Raising Objection as to the Jurisdiction of any officer or Person\nName and address of the dealer ......................................................\nTIN\nSignature............................... Name of the person\nsigning...........................\nRelation with dealer or persons\nForm Vat - XXXII\nForm Vat - XXXII\n[ See rule 56 (7) of the Goa Value Added Tax Rules, 2005]\nLetter of Authority\nLetter of Authority\nSignature:\nStatus:\nSignature:...................................\nEnrollment No., if any.................\n[Form Vat - XXXIII]\n[Form Vat - XXXIII]\n( See rule 58)\nDeclaration\nDeclaration\n[Under entry at serial number (53) of Schedule \"B' to the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005]\nDate: ..........................\n(1) ...... is the registered dealer holding TIN\nand that the registration granted\n\t\t\t\tto.......................................... is in force as on\n\t\t\t\tthis date.\n(2) The goods specified in the tax invoices and listed in the\n\t\t\t\ttable hereinbelow have been sold\n\t\t\t\tby.................................................. as\n\t\t\t\tindustrial inputs/packing material covered under entry at serial\n\t\t\t\tnumber(53) of Schedule 'B' to the Goa Value Added Tax Act, 2005\n\t\t\t\t(Goa Act 9 of 2005) as indented by the respective purchasing\n\t\t\t\tdealers for use by them in the manufacture of goods for sale.\nTable\nTable\nPeriod from ...................... to ......................\n\t\t\t\t(quarter)\nYear: .....................\nSr. No.\nName and address of the purchasing dealer\nTIN\nDetails of goods sold\nInvoice No.\nDate\nAmount in Rupees (Rs)\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(i)\n(ii)\n(iii)\n(iv)\n(v)\n(vi)\n(vii)\nTotal\nSignature:\nStatus:\n[Form Vat-XXXIV]\n[Form Vat-XXXIV]\n( See rule 58)\nDeclaration\nDeclaration\n[Under entry at serial number (53) of Schedule \"B' to the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005)]\nDate: .................\n(1)...............................is the registered dealer holding TIN ............................................................ and that the registration granted to .................................................................................................. is in force as on this date.\n(2) The goods specified in the tax invoices and listed in table hereinbelow have been purchased by him as industrial inputs/packing materials covered by entry at serial number (53) of Schedule \"B' to the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005), for use in the manufacture of goods at our factory and not for resale.\nPeriod from ...................... to ......................\n\t\t\t\t(quarter)\nYear: .....................\nSr. No.\nName and address of the selling dealer\nTIN\nDetails of goods purchased\nInvoice No.\nDate\nAmount in Rupees (Rs)\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(i)\n(ii)\n(iii)\n(iv)\n(v)\n(vi)\n(vii)\nTotal\nSignature:\nStatus:\nNotifications\nNotifications\n[No. 4/5/2005-Fin(R&C) (18).]\nSchedule\nSr. No.\nHeading No.*\nSub-Heading No.*\nDescription\n(1)\n(2)\n(3)\n(4)\n1.\n15.10\n.....\nAnimal (Including fish) fats and oils, crude, refined or\n\t\t\t\tpurified.\n2.\n15.06\n.....\nGlycerol, Crude, Glycerol waters and Glycerol lyes.\n3.\n15.07\n.....\nVegetable waxes (other than triglycarides), beewax, other\n\t\t\t\tinsect waxes and spermacell, whether or not refined or coloured;\n\t\t\t\tdegras; residues resulting from the treatment of fatty substances\n\t\t\t\tor animal or vegetable waxes.\n4.\n15.08\n.....\nAnimal or vegetable fats boiled, oxidized, dehydrated,\n\t\t\t\tsulphurised, blown, polymerized by heat in vacuum or in inert gas\n\t\t\t\tor otherwise chemically modified; inedible mixtures or\n\t\t\t\tpreparations of fats and oils of this chapter.\n5.\n17.02\n.....\nLiquid glucose (non medicinal).\n6.\n.....\n2204.1\nDenatured ethyl alcohol of any strength.\n7.\n26.02\n.....\nManganese ores and concentrates, including ferrugnicus\n\t\t\t\tmanganese ores and concentrate with a manganese content of 20% or\n\t\t\t\tmore, calculated on the dry weight.\n8.\n26.03\n.....\nCopper ores and concentrates.\n9.\n26.04\n.....\nNickel ores and concentrates.\n10.\n26.05\n.....\nCobalt ores and concentrates.\n11.\n26.06\n.....\nAluminium ores and concentrates.\n12.\n26.07\n.....\nLead ores and concentrates.\n13.\n26.08\n.....\nZinc ores and concentrates.\n14.\n26.09\n.....\nTin ores and concentrates.\n15.\n26.10\n.....\nChromium ores and concentrates.\n16.\n26.11\n.....\nTungsten ores and concentrates.\n17.\n26.12\n.....\nUranium or Thorium ores and concentrates.\n18.\n26.13\n.....\nMolybdenum ores and concentrates.\n19.\n26.14\n.....\nTitanium ores and concentrates.\n20.\n26.15\n.....\nNiobium, tantalum, Vanadium or Zirconium.\n21.\n26.16\n.....\nPrecious metal ores and concentrates.\n22.\n26.17\n.....\nOther ores and concentrates.\n23.\n26.18\n.....\nGranulated slag (slag sand) from the manufacture of iron or\n\t\t\t\tsteel.\n24.\n.....\n2707.10\nBenzole.\n25.\n.....\n2707.20\nToluol (Toluene).\n26.\n.....\n2707.30\nXylol (Xylenes).\n27.\n.....\n2707.40\nNaphthalene.\n28.\n.....\n2707.50\nPhenols.\n29.\n....\n2707.60\nCreosote oils.\n30.\n.....\n2710.90\nNormal Paraffin.\n31.\n.....\n2711.12\nButadine.\n32.\n.....\n2714.10\nBitumen.\n33.\n28.01\n.....\nFluorine, Chlorine, Bromine and Iodine.\n34.\n28.02\n....\nSulphur, sublimed or precipitated; colloidal sulphur.\n35.\n28.03\n....\nCarbon (carbon black and other forms of carbon not elsewhere\n\t\t\t\tspecified or included).\n36.\n28.04\n....\nHydrogen, rare gases and other non-metals.\n37.\n28.05\n....\nAlkali or alkaline-earth metals; rare-earth metals, scandium\n\t\t\t\tand yttrium, whether or not intermixed or inter alloyed, mercury.\n38.\n28.06\n....\nHydrogen chloride (hydrochloric acid); chlorosulphuric acid.\n39.\n28.07\n....\nSulphuric acid and anhydrides thereof; Olcum.\n40.\n28.08\n....\nNitric acid; sulphonitric acids.\n41.\n28.09\n....\nDiphosphorus pentaoxide; phosphoric acid and polyphosphoric\n\t\t\t\tacids.\n42.\n28.10\n....\nOxides of boron, boric acids.\n43.\n28.12\n....\nHalides and halide oxides of non-metals.\n44.\n28.13\n....\nSulphides of non-metals; commercial phosphorus trisulphide.\n45.\n28.14\n....\nAmmonia, anhydrous or in aqueous solution.\n46.\n28.15\n....\nSodium hydroxide (caustic soda); potassium hydroxides (caustic\n\t\t\t\tpotash); peroxides of sodium or potassium.\n47.\n28.16\n....\nHydroxide and peroxide of magnesium; oxides, hydroxides and\n\t\t\t\tperoxides of strontium or barium.\n48.\n2818.10\nAluminium hydroxides.\n49.\n28.19\n....\nChromium oxides and hydroxides.\n50.\n28.20\n....\nManganese oxides.\n51.\n....\n2821.10\nIron oxides and hydroxides.\n52.\n28.22\n....\nCobalt oxides and hydroxides; commercial cobalt oxides.\n53.\n28.23\n....\nTitanium oxide.\n54.\n28.25\n....\nHydrazine and hydroxylamine and their inorganic salts; other\n\t\t\t\tinorganic bases; other metal oxides, hydroxides and peroxides.\n55.\n28.26\n....\nFluorides; fluorosilicates, fluoroaluminates and other complex\n\t\t\t\tfluorine salts.\n56.\n28.27\n....\nChlorides, chloride oxides and chloride hydroxides; bromides\n\t\t\t\tand bromide oxides; iodides and iodide oxides.\n57.\n28.29\n....\nChlorates and Perchlorates; Bromates and Perbromates; iodates\n\t\t\t\tand periodates.\n58.\n28.30\n....\nSulphides; Polysulphides.\n59.\n28.31\n....\nDithionites and sulphoxylates.\n60.\n28.32\n....\nSulphides; thiosulphates.\n61.\n....\n2833.10\nCopper sulphate.\n62.\n28.34\n....\nNitrites, nitrates.\n63.\n28.35\n....\nPhosphinates (hypophosphites), phosphonates (phosphates);\n\t\t\t\tphosphates and polyphosphates.\n64.\n28.36\n....\nCarbonates; peroxocarbonates (percarbonates); commercial\n\t\t\t\tammonium carbonates containing ammonium carbamate.\n66.\n28.37\n....\nCyanides, cyanide oxides and complex cyanides.\n66.\n28.38\n....\nFulminates, cyanates and thiocynates.\n67.\n28.40\n....\nBorates; Peroxoborates (perborates).\n68.\n....\n2841.10\nSodium dichromate.\n69.\n....\n2841.20\nPotasium dischromate.\n70.\n28.44\n....\nRadioactive chemical elements and radioactive isotopes\n\t\t\t\t(including the fissile chemical elements and isotopes) and their\n\t\t\t\tcompounds; mixtures and residues containing these products.\n71.\n28.45\n....\nIsotopes other than those of heading No. 28.44 compounds,\n\t\t\t\tinorganic or organic of such isotopes, whether or not chemically\n\t\t\t\tdefined.\n72.\n28.46\n....\nCompounds, inorganic or organic, of rare earth metals of\n\t\t\t\tyttrium or scandium or of mixtures of these metals.\n73.\n28.48\n....\nPhosphides, whether or not chemically defined, excluding\n\t\t\t\tferrophosphorus.\n74.\n....\n2849.10\nCalcium Carbide.\n75.\n....\n2901.90\nEthylene, Propylene.\n76.\n29.02\n....\nCyclic Hydrocarbons.\n77.\n29.03\n....\nHalogenated, derivatives of Hydrocarbons.\n78.\n29.04\n....\nSulphonated; nitred or nitrosated derivatives of hydrocarbons,\n\t\t\t\twhether or not halogenated.\n79.\n....\n2905.10\nMethanol.\n80.\n....\n2905.90\nDi-Ethylene Glycol, Mono Ethylene Glycol, Triethyiene Glycol,\n\t\t\t\tEthylene Glycol, Heavy ethylene Glycol.\n81.\n29.06\n....\nCyclic alcohols and their halogenated, sulphonated, nitrated\n\t\t\t\tor nitrosated derivatives.\n82.\n29.06\n....\nHalogenated, sulphonated, nitrated or nitrosated derivatives\n\t\t\t\tof phenols or phenoalcohols.\n83.\n29.09\n....\nEthers, ether-alcohols peroxides, ether peroxides, ketone\n\t\t\t\tperoxides (whether or not chemically defined) and their\n\t\t\t\thalogenated, sulphonated, nitrated or nitrosated derivatives.\n84.\n29.10\n....\nEpoxides, Epoxyalcohols, epoxyphenols and epoxyethers, with a\n\t\t\t\tthree-membered ring and there halogenated, suphonated, nitrated\n\t\t\t\tor nitrosated derivattves.\n85.\n....\n2910.00\nEthylene Oxide\n86.\n29.11\n....\nAcetals and hemiacetals, whether or not with other oxygen\n\t\t\t\tfunction and their halogenated, sulphonated, nitrated or\n\t\t\t\tnitrosated derivatives.\n87.\n29.12\n....\nAldehydes, whether or not with other oxygen function; cyclic\n\t\t\t\tpolymers of aidehydes; paraformaldehyde.\n88.\n29.13\n....\nHalogenated, sulphonated, nitrated or nitrosated derivatives\n\t\t\t\tof products of heading No. 29.12.\n89.\n29.15\n....\nSaturated acyclic monocarboxylic acids and their anhydrides,\n\t\t\t\thalides, peroxides and peroxyacids; their halogenated,\n\t\t\t\tsulphonated, nitrated or nitrosated derivatives.\n90.\n29.16\n....\nUnsaturated acyclic monocarboxylic acids, cyclic\n\t\t\t\tmonocarboxylic acids, their anhydrides, halides, peroxides and\n\t\t\t\tperoxyacids; their halogenated, sulphonated, nitrated or\n\t\t\t\tnitrosated derivatives.\n91.\n29.17\n....\nPolycarboxylic acids, their anhydrides, halides, peroxides and\n\t\t\t\tperoxyacids; their halogenated, sulphonated, nitrated or\n\t\t\t\tnitrosated derivatives.\n92.\n29.18\n....\nCarboxylic acids, their anhydrides, halides, peroxides and\n\t\t\t\tperoxyacids; their halogenated, sulphonated, nitrated or\n\t\t\t\tnitrosated derivatives.\n93.\n29.19\n....\nPhosphoric esters and their salts, including lactophosphates;\n\t\t\t\ttheir halogenated, sulphonated, nitrated or nitrosated\n\t\t\t\tderivatives.\n94.\n29.20\n....\nEsters of other inorganic acids (excluding esters of hydrogen\n\t\t\t\thalides) and their salts, their halogenated, sulphonated,\n\t\t\t\tnitrated or nitrosated derivatives.\n95.\n29.21\n....\nAmine-function compounds.\n96.\n29.22\n....\nOxygen-function amino-compounds.\n97.\n29.23\n....\nQuaternary ammonium salts and hydroxides; lecithins and other\n\t\t\t\tphosphominolipids.\n98.\n29.24\n....\nCarboxyamide-function compounds; amide-function compounds of\n\t\t\t\tcarbonic acid.\n99.\n29.25\n....\nCarboxyamide-function compounds (including saccharin and its\n\t\t\t\tsalts) and imine function compounds.\n100.\n29.26\n....\nNitrile-function compounds.\n101\n29.27\n....\nDiazo-, Azo-orazoxy-compounds.\n102.\n29.28\n....\nOrganic derivatives of hydrazine or of hydroxylamine.\n103.\n29.30\n....\nOrgano-sulphur compounds.\n104.\n29.31\n....\nEthylene Diamine Tetra acetic Acid, Nitrillo Triacetric Acid\n\t\t\t\tand their derivatives\n105.\n29.32\n....\nHeterocyclic compounds with oxygen hetero-atom(s) only.\n106.\n29.33\n....\nHeterocyclic compounds with nitrogen hetero-atom(s) only.\n107.\n29.34\n....\nNucleic acids and their salts; other heterocyclic compounds\n108.\n29.35\n....\nSulphonamides.\n109.\n29.38\n....\nGlycosides, natural or reproduced by synthesis and their\n\t\t\t\tsalts, ethers, esters and other derivatives.\n110.\n29.39\n....\nVegetable alkaloids, natural or reproduced by synthesis, and\n\t\t\t\ttheir salts, ethers, esters and other derivatives.\n111.\n29.42\n....\nEthylene Diamine Tetra Acetic Acid, Nitrillo Triacetric Acid\n\t\t\t\tand their derivatives.\n112.\n32.01\n....\nTanning extracts of vegetable origin; tannis and their salts,\n\t\t\t\tethers, esters and other derivatives.\n113.\n32.02\n....\nSynthetic organic tanning substances; Inorganic tanning\n\t\t\t\tsubstances; tanning preparations, whether or not containing\n\t\t\t\tnatural tanning substances; enzymatic preparations for\n\t\t\t\tpre-tanning.\n114.\n32.03\n....\nColouring matter of vegetable or animal origin (including\n\t\t\t\tdyeing extracts but excluding animal black), whether or not\n\t\t\t\tchemically defined; preparations based on colouring matter or\n\t\t\t\tvegetable of animal origin as specified in Note 3 to this\n\t\t\t\tchapter.\n115.\n32.04\n....\nSynthetic organic colouring matter, whether or not chemically\n\t\t\t\tdefined; preparations based on synthetic organic colouring matter\n\t\t\t\tas specified in Note 3 to this Chapter; synthetic organic\n\t\t\t\tproducts of a kind used as fluorescent brightening agents or as\n\t\t\t\tluminophores, whether or not chemically defined.\n116.\n32.05\n....\nColour lakes; preparations based on colour lakes, as specified\n\t\t\t\tin Note 3 to this chapter.\n117.\n....\n3207.10\nGlass frit and other glass, in the form of powder, granules or\n\t\t\t\tflakes.\n118.\n32.11\n....\nPrepared driers.\n119.\n....\n3215.90\nPrinting ink whether or not concentrated or solid.\n120.\n35.01\n....\nCasein, caseinates and other casein derivatives, casein glues.\n121.\n35.07\n....\nEnzymes; prepared enzymes not elsewhere specified or included.\n122.\n38.01\n....\nArtificial graphite; colloidal or semicolloidal graphite;\n\t\t\t\tpreparations based on graphite or other carbon in the form of\n\t\t\t\tpastes, blocks, pastes or other semi-manufactures.\n123.\n38.02\n....\nActivated carbon, activates natural mineral products, animal\n\t\t\t\tblack, including spent animal black.\n124.\n38.04\n....\nResidual lyes from the manufacture of wood pulp, whether or\n\t\t\t\tnot concentrated, desugared or chemically treated, including\n\t\t\t\tlignin sulphonates, but excluding tall oil of heading No. 38.03.\n125.\n38.06\n....\nRosin and resin acids, and derivatives thereof, rosin spirit\n\t\t\t\tand rosin oils, run gums.\n126.\n38.07\n....\nWood tar, wood tar oils, wood creosote, wood naphtha,\n\t\t\t\tvegetable pitch, brewers pitch and similar preparations based on\n\t\t\t\trosin, resin acids or on vegetable pitch.\n127.\n38.09\n....\nFinishing agents, dye carriers to accelerate the dyeing or\n\t\t\t\tfixing of due-stuffs and other products and preparations (for\n\t\t\t\texample, dressings and mordants), of a kind used in textile,\n\t\t\t\tpaper, leather or like industries, not elsewhere specified or\n\t\t\t\tincluded.\n128.\n38.12\n....\nPrepared rubber accelerators, compounded plasticisers for\n\t\t\t\trubber or plastics, not elsewhere specified or included,\n\t\t\t\tanti-oxidising preparations and other compound stabilizers for\n\t\t\t\trubber or plastics.\n129.\n38.14\n....\nReducers and blanket wash/roller wash used in the printing\n\t\t\t\tindustry.\n130.\n38.15\n....\nReaction initiators, reaction accelerators and catalytic\n\t\t\t\tpreparations, not elsewhere specified or included.\n131.\n38.17\n....\nMixed alkylbenzenes and mixed alkylnaphthalenes, other than\n\t\t\t\tthose of heading No. 27.07 or 29.02.\n132.\n38.18\n....\nChemical elements doped for use in electronics, in the form of\n\t\t\t\tdiscs, wafers or similar forms; chemical compounds doped for use\n\t\t\t\tin electronics.\n133.\n38.23\n....\nIndustrial monocarboxylic fatty acids, acid oils from\n\t\t\t\trefining, industrial fatty alcohols.\n134.\n....\n3824.90\nRetarders used in the printing industry.\n135.\n....\n3901.10\nLLDPE/LDPE.\n136.\n....\n3901.20\nHDPE.\n137.\n39.02\n....\nPolymers of propylene or of other olefins, in primary forms.\n138.\n....\n3904.10\nPVC\n139.\n39.06\n....\nAcrylic polymers in primary forms.\n140.\n39.07\n....\nPolyacetals, other polyethers and epoxide resins, in primary\n\t\t\t\tforms, polycarbonates, alkyd resins, polyallyiesters and other\n\t\t\t\tpolyesters, in primary forms.\n141.\n....\n3907.60\nPolyethyiene Terephalate Chips.\n142.\n39.08\n....\nPolyamides in primary forms.\n143.\n39.09\n....\nAmino-resins polyphenylene oxide, phenolic resins and\n\t\t\t\tpolyurethanes in primary forms.\n144.\n39.10\n....\nSilicones in primary forms.\n145.\n39.11\n....\nPetroleum resins, coumarone-indene resins, polyterpenes,\n\t\t\t\tpolysuophides, polysulphones and other products specified in Note\n\t\t\t\t3 to this Chapter, not elsewhere specified or included in primary\n\t\t\t\tforms.\n146.\n39.12\n....\nCellulose and its chemical derivatives, and cellulose others,\n\t\t\t\tnot elsewhere specified or included in primary forms.\n147.\n39.13\n....\nNatural polymers (for example, alginic acid) and modified\n\t\t\t\tnatural polymers (for example, hardened proteins, chemical\n\t\t\t\tderivatives of natural rubber), not elsewhere specified or\n\t\t\t\tincluded, in primary forms.\n148.\n39.14\n....\nIon-exchangers based on polymers of heading Nos. 39.01 to\n\t\t\t\t49.13. in primary forms.\n149.\n39.19\n....\nSelf adhesive plates, sheets, film foil, tape, strip of\n\t\t\t\tplastic whether or not in rolls.\n150.\n....\n3920.32\nFlexible plain films.\n151.\n39.23\n....\nArticles for the packing of goods, of plastics; namely boxes,\n\t\t\t\tcases, crates, containers, carboys, bottles, jerry cans and their\n\t\t\t\tstoppers lids, caps of plastics (but not including insulated\n\t\t\t\tware).\n152.\n40.01\n....\nNatural Rubber, balala, gutta percha, Guayule, chicle and\n\t\t\t\tsimilar natural gums, in primary forms or in plates, sheets or\n\t\t\t\tstrips.\n153.\n40.02\n....\nSynthetic rubber and factice derived from oils in primary\n\t\t\t\tforms or in plates, sheets or strip; mixtures of any product of\n\t\t\t\theading No. 40.01 with any product of this heading in primary\n\t\t\t\tforms or in plates, sheets or strip.\n154.\n40.03\n....\nReclaimed rubber in primary forms or in plates, sheets or\n\t\t\t\tstrip.\n155.\n40.05\n....\nCompounded rubber, unvulcanised, in primary forms or in\n\t\t\t\tplates, sheets or strip, other than the forms and articles of\n\t\t\t\tunvulcanised rubber described in heading No. 40.06.\n156.\n47.01\n....\nMechanical wood pulp, chemical wood pulp, semi-chemical wood\n\t\t\t\tpulp and pulps of other fibrous cellulosic materials.\n157.\n48.19\n....\nCartons (including flattened or folded cartons) boxes\n\t\t\t\t(including flattened or folded boxes) cases, bags and other\n\t\t\t\tpacking containers of paper, paperboard, whether in assembled or\n\t\t\t\tunassembled condition.\n158.\n48.21\n....\nPaper printed labels and paperboard printed labels.\n159.\n48.23\n....\nPaper self adhesive tape and printed wrappers used for\n\t\t\t\tpacking.\n160.\n....\n5402.42\nPartially Oriented Yarn, Polyester Texturised yarn and waste\n\t\t\t\tthereof.\n161.\n....\n5503.20\nPolyester Staple Fibre and Polyester Staple Fibre Film.\n162.\n....\n5505.10\nPolyester Staple Fibre waste.\n163.\n....\n6305.10\nSacks and bags of a kind used for the packing of goods, of\n\t\t\t\tjute or of other textile based fibres of heading No. 53.03.\n164.\n70.07\n....\nCarboys, bottles, jars, phials of glass, of a kind used for\n\t\t\t\tthe packing of goods; stoppers, lids and other closures of glass.\n165.\n83.09\n....\nStoppers, caps and lids (including crown corks, screw caps and\n\t\t\t\tpouring stoppers) capsules for bottles, threaded bungs, bung\n\t\t\t\tcovers, seals and other packing accessories of base metal.\n166.\n13.02\n19.2\nCashewnut shell liquid.\n167.\n13.02\n19.90\nAcifrutol P63.\n168.\n15.16\n2\nSuppocire, ovucire.\n169.\n15.18\n.....\nLabrasol.\n170.\n25.19\n1\nNatural magnesium carbonate (magnesite).\n171.\n25.19\n9\nLight calcined magnesite.\n172.\n25.30\n2\nKieserite, Apsomite (natural magnesium sulphate).\n173.\n26.18\n....\nGranulated blast slags.\n174.\n27.10\n99\nRubber process oil (Elasto 541/710).\n175.\n28.11\n21\nCarbon dioxide.\n176.\n28.15\n12\nSodium hydroxide (caustic soda) in aqueous solution (soda lye\n\t\t\t\tor liquid soda).\n177.\n28.17\n....\nZinc Oxide, Zinc Peroxide.\n178.\n28.23\n1\nTitanium dioxide.\n179.\n28.24\nLitharge, red lead, Lead Suboxide.\n180.\n28.27\n1\nAmonium chloride.\n181.\n28.28\n....\nHypochlorites, commercial calcium hypochlorite, chlorites,\n\t\t\t\thypobromites.\n182.\n28.33\n26\nZinc Sulphate.\n183.\n28.33\n27\nBarium Sulphate.\n184.\n28.36\n3\nSodium Hydrogen carbonate (sodium bicarbonate).\n185.\n28.36\n5\nCalcium Carbonate.\n186.\n28.39\n19\nSodium Silicate.\n187.\n28.41\n61\nPotassium Permanganate.\n188.\n28.47\n....\nHydrogen peroxide, whether or not solidified with urea.\n189.\n29.01\n29\nAcythelene (whether in dissolved condition or not).\n190.\n29.03\n13\nChloroform.\n191.\n29.05\n9\nSorbitol Solution.\n192.\n29.14\n....\nKetones & quinones, whether or not with other oxygen\n\t\t\t\tfunction & their halogenated, sulphonated, nitrated or\n\t\t\t\tnitrosated derivatives.\n193.\n29.15\n7\nStearic acid.\n194.\n29.16\n19\nSodium chloride.\n195.\n29.18\n14\nCitric Acid.\n196.\n29.25\n11\nSaccharine and its salts.\n197.\n29.34\n91\nAminorex (INN), brotizolam (INN), clotiazepam (INN),\n\t\t\t\tcloxazolam (INN), haloxazolam (INN), ketazolam (INN), mesocarb\n\t\t\t\t(INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN)\n\t\t\t\tphenmetrazine (INN), & salts thereof.\n198.\n29.40\n......\nSugars (Chemically pure), other than sucrose, lactose,\n\t\t\t\tmaltose, glucose and fructose; Sugar ethers, sugar acetals, sugar\n\t\t\t\testers and their salts.\n199.\n30.03\n9\nGattaprine.\n200.\n32.04\n17.59\nColour pigment blue.\n201.\n32.06\n1\nPigments.\n202.\n32.06\n9\nPlastic colour pigments, filled master batches.\n203.\n32.14\n1\nGlaziers' putty, grafting putty, resin cements, caulking\n\t\t\t\tcompounds and other mastics; painters' fillings.\n204.\n33.01\n.....\nResinoids & essential oils for fragrances.\n205.\n33.01\n24\nPeppermint oil.\n206.\n33.02\n3\nSynthetic Perfumery compounds/mixtures of odoriferous\n\t\t\t\tsubstances.\n207.\n33.02\n1\nFlavouring Essences.\n208.\n33.04\n91\nTalc.\n209.\n34.02\n13\nSolubilisant Gamm.\n210.\n34.02\n9\nAcid slurry/Degresing Chemicals.\n211.\n37.07\n....\nChemical preparations for photographic uses (other than\n\t\t\t\tvarnishes, glues, adhesives and similar preparations).\n212.\n38.05\n1\nGum, wood or sulphate terpentine oil.\n213.\n38.08\n1\nAluminium phosphite.\n214.\n38.10\n1\nAcidic Chemicals/Pickling preparations.\n215.\n38.14\n00.10\nOrganic composite solvent & thinners.\n216.\n39.02\n1\nPP Granules.\n217.\n39.03\n2\nStyrene-acrylonitrile (SAN) copolymers.\n218.\n39.03\n3\nAcrylo nitrite butadiene, styrene (ABs) copolymers.\n219.\n39.03\n19.10\nMoulding powder (polystyren).\n220.\n39.04\n21.90\nPVC Parts.\n221.\n39.07\n3\nEpoxy powder coating, epoxide resins.\n222.\n39.07\n91\nUnsaturated polyesters.\n223.\n39.09\n4\nTerpene phenolic resins (TPR).\n224.\n39.15\n.....\nWaste, parings and scrap of plastics.\n225.\n39.15\n1\nReprocessed plastic granules.\n226.\n39.16\n9\nMonofilament rods.\n227.\n39.17\n.....\nPVC sleeves.\n228.\n39.18\n.....\nPlastic Roll, plastic bags.\n229.\n39.19\n.....\nBOPP Tapes, Cello tapes.\n230.\n39.20\n.....\nFlexible plastic film/adhesive tapes and Electronic grade\n\t\t\t\tmetalised plastic film, polypropylene strips.\n231.\n39.20\n31\nRigid/plain plates, sheets, films, Foil, strips and strapping\n\t\t\t\trolls of plastic.\n232.\n39.20\n37\nRigid/laminated plates, sheet, films foils and strips of\n\t\t\t\tplastics.\n233.\n39.2\n39\nPauches of various size.\n234.\n39.21\n.....\nAcoustic Foam.\n235.\n39.21\n19\nExpanded polystyrene sheets and slabs, blister pack.\n236.\n39.21\n90.1\nThermocole Packaging.\n237.\n40.02\n99.20\nTread rubber compound, cushion compound, cushion gum and tread\n\t\t\t\tgum for resoling or repairing or retreading rubber tyres.\n238.\n40.05\n2\nSolution dispersions other than compounded with carbon black\n\t\t\t\tor silica.\n239.\n40.06\n.....\nRods, tubes and profile of unvulcanised rubber.\n240.\n40.07\n.....\nVulcanised rubber thread and cord.\n241.\n40.08\n.....\nVulcanised rubber plates, block, sheets, strips rods and\n\t\t\t\tprofile and rubber stereos, other than hard rubeer.\n242.\n40.18\n90.30\nIndustrial gloves.\n243.\n43.10\n9\nWooden drums.\n244.\n44.10\n9\nWooden boxes.\n245.\n44.15\nPacking cases, boxes, crates, cable drums of wood\n\t\t\t\tpallet, box pallet of wood.\n246.\n45.01\n.....\nCork and articles of cork.\n247.\n47.03\n.....\nChemical wood pulp, soda or sulphate, other than dissolving\n\t\t\t\tgrades.\n248.\n47.04\n.....\nChemical wood pulp, sulphite, other than dissolving grades.\n249.\n48.08\n1\nCorrugated rolls.\n250.\n48.19\n12\nCartoons, boxes, containers and cases of corrugated paper or\n\t\t\t\tpaper board\n251.\n48.19\n19\nInners/outers Cartoons.\n252.\n72.26\n99.20\nFabricated mild steel components/extruded MS Components.\n253.\n72.29\n9\nCo2 Welding Wire Spool 0.8 mm.\n254.\n73.08\n6\nBall pens spring.\n255.\n73.10\n.....\nTin Containers.\n256.\n73.18\n21\nSpring washer and Plane washer.\n257.\n73.18\n23\nRivets.\n258.\n73.18\n29\nCirclips\n259.\n73.20\n90.90\nSprings and leaves, of iron and steel.\n260.\n74.08\n11\nCopper Wire.\n261.\n74.08\n19\nSuper enameled copper wire/strip.\n262.\n76.04\n10.20\nFabricated aluminium components.\n263.\n76.05\n.....\nAluminium wires.\n264.\n76.06\n.....\nAluminium Chequered plates, sheets and strips.\n265.\n76.07\n.....\nAluminium foil (whether or not printed or backed with paper,\n\t\t\t\tpaper board, plastic or similar backing materials).\n266.\n76.12\n1\nPrinted aluminium collapsible tubular containers/tubes.\n267.\n76.14\n9\nA.A.Conductors.\n268.\n76.16\n1\nNails, tacks, staples (other than those of heading 83.05),\n\t\t\t\tscrews, bolts, nuts, screw hooks, rivets, cotters, cotter-pin,\n\t\t\t\twashers and similar articles of aluminium.\n269.\n78.01\nUnwrought Lead.\n270.\n78.03\n3\nLead bar, rods, profiles and wires.\n271.\n78.04\n20\nLead powders and flashes.\n272.\n80.01\n2\nTin, Alloys.\n273.\n82.05\n.....\nWire clamps.\n274.\n83.11\n3\nCoated rods and cord wire, of base metal, for soldering,\n\t\t\t\tbrazing or welding by flame.\n275.\n83.12\n.....\nElectrical stamping and laminations.\n276.\n84.07\n.....\nSpark-ignition reciprocating or rotary internal combustion\n\t\t\t\tpiston engines.\n277.\n84.08\n.....\nCompression-ignetion internal combustion piston engines\n\t\t\t\t(Diesel or semi-diesel engines).\n278.\n84.14\n.....\nComponents of electric fan, Hot air discharger fan for\n\t\t\t\tacoustic enclosures.\n279.\n84.14\n99\nComponents and accessories of electric fans.\n280.\n84.15\n2\nVentilation & air conditioning systems of a kind used for\n\t\t\t\tpersons in motor vehicles.\n281.\n84.82\n91.13\nS. S. Ball/rollers.\n282.\n84.83\n9\nShaft for electrical motors.\n283.\n85.01\n.....\nElectrical motor and generator (excluding generator sets).\n284.\n85.03\n.....\nMotor Shafts, components of electric motors, bearing holding\n\t\t\t\tspring, circlips.\n285.\n85.04\n.....\nControl transformers.\n286.\n85.07\n90\nParts of electric accumulators including separators therefor.\n287.\n85.32\n22\nFixed variable or adjustable electrical capacitors.\n288.\n85.32\n24\nCeramic capacitor (dielectric, multilayer).\n289.\n85.33\n1\nFixed carbon resisters, composition or film type.\n290.\n85.33\n40.10\nPotentiometer.\n291.\n85.35\n.....\nElectrical Apparatus for switching or protecting electrical\n\t\t\t\tcircuits, or for making connection to or in electrical circuits\n\t\t\t\t(for example voltage limiters, surgesuppressors, plugs, junction\n\t\t\t\tboxes) for voltage exceeding 1000 volts.\n292.\n85.36\n41\nAll types of electrical relays.\n293.\n85.36\n.....\nElectrical apparatus for switching or protecting electrical\n\t\t\t\tcircuits under 1000 volts.\n294.\n85.36\n10.60\nElectronic fuses.\n295.\n85.38\nAluminium/copper sockets/terminals,\n\t\t\t\tindicating/pilot lamps and its accessories, and parts suitable\n\t\t\t\tfor use solely or principally with 8536.\n296.\n85.41\n1\nDiodes/transistors.\n297.\n85.44\n.....\nAll types of connectors required for panel boards.\n298.\n85.44\n9\nDPC Aluminium wires/strips.\n299.\n85.46\n.....\nElectrical Insulators.\n300.\n85.46\n20.19\nInsulation plate/fibre glass sleeves.\n301.\n90.02\n11\nLenses, prisms, mirror and other optical elements, of any\n\t\t\t\tmaterials (for cameras, projector or photographic enlargers or\n\t\t\t\treducers).\n302.\n90.26\n.....\nInstruments and apparatus for measuring or checking the flow\n\t\t\t\tlevel, pressure or other variables of liquids or gases.\n303.\n90.28\n1\nGas meters.\n304.\n90.28\n2\nLiquid meters.\n305.\n90.32\n.....\nAutomatic regulating or controlling instruments and apparatus.\n306.\n91.07\n.....\nTime Switches and time.\n307.\n91.08\n......\nWatch movement/modules\n308.\n91.12\n.....\nClock cases.\n309.\n91.13\n.....\nWatch Straps.\n310.\n91.14\n.....\nCrowns, Hand sets, watch dials.\n311.\n96.02\n.....\nWorked vegetable or mineral carving material and articles of\n\t\t\t\tthese materials, moulded or carved articles of wax, of stearin,\n\t\t\t\tof natural gums or natural resins or of modelling pastes, and\n\t\t\t\tother moulded or carved articles, not elsewhere specified or\n\t\t\t\tincluded, worked, unhardened gelatin (except gelatin of heading\n\t\t\t\t3503) and articles of unhardened gelatin.\n312.\n96.08\n.....\nParts of ball point pens including caps.\n313.\n2811\n22.00\nSilicon dioxide.\n314.\n3505\n20.00\nGlues.\n315.\n7019\n12.00\nFibre glass rovings.\n316.\n7019\n90.10\nGlass wool or glass fibre.\n317.\n7408\n11.10\nCopper welding wire.\n318.\n7802\n-\nLead waste and scrap.\n319.\n9119\n-\nWatch cases and parts thereof.\nNo. 4/5/2005-Fin(R&C)(1).\nNo. 4/5/2005-Fin(R&C)(3).\nNo. 4/5/2005-Fin(R&C)(4).\n(1) The goods should be purchased from a registered dealer within the State.\n(2) The subsequent dealer claiming such exemption shall be registered under the said Act.\n(3)Proof of payment of tax at first point of sales on such goods shall be adduced to the satisfaction of the Appropriate Assessing Authority.\nAnnexure\nAnnexure\n(1) Aviation spirit, Aviation turbine fuel and A.V. Gas other than covered by entry 34 of Schedule \"B', appended to the said Act.\n(2) High Speed Diesel (HSD).\n(3) Light Diesel Oil (LDO).\n(4) Motor Spirit which is commercially known as petrol including ethanol blended petrol.\n(5) Any other petroleum products not specifically described hereinabove or in any of the Schedules appended to the said Act other than kerosene oil, liquified petroleum gas, furnace oil and substitute furnace fuel including low sulphur heavy stock, naphtha and lubricating oil and grease.\nNo. 4/5/2005-Fin(R&C)(6).\nNo. 4/5/2005-Fin(R&C)(7).\nNo. 4/5/2005-Fin(R&C)(8).\nNo. 4/5/2005-Fin(R&C)(11).\n(1) Check-post at Molem............Sanguem Taluka.\n(2) Check-post at Dodamarg........Bicholim Taluka.\n(3) Check-post at Pollem............Canacona Taluka.\n(4) Check-post at Patradevi..........Pernem Taluka.\n(5) Check-post at Naibag............Pernem Taluka.\n(6) Check-post at Anjunem..........Satari Taluka",
"footnote": "",
"is_definition": false,
"sort_order": 92
}
],
"metadata": {
"Act ID": "goa117",
"Act Number": "Published vide Notification No. 4/5/2005-Fin(R&C) (2), dated 31-3-2005",
"Enactment Date": "",
"Act Year": "2005",
"Short Title": "Goa Value Added Tax Rules, 2005",
"Type": "STATE",
"Location": "Goa"
},
"updated_at": "2026-09-29 21:55:19"
}