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Section

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Rules

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Notifications

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History

7 Composition of Tax-

18 Registration-

19 Special Provision regarding Liability to Pay Tax in certain Cases-

23 Dealer to declare the name of Manager of Business and Permanent Account Number-

24 Returns and Payment of Tax, Etc

25 Payment of Tax, etc-

29 Assessment-

30 Provisional Assessment-

31 Assessment of Escaped Turnover-

32 Protective Assessment-

33 Refund and Payment of Interest on Amount Refundable-

34 Provisional refund of tax in special circumstances-

54 Penalty for Failure to Register-

55 Penalty for Failure to File Return-

56 Penalty for Failure to Pay Tax when Due-

57 Penalty on Unauthorised Collection of Tax-

58 Penalty in relation to records-

59 Penalty in relation to false or misleading statements-

63 Special Mode of Recovery-

70 Accounts to be audited in certain Cases-

72 Accounts to be maintained by Dealers-

73 Production, Inspection of Accounts and Documents and Search of Premises-

74 Cross - Checking of Transactions-

76 Survey-

30 Refunds

47 Delegation of powers and duties--

Notification No. 4/5/2005-Fin(R&C)(115) Dated 24th December 2014.

I Schedule-Effective upto 23rd December 2014

THE GOA VALUE ADDED TAX RULES, 2005
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Body

FIRST SCHEDULE

(See rule 47)

Sr. No.	Section/ Rule	Description of Power	Designation of Officer
(1)	(2)	(3)	(4)
(1)	Sec.18, 19 & 28	Registration/Amendment/suspension and cancellation of certificate of registration.	Appropriate Assessing Authority
(2)	Sec. 29, 30, 31,32 and 32A	To make an assessment/re-assessment/provisional assessment/protective assessment/on the spot assessment and impose penalty, levy of interest.	- do -
(3)	Sec.7(1)	To grant permission to pay composition of tax in lieu of the net amount of tax payable including extension of permission and the other matters connected therewith.	- do -
(4)	Sec.24	To require the dealer to furnish the returns and data for the purpose of collecting statistics relating to any matter dealt with, by or in connection to this Act; exempt any dealer from furnishing returns or permit any such dealer to furnish them for such different periods.	- do -
(5)	Sec.25(4)(b)	To allow the dealer to pay tax, penalty, interest or the sum forfeited in installments.	- do -
(5A)	Sec. 7(3)	To permit the dealer to avail composition of tax after levy of penalty.	Additional Commissioner of Commercial Taxes
(5B)	Sec. 31A	To assess the dealer beyond the limitation period	Assistant Commissioner of Commercial Taxes ."
(6)	Sec 33/34, Rule 30/9	Refunds/Provisional refunds.	Additional Commissioner of Commercial Taxes /Assistant Commissioner of Commercial Taxes /Appropriate Assessing Authority
(7)	Sec. 63	Special mode of recovery	Appropriate Assessing Authority/Assistant Commissioner of Commercial Taxes.
(8)	Sec.70	To impose penalty for failure to furnish a copy of audit report within the prescribed time.	Appropriate Assessing Authority.
(9)	Sec. 72	To require the dealer to maintain accounts & records	-do-
(10)	Sec. 73	To require a dealer to produce accounts or documents, furnish any information, inspect the accounts books and other records, search premises and other related work.	Additional Commissioner/Assistant Commissioner of Commercial Taxes, Commercial Tax Officer/Assistant Commercial Tax Officers.
(11)	Sec. 74	To collect information, particulars for cross checking of transactions, etc.	-do-
(12)	Sec. 76	Survey/Inspection of the place of business.	-do-
(13)	Sec. 54,55.56,57,58 & 59	To impose penalties	Appropriate Assessing Authorities.