THE GOA VALUE ADDED TAX RULES, 2005 FORMS
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Body

Form VAT-III

[See rule 23(1) of the Goa Value Added Tax Rules, 2005]

Return of Sales and of tax payable for the period from

(1) TIN :-

Valid upto

(2)	Name of the dealer
(3)	Address of the dealer
(4)	Turnover, taxable turnover of sales and computation of output tax.	Amount
A.	Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of state otherwise than by way of sale. (Details As per Annexure A)	____________
B.	Deductions (from the above sale)
	(1) Sales of exempted goods under rule 4(1)(b)	____________
	(2) Sales on which no tax is leviable under rule 4(1)(a)	____________
	(3) Sales in the course of inter-state trade under rule 4(1)(c)	____________
	(4) Sales in the course of import into or export out of India under rule 4(1)(c)	____________
	(5) Value of goods transferred or dispatched out of the state otherwise than by way of sales (stock transfeered) under rule 4(1)(e)	__________
	(6) Value of goods sent for sale to local agents under rule 4(1)(f)	____________
	(7) The amount of sale of goods returned within the prescribed time i.e. six months under rule 4(1)(d)	____________
	(8) Sum allowed as cash discount in the bill/tax invoice if it is included in the above sale under section 2(ad).	____________
	Total of (1) to (8)	____________
C.	Taxable Turnover of sales	____________
	(A - B)	____________

(5)	A. Rate wise bifurcation of sales and output tax
		Value	Tax
1.	Sales taxable @ 1%
2.	Sales taxable @ 5%
3.	Sales taxable @ 12.5%
4.	Sales of goods specified in Schedule 'C' (give rate wise)
B.	Total	____________	____________
		____________	____________

C. Sale of capital goods and industrial inputs claimed under entry (23) and (53) respe. of Schedule 'B' and included in taxable @ 5% sales shown above.	Amount of sales @5%
	Capital Goods	Industrial inputs
	Rs.	Rs.

(Please enclose separate statement of sales alongwith respective declaration in Form VAT-XXX and Form VAT-XXXIII)

(6) Turnover of purchases

	Exempted	Taxable	Taxable	Taxable	others
		(@1%)	(@5%)	(@12.5%)	( )

(i) Imports from out of India.	...................	...................	...................	...................	...................
(ii) Interstate purchases	...................	...................	...................	...................	...................
(iii) Consignment transfers	...................	...................	...................	...................	...................
(iv) Local purchases from registered dealers
a) Against tax invoices	...................	...................	...................	...................	...................
b) Against restricted tax invoice	...................	...................	...................	...................	...................
(v) Local purchases from composition dealers and unregistered dealers	...................	...................	...................	...................	...................
(vi) Others	...................	...................	...................	...................	...................

Total turnover of purchases	.........................................................................................
Details as per Annexure B	.........................................................................................

(Please enclose separate statement of purchases, if any made against declaration Form VAT= XXX or Form VAT-XXXIII)

(7) Input Tax Credit

(a)	Total admissible input tax on purchases covered under item 6(iv) above.	...................
(b)	Add:-	...................
	(i) ITC admissible on account of opening stock held on appointed date/date of registration	...................
	(ii) ITC admissible on capital goods
	(iii) ITC carried over from previous tax period	...................
	(iv) Entry tax paid, if any (photocopy of challans to be enclosed)	...................
	(v) 75% of net tax liability under the Net Present Value Compulsory Payment Scheme 2005.	...................
	Total of b(1) to b(5)	...................
	Total ITC of 7(a) & (b)	...................

(c )	Reverse credit on account of :-
	(i) Goods (purchases) returned within the prescribed time	...................
	(ii) On stock transfer (5%)-Section 6(3)	...................
	(iii) Apportionment for manufacturing of exempt goods	...................
	(iv ) Any of the contingencies covered under sub-section (2), (3) & (5) & 6 of Section 9.	...................
	(v) Others (please specify)	...................
	Total reduction (C(i) to C(v))
(8)	Total input tax credit (7 (a) & 7(b)-7(c))
(9)	Amount of tax payable/refundable/carried forward (5B-8)
(10)	Outstanding liability to be set off against excess ITC, if any, under
	(i) Goa VAT Act
	(ii) Goa Sales Tax Act
	(iii) Goa Tax on Entry of Goods Act
	(iv) Central Sales Tax Act
	Total
(11)	Net amount of tax refundable/carried forward (9-10)
(12)	No. and date of receipted challans under which payments are made and TDS Certificates attached to this return in proof of payment.

A.	No. and date of challan	Period	Amount

	1
	2
	3
	4		_______________
		Total
			_______________
B.	No. and date of TDS Certificates(Form VAT VII)	Period	Amount
	1
	2
	3		_______________
		Total
			_______________
	(Attach separate statement if space is insufficient)
	Total payments 12A & 12B	Rs.	_______________
(13)	Details of Bank Account (only the changes in the Bank Account if any during the return period to be reported)

Declaration

I Shri / Smt ____________________________of M/s ____________________________ do solemnly declare that the particulars disclosed in this return are true to the best of my knowledge and belief.

Place:	Signature______________
Date:	Proprietor/Partner/Director/

ANNEXURE A

Details of sales/transfer value

(i)	Name of the selling dealer
(ii)	TIN
(iii) Sr. No.	Name and address of the purchaser	TIN	Type of sales/stock transfer document issued (For e.g. Tax Invoice Restrictive Tax Invoice/Sale Bill/Cash Memorandum etc.	Tax Invoice Restrictive Tax Invoice/Sale Bill/Cash Memorandum/Transfer Note No	Date of Issue	Description of Commodity	Rate of tax	Value of goods	Amount of tax charged	Total Amount	Category of sale/Stock transfer made*
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)

*Category : E -Exempt, T- Sales on which tax is collected, R- Sales return, S- Stock transfer outside the State, Z- Zero rate sale, F -Sales effected through agents/branches in the State.

	Name and signature of the authorised person
	Date:

ANNEXURE B

List of purchases made/ transfer value received

(i)	Name of the Purchasing dealer
(ii)	TIN
(iii) Sr. No.	Name and address of the seller	TIN	Type of Purchase/stock transfer document received (For e.g. Tax Invoice Restrictive Tax Invoice/Sale Bill/Cash Memorandum etc.	Tax Invoice Restrictive Tax Invoice/Sale Bill/Cash Memorandum/Transfer Note No	Date of such document	Description of Commodity	Rate of tax charged if any	Value of goods	Amount of tax charged	Total Amount	Category of purchase/Stock transfer received*
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)

*Category : I-Import, O-Inter-State purchases, L-Local-purchase, S-Stock receipts from Head office/ /branches/principals outside the state, A-Purchases effected through agents/Branches, R- Purchase Returns

	Name and signature of the authorised person
	Status
	Date:

ANNEXURE C

(See rule 7A)

Details of Purchase & Sales

Sr. No.	Name of the selling Dealer	TIN	Purchase Invoice Details					Sales Invoice Details				Excess ITC
Sr. No.	Name of the selling Dealer	TIN	Invoice No.	Invoice Date	Description	Value (RS.)	Tax (Rs.)	Sales Invoice	Sales Date	Value	Tax	Excess ITC
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)

	Name and signature of the authorised person
	Status
	Date:

ANNEXURE D

(See rule 7A)

(i)	Name and address of the selling dealer
(ii)	TIN
(iii) Sr. No.	Name and address of the purchasind dealer	TIN	Tax Invoice No	Date of Tax Invoice	Description/Commodity/goods	Taxable Value of goods	Amount of tax charged	Total Amount of tax Invoice
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

Declaration

I/We ___________ hereby declare that the information furnished herein are true, correct and complete

to the best of my/our knowledge and belief.

	Name and signature of the authorised person
	Status
	Date: