THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body Notification No. 4/5/2005-Fin(R&C)(38) Dated 30th November, 2006

In exercise of the powers conferred by section 83 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) and all other powers enabling it in this behalf, the Government of Goa hereby makes the following rules, so as to further amend the Goa Value Added Tax Rules, 2005, as follows, namely:.

1. Short title and commencement..

(1) These rules may be called the Goa Value Added Tax (Fourth Amendment) Rules, 2006.

2. Amendment of rule 6-

In rule 6 of the Goa Value Added Tax Rules, 2005 (hereinafter referred to as the "principal Rules"), -

(i) in sub-rule (1), after the words "financial year"., wherever they occur, the expression ."or from the date of commencement of validity of registration certificate, as the case may be" shall be inserted;

(ii) in sub-rule (2),-

(a) in clause (vi), for the expression "entry (2)", the expression "entries (3), (4) and (6)" shall be substituted;

(b) for clause (vii), the following clause shall be substituted, namely:-

"(vii) is a non-resident dealer; and".;

"(viii) exceeds the limit of turnover, specified in column 3 of Schedule 'E' to the Act at any time during the year.";

(iii) in sub-rule (6), for the expression "quarterly in Form VAT-V in the appropriate Government treasury, within 30 days from the end of the quarter to which the payment relates", the expression "every month in Form VAT-V in the appropriate Government treasury, within 25 days from the expiry of each month to which the payment relates" shall be substituted;

(iv) in sub-rule (7), for the words "a copy of challan., the words "copies of challans" shall be substituted.

3. Amendment of rule 7.-

In rule 7 of the principal Rules,.

(i) in sub-rule (2), for the expression "Where a registered dealer makes sales of taxable and exempt goods", the expression "Where a registered dealer manufactures any goods, the sales of which are taxable and exempt" shall be substituted;

(ii) for the existing sub-rule (3), the following sub-rule shall be substituted, namely:-

"3. (i) No input tax credit shall be available to the purchasing registered dealer in respect of purchases made by him on the strength of sale bill or cash memorandum.

(ii) No input tax credit shall be available to the purchasing registered dealer in respect of purchases made from outside the State.

(iii) No input tax credit shall be available to the registered dealer in respect of exempt sales".

4. Insertion of new rule 9A..

After rule 9 of the principal Rules, the following rule shall be inserted, namely:.

"9A. Refund of input tax credit exceeding tax liability..

(1) When there is any unadjusted input tax credit exceeding tax liability whereby a dealer is entitled for refund of tax, the Appropriate Assessing Authority shall proceed to refund such amount to the person concerned by issue of refund voucher in Form VAT.XII and by crediting the amount to the bank account declared by the dealer in the manner specified in rule 30, within three months from the date of filing of the last quarterly return of the respective financial year or from the date of filing of an application claiming such refund by the dealer, whichever is later.

(2) Interest due, if any, on refunds shall be paid as provided in sub-section (2) of section 33 of the Act, alongwith the principal amount, in the manner as provided in rule 30."

5. Amendment of rule 14..

In rule 14 of the principal Rules, for sub-rule (5), the following sub-rule shall be substituted, namely:.

"(5) (i) The employer effecting deduction of tax at source as required under sub-section (1) of section 28 of the Act, shall apply for registration to the Appropriate Assessing Authority in the prescribed Form VAT-XXIV hereto within 30 days from the date when the first payment is made to the contractor against execution of any works contract. No registration/renewal fee shall be payable on such application.

(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."

6. Amendment of rule 21.

In rule 21 of the principal Rules, after sub-rule (5), the following sub-rule shall be inserted, namely:.

"(5A) - (i) The dealer to whom the registration certificate is issued under sub--section (3) of section 18, on his becoming liable to pay tax under any other provisions of the Act, shall submit his certificate of registration to the Appropriate Assessing Authority for amendment accompanied with receipted copy of the challan in proof of payment of prescribed registration fees.

(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."

7. Amendment of rule 38..

In rule 38 of the principal Rules,.

(i) in sub-rule (2), for the word "rectifies", the words and figure "reviews//rectifies" shall be substituted;

(ii) after sub-rule (2), the following sub-rules shall be inserted, namely:.

"(3) The provisions of rules 32 and 33 shall apply mutatis mutandis to every application for revision:

Provided that the provisions of clause (a) of sub-rule (1) of rule 33 shall not apply to an application for revision of any order other than an order of assessment or re-assessment made under section 29 or section 31 and the appellate order made under section 35 of the Act, as the case may be.

(4) No application for review of an order shall be entertained, unless it is presented within 30 days from the date of such order and no application for revision of an order shall be entertained unless it is presented within 60 days from the date of such order:

Provided that an application for review or revision may, after the period so specified but not beyond 120 days from the date of order which is sought to be revised or reviewed, be entertained if the applicant satisfies the authority to which such application is made that he had sufficient cause for not presenting the application within such period.

Explanation: In computing the period of limitation specified in this sub-rule for presenting application for review or revision of an order, the time requisite for obtaining a copy of the order sought to be revised or reviewed shall be excluded."

8. Amendment of rule 52..

In sub-rule (1) of rule 52 of the principal Rules, clauses (viii) and (ix) shall be omitted.

9. Amendment of Forms-

In the principal Rules, .

(i) for the existing Form VAT.XIV, the following Form shall be substituted, namely-

.Form VAT-XIV

[See rule 6(3)]

Certificate of Composition of tax under section 7 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).

1. TIN

Registration No.:______

2. Ward

3. Name & Style of Business:

4. Address of the Principal place of Business

5. Nature of Business

6. Period of validity of Certificate of Composition of tax:

from

Certified that the dealer has been granted permission for compounding of tax under section 7 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005)

The dealer shall furnish quarterly return in Form VAT . IV alongwith the receipt of the payment of Composition Tax.

The application for renewal of the certificate should be made within 30 days from the date of its expiry.

Place:
Date:	(Seal of Assessing Authority)	............................................... Assessing Authority................. Ward

Note: Dealer who defaults in filing the returns within the prescribed time shall be disqualified for the composition of tax for the next two consecutive years.

RENEWAL

Date of renewal	Year for which renewed	Signature of Appropriate Assessing Authority

(ii) for the existing Form VAT.XXI, the following Form shall be substituted, namely:.

_________

.Form VAT.XXI

[See rule 56 of the Goa Value Added Tax Rules, 2005]

APPLICATION FOR ENROLLMENT AS A COMMERCIAL TAX PRACTITIONER

To,

The Commissioner of Commercial Taxes,

Panaji.

I, ........................................................... (address of the office/residence) ............................................................................................... hereby apply for enrolment of my name in the list of Commercial Tax Practitioner under Rule 56 of the Goa Value Added Tax Rules, 2005.

I, declare that I am qualified to attend before any Commercial Taxes Authorities under section 82 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005), in accordance with Rule 56 of the said Rules, in that.

(1) I am retired Officer of the Commercial Taxes Department of ............................... State and while in service I had worked as ............................................................ which is a post not lower in rank than that of Commercial Tax Inspector and that I have retired from service on superannuation/voluntary retirement before one year.

(2) I state that I posses the qualification mentioned in Rule 56 of the Goa Value Added Tax, Rules, 2005. Certified copies of certificates/degree/diploma, etc. alongwith originals and 2 copies of my latest photographs are enclosed herewith.

The above statements are true to the best of my knowledge and belief.

The original documents sent herewith be returned to me after verification.

Place:
Date:	....................................................... Signature of the applicant

Encl: As above.

ACKNOWLEDGMENT

Received an application in Form VAT . XXI from ................................................ alongwith enclosures stated below for enrolment under Rule 56 of the Goa Value Added Tax Rules, 2005.

Enclosures received:

(1)

(2)

(3)

N. B.: Originals will be returned after verification.

Place:
Date:
Serial No.	Receiving Officer

(iii) for the existing Form VAT - XXII, the following Form shall be substituted, namely-

GOVERNMENT OF GOA

COMMERCIAL TAXES DEPARTMENT

PANAJI-GOA

Form VAT - XXII

[See rule 56(6) of the Goa Value Added Tax Rules, 2005]

CERTIFICATE OF ENROLLMENT

This is to certify that within signed

Shri/Smt./................................................................................. having his/her office/residence at .................................................................

has been enrolled under No....................................................... as a Commercial Tax Practitioner under section 82 of the Goa Value

Added Tax Act, 2005 (Act 9 of 2005) read with rule 56 of the Rules framed thereunder.

Space for Photograph

( .................. )

Commissioner of commercial Taxes

N. B.: (1) This certificate needs to be produced before the Commercial Taxes Authorities on demand.

(2) The practitioner shall quote his enrolment No. in the authority letter to be produced to Commercial Taxes Authorities.