THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body Notification No. 4/5/2005-Fin(R&C)(57) Dated 30th December, 2008.

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 (Sixth Amendment) Rules, 2008.

(2) They shall come into force at once.

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), for the existing proviso, the following provisos shall be substituted,

namely:-

"Provided that the Appropriate Assessing Authority may entertain an application for composition of tax filed by the dealer beyond said thirty days but not later than 60 days from the date of commencement of financial year or from the date of commencement of validity of registration certificate as the case may be, on payment of late fee of Rs.50/- per day of delay or a sum of Rs.1000/-, whichever is higher.

Provided further that upon an application made by the dealer to the Commissioner, the Commissioner may, by order, for reasons to be recorded in writing, direct the Appropriate Assessing Authority to entertain the application for composition of tax made after said sixty days but within one hundred and fifty days, from the date of commencement of financial year or from the date of commencement of the validity of registration certificate, as the case may be, on payment of late fee of Rs. 100/- per day of delay beyond said 60 days or a sum of Rs.5,000/-, whichever is higher,in addition to the late fee for the period specified in first proviso above. The dealer shall submit his application to the Commissioner alongwith application in Form VAT XIII and receipted copy of the challan in proof of payment of late fee and court fee stamps of the value specified in rule 46 towards processing fee.";

(ii) in sub-rule (4), for the existing proviso, the following provisos shall be substituted, namely:-

"Provided that the Appropriate Assessing Authority may entertain an application for renewal of certificate of composition of tax beyond said thirty days but not later than sixty days from the date of expiry of the said certificate, on payment of late fee of Rs. 50/- per day of delay or a sum of Rs. 1000/-, whichever is higher.

Provided further that upon an application made by the dealer to the Commissioner, the Commissioner may, by order, forreason to be recorded in writing direct the Appropriate Assessing Authority to entertain the application for renewal of the said certificate, made beyond sixty days, but within one hundredand fiftydays from the date of expiry of said certificate, on payment of late fee of Rs. 100/- per day of delay beyond 60 days, or a sum of Rs. 5000/-, whichever is higher in addition to the late fee for the period specified in first proviso above. The dealer applying to the Commissioner for renewal of certificate of Composition of tax shall make an application on plain paper and submit the receipted copy of the challan in proof of payment of late fee, the certificate issued to him by the Appropriate Assessing Authority and court fee stamps of the value specified in Rule 46 towards processing fees.".

3. Amendment of rule 9.-

In rule 9 of the principal Rules, in sub-rule (2), the following proviso shall be inserted, namely:-

"Provided that no refund exceeding rupees fiteen lacs shall be made without prior approval of the Commissioner.".

4. Amendment of rule 23.-

In rule 23 of the principal Rules, in sub-rule (1), the following proviso shall be inserted, namely:-

"Provided that the Commissioner may, for better compliance of the tax returns, by order, direct that the returns be accepted beyond said 30 days but not later than 60 days, fromthe end of quarter without payment of penalty, as special cases.".

5. Amendment of rule 30.-

In rule 30 of the principal Rules, in sub-rule (3), the following proviso shall be inserted, namely:-

"Provided that no refund exceeding rupees one crore shall be made without prior approval of the Commissioner.".

6. Substitution of rule 42.-

For rule 42 of the principal Rules, the following rule shall be substituted, namely:-

"42 - Audit of Accounts.-

(1) The dealer liable to get his accounts audited as required under sub-section (1) of section 70 of the Act, shall submit to the Appropriate Assessing Authority the audited statement of accounts in Form VAT XV, on or before the last date of the tenth month immediately after the end of the relevant year. The audit report shall be signed and verified by the Chartered Accountant setting forth all the particulars and certificates as required in the said Form.

(2) The audit report in Form VATXV, whenever received in the office of Appropriate Assessing Authority, the same shall be officially acknowledged and recorded serially in the register. Wherever, such audit report is not filed within the time specified in sub-rule (1), the dealer shall deposit the penalty as specified in subsection (3) of section 70 of the Act and the receipted copy of the challan thereof shall be submitted alongwith the audit report.

(3) Any dealer desiring to apply for remission of penalty payable/paid under sub-section (3)of section 70 of the Act, shall file his application before the Commissioner alongwith photo copies of the audit report in Form VAT XV,receipted copy of the challan in proof of payment of the penalty sought to be remitted and court fee stamps of the value specified in rule 46. The application shall contain the grounds for remission of penalty. Itshall further be endorsed on the application by the dealer that,

(a) the amount of tax due as per the audit report has been admittedly paid;

(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.

(4) The Commissioner shall, after considering all relevant material produced before him in this behalf and after thedealer is heardinthe matter,pass an order fixing quantum of remission to be allowed to the dealer.".

7. Amendment of rule 46.-

In rule 46 of the principal Rules, after item (viii), the following items shall be inserted, namely:-

"(ix) on application to the Commissioner for composition of tax.	Rs. 250/
(x) on application to the Commissioner for renewal of certificate of composition	Rs. 250/
(xi) on application to the Commissioner, under rule 55 for compounding of offence	Rs. 250/
(xii) on application to the Commissioner, under rule 42(3) for remission of penalty	Rs. 250/-"

8. Amendment of rule 55.-

In rule 55 of the principal Rules, after sub-rule (1), the following sub-rule shall be inserted, namely:-

"(1A) (i) The application under sub-rule (1) shall be filed in duplicate, and courtfee stamps of the value as specified in rule 46, shall be duly affixed thereon.

(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.

(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.

(iv) The applicant shall submit any other information that may be necessary for consideration of the application for compounding of offence.".

By order and in the name of the Governor of Goa.