THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body Order No. CCT/12-22/2011-12/806 Dated 18th July, 2011

(Under Section 29 of The Goa Value Added Tax Act, 2005 read with Rule 27 of The Goa Value Added Tax Rules, 2005).

Sub: Method for Selection of Cases for VAT Audit assessments.

In exercise of the powers conferred under Section 29 of The Goa Value Added Tax Act, 2005 read with Rule 27 of The Goa Value Added Tax Rules, 2005, I, the undersigned, Commissioner of Commercial Taxes hereby specifiy the method for selection of assesses for the purpose of detailed assessments. The number of registered dealers to be selected for audit assessments under sub-section (1) of Section 29, shall be shown in column (3) of the table below on the basis of different types of dealers as mentioned in column (2) of the said Table:

Sr. No.	Class of Dealers	Percentage of dealers to be audited
1	Having turnover of sales of less than rupees twenty five lakhs	not more than 5%
2	Having turnover of sales of twenty five lakhs or above but less than fifty lakh rupees	not more than 5%
3	Having turnover of sales of fifty lakhs rupees or above but less than rupees one crore	not less than 5%
4	Having turnover of sales of rupees one crore and above but less than rupees five crores	not less than 20%
5	Having turnover of sales of rupees five crores and above	not less than 75%
6	Holding certificate of eligibility issued under The Goa Value Added Tax Deferment-cum--Net Present Value Compulsory Payment Scheme, 2005	not less than 50%
7	Enjoying payment of tax at a compounded rate under sub-section (1) of Section 7	not more than 5%

Apart from above the cent percent assessments of the dealers covered by sub-section (2) of Section 29 of the Act shall also be undertaken. The dealers who have not submitted any statutory delcaration forms or have submitted short are also to be taken up for 100 per cent assessment after being given an opportunity to produce these forms. The identification of individual cases based on the criterion fixed above shall be done by the respective Asstt. Commissioners of Commercial Taxes having jurisdiction over the ward & with the prior approval of Commissioner. While selecting the cases for detailed assessments following guidelines shall be followed.

1. Select all dealers for audit who have not shown a net out put tax growth of atleast 10 per cent vis-a-vis earlier year. In case in this process the percentage fixed above gets exceeded then to select the number of dealers within the percentage prescribed but with least growth or with negative output.

2. All Oil Company dealers being the largest contributors to the revenue should invariably be assessed every year.

3. High risk of evasion prone commodities such as covered by residuary Schedule such as ceramic and vitrified tiles, electrical goods, plywood, hardware, ect. and Schedule 'C' goods as well as all dealers involved in interstate trade wherein CST amount exceeds Rs.10,000/- be given double weightage in selecting the cases.

4. The dealers in whose case any concealment/ /misrepresentation has been detected in the past should invariably be selected for audit for at least next five years.

5. The dealers with proprietorship & partnerships concerns shall be given extra weightage as compared to other corporate bodies in the process of selection.

6. Government Departments/Local bodies and Government companies other then oil companies should not be taken up for audit unless specific input of worngdoing or loss of revenue/evasion is reported from any source.

After selection of cases based on above criteria and guidelines, the proposal be submitted to CCT through Addl. CCT for approval. Upon approval the Addl. CCT who shall be the overall in-charge of Audit Cell will be responsible to identify the officers to allot the selected cases and issue an order to the effect. The list shall be displayed on the website for general information of the public and dealers. In allotting the cases to Assessing officers following guidelines shall be followed.

1. All cases identified at Sr. Nos. 5 of the Table given hereinbefore shall be assigned only to Assessing officers not below the rank of Asstt. Commissioner if need be the said ACCT be provided with the assistance of CTO/ACTO if required.

2. All cases identified at Sr. No. 3 & 4 of the Table given hereinbefore shall be assigned only to Assessing officers not below the rank of Commercial Tax Officer.

3. All other cases can be assigned to any of the Asstt. Commissioners, C.T.O.s and A.C.T.O. as deemed fit by the Addl. Commissioner.

4. Due care should be taken by the Addl. CCT to give consideration to the capability of the Assessing officers in dealing with complex cases.

This order is only provisional valid until further orders and shall come into force at once.

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

S. G. Korgaonkar,

Commissioner of Commercial Taxes.

Panaji