GOA VALUE ADDED TAX RULES, 2005

 

1.         Short title and commencement

2.         Definitions

3.         Tax period

4          Determination of taxable turnover

5.         Reimbursement of tax to specialized agencies of UNO, etc.

6.         Composition of tax

7.         Input tax credit

8.         Input tax credit on stock held on the appointed day

9.         Refund in case of export

10.       Particulars of sale bill or cash memorandum

11.       Credit and debit notes

12.       Raising objection as to the jurisdiction of any officer or person

13.       Subordination of officers

14.       Registration of dealers

15.       Grant of registration certificate

16.       Renewal of certificate of registration

17.       Cancellation of registration certificate

18.       Cancellation of registration certificate consequent on cancellation of certificate under the Central Sales Tax Act,1956

19.       List of cancellation of registration certificate and its publication

20.       Information to be furnished regarding change in business, etc.

21.       Amendment of the certificate of registration

22,       Declaration of the name of manager of business

23.       Tax returns

24.       Tax payments

25,       Certificate for tax deduction at source

26.       Intimation regarding PAN

27.       Assessments

28.       Provisional and protective assessment

29.       Escaped assessment, re‑assessment of tax, etc,

30.       Refunds

31.       To whom appeal should be made

32.       How the memorandum of appeal shall be presented

33.       What should accompany the memorandum of appeal

34.       Stay of disputed amount of tax

35.       Hearing and recording of evidence

36.       Application for revision or review

37.       Order of higher authorities shall be binding on subordinate authority

38.       Review of orders

39.       Rectification of clerical or arithmetical mistakes

40.       Application for clarification

41.       Recovery of arrears

42.       Audit of accounts

43.       Maintenance of records

44.       Establishment of check‑post

45.       Nomination of head of office in the case of dealer having more than one place of business

46.       Payment of fees

47.       Delegation of powers and duties

48.       Powers conferred upon any authority may be exercised by an authority superior to that authority

49.       Business owned by a person under disability

50.       Business forming part of estate under the control of a court

51.       Superintendence and control of the administration under the Act

52.       jurisdiction

53.       Penalty

54.       Supply of copies of records (except the records of the Tribunal) shall be regulated according to the provisions setout in the Third Schedule

55.       Compounding of offence

56.       Conditions regarding enrolment of Sales Tax Practitioner

57.       Declaration for purchase of capital goods

 

FIRST SCHEDULE

 

SECOND SCHEDULE‑         REGISTRATION/RENEWAL CHARGES UNDER THE GOA VALUE ADDED                                                  TAX ACT, 2005

 

THIRD SCHEDULE‑RULES    FOR SUPPLY OF COPIES OF RECORDS UNDER RULE 54