1. Short
title, extent and commencement
4. Taxes
payable by a dealer or a person
5. Levy
of value added tax on goods specified in the schedule
6. Reimbursement
and exemption of tax
8. Net
tax of a registered dealer
10. Input
tax credit exceeding tax liability
11. Tax
invoice, sale bill or cash memorandum
15. Persons appointed under section 13 and members of Tribunal to
be public servants
16. Powers
of Tribunal and Commissioner
19. Special
provision regarding liability to pay tax in certain cases
22. Information to be furnished regarding
changes in business, etc.
23. Dealer to declare the name of manager of business and
permanent account number
24, Returns
and payment of tax, etc.
26. Collection
of tax by registered dealer
27, Unauthorised
collection of tax and forfeiture thereof
31. Assessment
of escaped turnover
33. Refund
and payment of interest on amount refundable
34. Provisional
refund of tax in special circumstances
39. Revision/
Review by Commissioner
41. Power
to rectify error apparent on the record
42. Power
to transfer proceedings
44. Offences
relating to registration
45. Offences
relating to tax invoices, credit notes and debit notes
47. Failure
to comply with recovery provisions
48. Failure
to maintain proper records
49. Improper
use of taxpayer identification number
50. False
or misleading statements
51. Obstructing
taxation officers
52. Offences
by companies, etc.
53. Compounding
and cognizance of offences
54. Penalty
for failure to register
55. Penalty
for failure to file return
56. Penalty
for failure to pay tax when due
57. Penalty
on unauthorised collection of tax
58. Penalty
in relation to records
59. Penalty
in relation to false or misleading statements
60. Refund
of penalty in case of prosecution
61. Power
to summon witness and production of records, etc.
62. Rounding
off the tax, etc.
64. Special
powers for recovery of tax as arrears of land revenue
65. Provisional
attachment to protect revenue in certain cases
66. Liability
under this Act to be the first charge
67. Transfer to defraud revenue void
69. Instructions
to sub‑ordinate authorities
70. Accounts
to be audited in certain cases
71. Assessment
proceedings, etc., not to be invalid on certain grounds
72. Accounts to be maintained by dealers
73. Production, Inspection of Accounts and
Documents and Search of Premises
74. Cross‑checking
of transactions
75. Establishment
of check posts for inspection of goods in transit
78. Power
to collect statistics
79. Disclosure of information by a public
servant
81. Publication and disclosure of information regarding dealers
and other persons in public interest
82. Appearance
before any authority in proceedings
84. Declaration
of stock of goods held on the appointed day
85. Bar to
certain proceedings
88. Construction of references in any
repeated law to officers, authorities, etc.
89. The Goa Sales Tax Deferment‑Cum‑Net Present Value
Compulsory Payment Scheme, 2001
Ø SCHEDULE'A'‑GOODS
LIABLE FOR OUTPUT TAX AT THE RATE OF 1%
Ø
SCHEDULE'B'‑GOODS LIABLE FOR OUTPUT TAX AT THE
RATE OF 4%
Ø
SCHEDULE'D'‑GOODS
EXEMPTED FROM TAX
Ø SCHEDULE'F'‑TAX
INVOICES, CREDIT NOTES, AND DEBIT NOTES
Ø SCHEDULE'G'‑LIST
OF GOODS ON WHICH NO INPUT TAX CREDIT IS ADMISSIBLE