GOA VALUE ADDED TAX ACT, 2005
An Act to provide for and consolidate the law relating
to the levy and collection of Value Added Tax on sales of goods in the State of
Goa.
Be it enacted by the Legislative Assembly of Goa, in
the Fifty‑Sixth Year of Republic of India as follows:
1. Short
title, extent and commencement
(1) This
Act may be called the Goa Value Added Tax Act, 2005.
(2) It
extends to the whole of the State of Goa.
(3) It
shall come into force on such date as the Government may, by notification in
the Official Gazette, appoint:
PROVIDED that different dates may be appointed for
different provisions of this Act and any reference under any such provision to
the appointed date, shall be construed as a reference to the date of enforcement
of that provision.
In this Act, unless the context otherwise requiresi
(a) "agriculture"
with all its grammatical variations and cognate expressions, includes
horticulture, the raising of crops, grass or garden produce, and also grazing;
but does not include dairy farming, poultry farming, stock breeding, the mere
cutting of wood or grass, gathering of fruit, raising of man‑made forests
or rearing of seedlings or plants;
Explanation: For the purposes of this clause and
clause (d), the expression "forest" means the forest to which the
Indian Forest Act, 1927(Central Act 16 of 1927), in its application to the
State of Goa, applies;
(b) "agriculturist"
means a person who cultivates land personally, for the purpose of agriculture;
(c) "appointed
day" means the day on which this Act shall come into force;
(d) "business"
includes,
(i) any
trade, commerce or manufacture;
(ii) any
adventure or concern in the nature of trade, commerce or manufacture;
(iii) any
transaction in connection with, or incidental to or ancillary to trade,
commerce, manufacture, adventure or concern;
(iv) any
transaction in connection with, or incidental to or ancillary to the
commencement or closure of such business;
(v) any
occasional transaction in the nature of trade, commerce, manufacture, adventure
or concern whether or not there is volume, frequency, continuity or regularity
of such transaction,
whether or not trade, commerce, manufacture,
adventure, concern or transaction is effected with a motive to make gain or
profit and whether or not any gain or profit accrues from such trade, commerce,
manufacture, adventure, concern or transaction.
Explanation: For the purpose of this clause,
(i) the activity of raising of man‑made
forest or rearing of seedlings or plants shall be deemed to be business.
(ii) any
transaction of sale of capital goods pertaining to such trade, commerce,
manufacture, adventure, concern or transaction shall be deemed to be a
transaction comprised in business.
(iii) sales
of any goods, the proceeds of which are credited to the business shall be
deemed to be transactions comprised in business;
(e) "business
premises" means any place where a dealer or a transporter sells,
transports, books or delivers goods and includes any place where he stores,
processes, produces or manufactures goods or keeps books of accounts;
(f) "capital
goods" means plant and machinery (including spares and components) and
equipment used in or in relation to manufacture or processing of goods for sale
or any other goods which is notified by the Government and used in furtherance
of any business excluding such civil structures as may be prescribed;
(g) "casual
trader" means a dealer who, whether as principal, agent or in any other
capacity, has occasional or seasonal transaction involving the selling,
supplying or distribution of goods or conducting any exhibition‑cum‑sale
in Goa whether for cash or for deferred payment, commission, remuneration or
other valuable consideration;
(h) "Company"
means a company as defined in section 3 of the Companies Act, 1956 (Central Act
1 of 1956) and includes a body corporate or corporation within the meaning of
clause (7) of sub‑section (2) or Foreign Company referred to in section
591 of that Act;
(i) "Commissioner"
means the person appointed to be the Commissioner of Commercial Taxes/Sales Tax
or Value Added Tax for the purposes of this Act;
(j) "to
cultivate personally" means to carry on any agricultural operation on
one's own account,
(i) by
one's own labour, or
(ii) by
the labour of one's family, or
(iii) by
servants on wages payable in cash or kind (but not in crop share), or by hired
labour under one's personal supervision or the personal supervision of any
member of one's family;
Explanation I: A widow or a minor, or a person who is
subject to any physical or mental disability or is a serving member of the
armed forces of the Union, shall be deemed to cultivate land personally if it
is cultivated by her or his servants or by hired labour.
Explanation II: In the case of a Hindu undivided
family, land shall be deemed to be cultivated personally, if it is cultivated
by any member of such family;
(k) "dealer"
means any person who carries on the business of buying, selling, supplying or
distributing goods, executing works contract, delivering any goods on hire
purchase or any system of payment by instalments, transferring the right to use
any goods or supplying by way of or as part of any service, any goods directly
or otherwise, whether for cash or for deferred payment, or for commission,
remuneration or other valuable consideration and includes;
(a) a
casual trader;
(b) a
commission agent, a broker or a del‑cruder agent or an auctioneer or any
other mercantile agent, by whatever name called;
(c) a non‑resident
dealer or an agent of a non‑resident dealer, or a local branch of a firm
or company or association or body of persons whether incorporated or not,
situated outside the State;
(d) a
person who, whether in the course of business or not,-
(i) sells goods produced by him by
manufacture, agriculture, horticulture or otherwise; or
(ii) transfers
any goods, including controlled goods whether in pursuance of a contract or
not, for cash or for deferred payment or for other valuable consideration;
(iii) supplies,
by way of or as part of any service or in any other manner whatsoever,
goods, being food or any other articles for human consumption or any drink
(whether or not intoxicating), where such supply or service is for cash,
deferred payment or other valuable consideration;
Explanation :
(a) an
agriculturist who sells exclusively agricultural produce grown on land
cultivated by him personally shall not be deemed to be a dealer within the
meaning of this clause;
(b) government
or departments of Union Government or other State Governments and Union
Territories which whether or not in the course of business, sells, supplies or
distributes, goods directly or otherwise, for cash or for deferred payment or
for commission, remuneration or other valuable consideration, shall, in
relation to any sale, supply or distribution of surplus, unserviceable or old
stores or materials or waste products or obsolete or discarded machinery or
parts or accessories thereof, be deemed to be a dealer for the purpose of this
Act;
(c) each
of the following persons and bodies who dispose of any goods including goods as
unclaimed or confiscated or as unserviceable or as scrap, surplus, old,
obsolete or discarded material or waste products whether by auction or
otherwise, directly or through an agent for cash or for deferred payment or for
any other valuable consideration, shall notwithstanding anything contained in
clause (d) or any other provision of this Act, be deemed to be a dealer, to the
extent of such disposals, namely:
(i) Port
Trust;
(ii) Municipal
Corporation/Council and other Local authorities;
(iii) Railway Administration as defined under
the Railways Act, 1989 (Central Act 24 of 1989);
(iv)
Shipping Transport and Construction Companies;
(v)
Air Transport companies and Airlines;
(vi) Transporters,
holding permit for transport vehicles granted
under the Motor Vehicles Act,
1988 (Central Act 59 of 1988) which are used or adopted to be used for hire;
(vii) Customs
and Central Excise Department of Government
of India administering the
Customs Act, 1962 (Central Act 52 of 1962) and the Central Excise Tariff Act,
1985 (Central Act 5 of 1986);
(vii) Insurance
and Financial Corporations or companies and Banks included in the Second
Schedule to the Reserve Bank of India Act, 1934 (Act 2 of 1934):
(viii) Advertising
agencies;
(ix) Any
other corporation, company, body or authority owned or set up by, or subject to
administrative control of the Government;
(x) Income
Tax Department of Government of India administering the Income Tax Act, 1961
(Central Act 43 of 1961); and
(xi) Any
other body as may be notified by the Government from time to time.
(l) "declared
goods" means declared goods as defined in the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
(m) "director",
in relation to a company, include any person occupying the position of director
by whatever name called;
(n) "document"
includes written or printed records of any sort, title deeds and data stored
electronically in whatever form;
(o) "earlier
law" means the Goa Sales Tax Act, 1964 (Act 4 of 1964) as amended from
time to time, and includes enactments which have validated anything done or
omitted to be done under any of the above mentioned laws;
(p) "goods"
means all kinds of movable property (other than newspapers) and includes
livestock, all materials, commodities, grass or things attached to or forming
part of the earth which are agreed to be severed before sale or under a
contract of sale, and property in goods (whether as goods or in some other
form) involved in the execution of works contract, lease or hire‑purchase
or those to be used in the fitting out, improvement or repair of movable
property but does not include actionable claims, stocks, shares and securities;
(q) "importer"
means a person who brings any goods into the State or to whom any
goods are dispatched from any place outside the State;
(r) "Input‑tax"
means tax charged under this Act by a registered dealer to another registered
dealer on purchases of goods in the course of business;
(s) "manufacture"
includes any activity that brings out a change in an article or articles as a
result of some process, treatment, labour and results in transformation into a
new and different article so understood in commercial parlance having a
distinct name, character, use and includes extracting any goods but does not
include such activity of manufacture as may be notified;
(t) "non‑resident
dealer" means a dealer who has no place of business in the State of Goa
but who sells or delivers in the State of Goa for sale therein;
(u) "notification"
means any notification issued under the Act;
(v) "Output
tax" in relation to any registered dealer, means the tax charged in
respect of sale or supply of goods made by that dealer;
(w) "person"
includes an individual, any Government, any company or society or club or
association or body of individuals whether incorporated or not, and also a
Hindu undivided family, a firm and a local authority and every artificial
juridical person not failing within any of the preceding descriptions;
(x) "prescribed" means prescribed by the rules made under this
Act,
(y) "registered dealer" means a dealer registered under this
Act;
(aa) "resale" means a sale of purchased goods
(i) in
the same form in which they were purchased; or
(ii) without
doing anything to them, which amounts to, or results in, a manufacture, and the
word "resell" shall be construed accordingly;
(ab) "rules" means
rules made under this Act;
(ac) "sale"
with all its grammatical variations and cognate expressions means every
transfer of the property in goods (other than by way of a mortgage,
hypothecation, charge or pledge) by one person to another in the course of
trade or business for cash or for deferred payment or other valuable
consideration, and includes
(a) transfer,
otherwise than in pursuance of a contract, of property, in goods for, cash,
deferred payment or other valuable consideration;
(b) transfer
of property in goods (whether as goods or in some other form) involved in
execution of a works contract;
(c) delivery
of any goods on hire purchase or any other system of payment by installments;
(d) transfer
of the right to use any goods for any purpose (whether or not for a specified
period), for cash, deferred payment or any other valuable consideration;
(e) a
supply, by way of or as part of any service or in any other manner whatsoever,
of goods being food or any other article for human consumption or any drink
(whether or not intoxicating) where such supply or service is for cash,
deferred payment or other valuable consideration;
Explanation : A sale shall be deemed to take place in
Goa if the goods are within Goa,
(i) in
the case of specific or ascertained goods, at the time the contract of sale
made; and
(ii) in the
case of unascertained or future goods, at the time of their appropriation to
the contract of sale by the seller, whether the assent of the buyer to such
appropriation is prior or subsequent to the appropriation:
PROVIDED that where there is a single contract of sale
in respect of goods situated in Goa as well as in places outside Goa,
provisions of this Explanation shall apply as if there were a separate contract
of sale in respect of the goods situated in Goa.
(ad) "sale
price" means the amount of valuable consideration received or receivable
by a dealer for the sale of any goods less any sum allowed as cash discount,
according to the practice normally prevailing in the trade, but inclusive of
any sum charged for anything done by the dealer in respect of the goods at the
time of or before delivery thereof, excise duty, special excise duty or any
other duty or taxes except the tax imposed under this Act;
(ae) "Schedule"
means the Schedule appended to this Act;
(af) "State"
means the State of Goa;
(ag) "Government"
means the Government of Goa;
(ah) "tax" means a
tax, payable under this Act;
(ai) "taxable
goods" means goods other than those specified in Schedule D;
(aj) "tax
period" means such period as may be prescribed as tax period;
(ak) "Tribunal"
means the Tribunal constituted under section 14 of this Act;
(al) "taxable
turnover" means the turnover on which a dealer shall be liable to pay tax
as determined after making such deductions from his total turnover and in such
manner as may be prescribed, but shall not include the turnover of sale in the
course of inter‑State trade or commerce or in the course of export of the
goods out of the territory of India or in the course of import of the goods
into the territory of India and the value of goods transferred or dispatched
outside the State otherwise than by way of sale;
(am) "turnover"
means the aggregate amount of sale price for which goods are sold or supplied
or distributed by a dealer, either directly or through another, whether on own
account or on account of others, whether for cash or for deferred payment, or
other valuable consideration;,
(an) "taxable
sale" means sale which is taxable under the provisions of this Act;
(ao) "taxable
person" means every person who is registered or is liable to be registered
and liable to pay tax under this Act;
(ap) "vehicle"
includes every wheeled conveyance used for the carriage of goods solely or in
addition to passengers;
(aq) "Works
contract" shall include any agreement for carrying out for cash, deferred
payment or other valuable consideration, the building, construction,
manufacturing, processing, fabrication, erection, installation, fitting out
improvement, modification, repair or commissioning of any movable or immovable
property;
(ar) "year"
means, the financial year;
(as) "Quarter"
means the period of three months ending on the 30th June, 30th September, 31st
December or 31 st March.
(1) Every
dealer, whose turnover of all sales made during
(i) the year
ending on the 31st day of March of the year preceding the year in which this
Act is enforced; or
(ii) the
year commencing on the 1st day of April of the year during which this Act is
enforced,
has exceeded or exceeds the relevant limit specified
in sub‑section (4), of this section shall until such liability ceases
under sub‑section (3), be liable to pay tax under this Act on his
turnover of sales, made on or after the appointed day:
PROVIDED that, a dealer to whom clause (i) of sub‑section
(1) does not apply but clause (ii) applies and whose turnover of all sales
first exceeds the relevant limit specified in sub‑section (4) of this
section after the appointed day shall not be liable to pay tax in respect of
sales which take place upto the time when his turnover of sales, as computed
from the first day of the year during which this Act is enforced, does not
exceed the relevant limit applicable to him under sub‑section (4).
(2) Every
dealer whose turnover, of all sales made, during any year commencing on the first
day of the year, being a year subsequent to the years mentioned in sub‑section
(1), first exceeds the relevant limit specified in sub‑section (4),
shall, until such liability ceases under sub‑section (3), be liable to
pay tax under this Act with effect from the said date:
PROVIDED that, a dealer shall not be liable to pay tax in respect of such sales as take place during the
period commencing on the first day of the said year upto the time when his
turnover of sales does not exceed the relevant limit applicable to him under
sub‑section (4).
(3) Every
dealer who has become liable to pay tax
under this Act, shall continue to be
so liable until his registration is duly cancelled; and upon such
cancellation his liability to pay tax, shall cease other than tax, already
levied or leviable:
PROVIDED that, if the dealer becomes liable to pay tax
again in the same year in which he ceased to be liable as aforesaid, then in
respect of such sales as take place during the period commencing on the date of
the cessation of liability to tax and upto the time when his turnover of sales
does not exceed the relevant limit applicable to him under sub‑section
(4), no tax shall be payable by him.
(4) For
the purposes of this section, the limits of turnover shall be as follows
(i) Limit
of turnover Rs.
10,000/
(ii) Limit
of turnover Rs.
1,00,000/
(iii) Limit
of turnover Rs.
5,00,000
In case of
Non‑resident dealer and casual
trader
In case of importer/
manufacturer
In
any other case.
(5) For the
purpose of calculating the limit of turnover for liability to tax,
(a) except
as otherwise expressly provided, the turnover of all sales shall be taken,
whether such sales are taxable or not or of taxable goods or not;
(b) the
turnover shall include all sales made by the dealer on his own account, and
also on behalf of his principals whether disclosed or not;
(c) in the
case of an auctioneer, in addition to the turnover, if any, referred to in
clauses (a) and (b), the turnover shall also include the price of the goods
auctioned by him for his principal, whether the offer of the intending
purchaser is accepted by him or by the principal or a nominee of the principal,
if the price of such goods is received by him on behalf of his principal;
(d) in the
case of a manager or agent of a non‑resident dealer, in addition to the
turnover, if any, referred to in clauses (a), (b) or (c), the turnover shall
also include the sales of the non‑resident dealer effected in the State.
(6) Notwithstanding
anything contained in any contract or any law for the time being in force, but
subject to the provisions of this Act, any person covered by sub clauses (a),
(b) and (c) of clause (k) of section 2 shall be liable to pay tax under this
Act, whether or not the principal is a dealer and whether or not such principal
is liable to pay tax under this section and whether or not the principals are
disclosed.
(7) Liability
of dealers registered under the Central Sales Tax Act, 1956 (Central Act 74 of
1956)
Every dealer shall, notwithstanding that he is not
liable to pay tax under any of sub‑sections (1) to (3) of section 3, be
liable to pay tax under this Act so long as he is registered under the Central
Sales Tax Act, 1956 (Central Act 74 of 1956), on all sales effected by him or
on his behalf within Goa, on or after the date of his liability or the date of
his registration, whichever is earlier, under the Central Sales Tax Act, 1956
(Central Act 74 of 1956):
PROVIDED that no tax shall be payable in respect of
sales in any period prior to commencement of liability under this Act.
(8)
Liability of exporters
and dealers effecting stock transfers outside the State:
Every dealer exporting any goods outside India or
effecting stock transfers to any States and Union Territories within India,
shall, notwithstanding that he is not liable to pay tax under any of sub‑sections
(1) to (3) of section 3, be liable to pay tax under this Act on all taxable
sales effected within the State.
4. Taxes payable by a dealer or a person
Subject to the provisions of this Act and of any rules
or notifications, there shall be paid by every dealer or, as the case may be,
every person who is liable to pay tax under this Act, the tax or taxes leviable
in accordance with the provisions of this Act.
5. Levy
of value added tax on goods specified in the schedule
(1) Levy
of Value Added Tax on goods specified in the Schedule (output tax).
There shall be levied a Value Added Tax (output tax)
on the turnover of sales of goods at rates hereinafter provided:
(a) In
respect of goods specified in Schedule A, @ 1 paisa in a rupee.
(b) In
respect of goods specified in Schedule B, @ 4 paise in a rupee.
(c) In
respect of goods specified in Schedule C, at the rates shown against each of
the entries.
(d) In
respect of goods specified in Schedule D, exempt from tax.
(e) In the
case of any other goods, at the rate of 12‑1/2 paise in a rupee.
(2) Zero Rate for Exports
(a) When
calculating the output tax in relation to any dealer, sale of goods in course
of export outside the territory of India shall be deemed as taxable at the zero
rate.
(b) The
Government may, by notification published in the Official Gazette and subject
to such terms and conditions as may be specified in this behalf, extend zero
rate of tax for transactions effected from Domestic Trade Area to Special
Economic Zone or for 100% export oriented units or Software Technology Park
units or Electronics Hardware Technology Park units or for any such
manufacturing or processing units as it may deem fit.
(3) Rate
of tax on packing materials‑Where any goods are sold and such goods are
packed in any materials, the tax shall be payable on the sales of such packing
material, whether such materials are separately charged for or not, at the same
rate of tax, if any, at which tax is payable on the sales of goods so packed.
(4) Amendment
to the Schedule
(i)
The Government may, by notification in the Official Gazette,-
(a) reduce
any rate of tax,
(b) enhance any rate of tax,
and may, by like notification, amend any entry of the
Schedule and thereupon the Schedule shall be deemed to have been amended
accordingly.
(ii) Any notification issued under clause (i) shall take
effect prospectively, either from the date of publication thereof in the
Official Gazette or from such later date as may be mentioned therein.
(iii) The
provisions contained in sub‑section (4) of section 83 regarding rules made
by the Government shall apply mutatis mutandis to any notification issued under
clause (i), as they apply to rules made by the Government.
6. Reimbursement and exemption of tax
(1) Tax
collected under this Act on purchases made by specialized agencies of United
Nations Organizations or Diplomatic Mission/Consulates or Embassies of any
other country and their diplomats shall be reimbursed in such manner and
subject to such conditions as may be prescribed.
(2) In
respect of any goods not entitled for input tax credit and covered by Schedule
'C' appended hereto purchased within the State on payment of tax under this
Act, the Government may subject to such conditions as it may impose, by
Notification exempt subsequent sales thereof from payment of output tax for
such period as may be notified.
(3) In
respect of any goods other than capital goods, used in the manufacturing or
processing of finished products dispatched other than by way of sales, the
Government may, notwithstanding anything contained in section 9 by Notification
allow input tax credit in excess of 4% on such goods purchased within the State
subject to such terms and conditions as may be specified in the Notification.
(1) Subject
to such conditions and in such circumstances as may be prescribed, if any
registered dealer of the class specified in Schedule E, whose total turnover in
the previous year does not exceed the limit specified in the said Schedule and
who is liable to pay tax under section 3, so elects, the Commissioner may
accept towards composition of tax, in lieu of the net amount of tax payable by
him under this Act, during the year, an amount at the rate shown against
respective class of dealers in the said Schedule calculated on total turnover,
either in full or in installments, as may be prescribed.
(2) Any
dealer eligible for composition of tax under sub‑section(l) shall not
(a) be
permitted to claim any input tax credit on purchases and on stock held on the
appointed day or on the day from which he is held liable to pay tax under this
Act or on the day on which his Registration Certificate is made valid, as the
case may be;
(b) charge
any tax under this Act in his sale bill or sales invoice in respect of sales
made by him;
(c) issue
tax invoice to any dealer who has purchased the goods from him.
N.B.:‑ Total turnover for the purposes of this
section will include aggregate sales of taxable and non‑taxable goods.
8. Net
tax of a registered dealer
(1) Subject
to provisions of section 9, the net tax payable by a registered dealer for a
tax period shall be calculated according to the following formula:
A‑B,
Where,
A= total of
the tax payable in respect of taxable turnover made by the registered dealer
during the tax period; and
B = total
input tax credit allowed to the registered dealer for the tax period.
(2) Where
the amount determined by the formula in sub‑section (1) is a negative
amount, the registered dealer may carry forward the amount to the next tax
period as per provisions of section 10.
(3) Every
registered dealer shall pay in full the net tax payable by him for the tax period
at the time that dealer is required to file his return as may be prescribed.
(1) Subject
to such conditions and restrictions as may be prescribed Input Tax Credit
either partially or wholly shall be allowed for the tax paid during the tax
period in respect of goods including capital goods purchased and/or taken on
hire or leased to him within Goa, other than those specified in Schedule 'G'
and/or such other goods as may be notified from time to time by the Government,
provided, the goods purchased are f or resale in Goa or for sale in course of
inter‑State trade or in course of export outside the territory of India
or used by him as raw‑materials /capital goods in the manufacture or
processing of taxable goods in Goa or for sale by transfer of right to use.
(2) No
input tax credit under sub‑section (1) shall be claimed or be allowed to
a registered dealer:
(i) in
respect of goods purchased on payment of tax if such goods are not sold because
of theft or destruction for any reason;
(ii) in
respect of stock of goods remaining unsold at the time of closure of .
business;
(iii) in
respect of any taxable goods under the Act purchased by him from another
registered dealer for resale but given away by way of free samples or gifts;
(iv) in
respect of capital goods, covered under Schedule '13' of the Act, if said goods
are utilized for the purposes other than those covered ‑ in the
prescribed declaration;
(v) in
respect of goods purchased from a dealer who has opted for composition of tax
under sub‑section (1) of section 7;
(vi) in
respect of capital goods:
(a) purchased
or paid prior to appointed day;
(b) capital
expenditure incurred prior to the date of registration under this Act;
(c) capital
goods not connected with the business of the dealer;
(d) capital
goods used in the manufacture of goods or providing services which are not
liable to tax under this Act;
(e) capital
goods used in generation of energy/power including captive power,
(f) motor
cars, its accessories and spare parts.
(3) If
goods purchased are intended for use specified under sub‑section (1) and
are subsequently used fully or partly, for purposes other than those specified
under the said sub‑section, or loss of goods arising out of theft or
destruction for any reason or the stock of goods remaining unsold at the time
of closure of business, the input tax credit availed at the time of such purchase
shall be reduced from the tax credit for the period during which the said
utilization has taken place provided that if part of the goods purchased are
utilized otherwise, the amount of reverse tax credit shall be proportionately
calculated.
(4) Input tax credit
shall be allowed to the registered dealer, subject to restrictions of sub‑section
(2), in respect of tax charged to him by a registered seller on taxable sales
of goods made to him for the purpose of the business within three months prior
to the date of his registration provided that no input tax credit shall be
allowed in respect of goods which have been sold or otherwise disposed of prior
to the date of registration.
(5)
(a) where a registered
dealer has availed of the input credit on any goods and the same goods are not
used in the course of his business, input tax credit so availed becomes
repayable in the tax period following the date on which these goods were put to
such other use;
(b) where
such goods were wholly or mainly used or are intended for use in sale of
taxable goods prior to change of use, tax shall be calculated on the prevailing
market value of such goods at the time of change of use.
(6) The
registered dealer shall be liable for input tax credit in respect of Entry Tax
paid by him under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000) on
goods brought by him for use or consumption except those covered under Schedule
'G' of the Act.
(7) Balance
unclaimed input tax credit of capital goods shall not be allowed in case of
closure of business.
(8) The
registered dealer shall be liable for input tax credit on stock held on the
appointed day, towards the tax paid under the earlier law subject to such
conditions as may be prescribed. The period and the date from which such input
tax credit is to be apportioned shall be as notified.
(9) The
deduction of input tax credit on capital goods under this section shall be
allowed in two equal annual installments after the close of the respective year
as under:
(i) in
case of existing units, upon installation of such capital goods, and
(ii)
in case of new units,
upon commencement of commercial production.
10. Input
tax credit exceeding tax liability
(1) Subject
to the provisions of sub‑section (2), if the input tax credit of a
registered dealer, determined under section 9 of this Act for a period exceeds
the tax liability for that period, the excess credit shall be set off against
any outstanding tax, penalty or interest under this Act or earlier law.
(2) After
adjustment under sub‑section (1), the excess input tax credit of a
registered dealer other than those covered under sub‑section (3) shall be
carried over as an input tax credit to the subsequent period upto the end of
next financial year and if there is any unadjusted input tax credit at the end
of the second year, the same shall be refunded in the prescribed manner within
three months from the date of filing of application claiming the refund.
(3) In
case of exporter selling goods outside the territory of India, the excess input
tax credit, if any, admissible as per provision of this Act, proportionate to
the goods exported and carried over at the end of any quarter shall be refunded
in the prescribed manner within 3 months from the date of filing of application
claiming the refund.
(4) Notwithstanding
anything contained in sub‑section (2), the Government may allow, carry
forward of excess input tax credit, if any, to such shorter period and grant
refund of unadjusted portion thereof in respect of such goods to such
registered dealer on such conditions and at such proportion as may be specified
by the Notification in the Official Gazette.
11. Tax
invoice, sale bill or cash memorandum
(1) A
registered dealer making taxable sale to another registered dealer shall provide the registered dealer, at the time
of sale, with an original tax invoice (as described in Schedule 'F' hereto) for
the sale and shall retain one copy thereof.
(2) An
original tax invoice should not be provided to a registered dealer in any
circumstances other than those specified in sub‑section (1), but a copy
marked as duplicate may be provided if such registered dealer receiving the
original invoice so requests for the reason that the original has been lost. A
statement showing the details of such duplicate invoices issued shall be
submitted alongwith the returns provided under section 24.
(3) Every
taxable person other than one covered by sub‑section (1) shall issue a
bill or cash memorandum in such form and with such details of tax collected, if
any, as may be prescribed, for every sale involving an amount not less than
Rs.100/‑:
PROVIDED, however, that when sale price for sale in
any one transaction is below Rs.100/‑, the taxable person may, except
when demanded by a customer, refrain from issuing a sale bill or cash
memorandum as aforesaid but shall instead prepare a consolidated sale bill or
cash memorandum at the close of the day in respect of such sales by recording
them separately as and when they are effected.
(1) Where
a tax invoice has been issued and the amount shown as tax charged in that tax
invoice exceeds the tax properly chargeable in respect of the sale, the taxable
person making the sale shall provide the recipient of the sale with a credit
note containing the requisite particulars as specified in Schedule F hereto.
(2) Where
a tax invoice has been issued and the tax properly chargeable in respect of the
sale exceeds the amount shown as tax charged in that tax invoice, the taxable
person making the sale shall provide the recipient of the goods with a debit
note containing the requisite particulars as specified in Schedule F hereto.
(3) In
case of goods returned or rejected by the purchaser, a credit note shall be
issued by the selling dealer to the purchaser or a debit note shall be issued
by the purchaser to the selling dealer containing particulars of the
transaction as may be prescribed:
PROVIDED that no such credit note or/ and debit note
shall be considered for grant of input tax credit if the goods are returned or
rejected beyond the period of six months.
(1) For
carrying out the purposes of this
Act, the Government shall, by notification published in the Official Gazette,
appoint an officer to be called the Commissioner.
(2) Likewise,
the Government may, by notification published in the Official Gazette, appoint
an Additional Commissioner, if any, and such number of-
(a) Assistant
Commissioners,
(b)
other officers and persons,
and
give them such designations, if any, as the Government thinks necessary.
(3) The
Commissioner shall have jurisdiction over the whole State of Goa; and an
Additional Commissioner, if any, be appointed, shall have jurisdiction over the
whole of the State, or where the Government so directs by notification in the
Official Gazette, over any local area thereof. All other officers shall have
jurisdiction over the whole of the State or over such local areas as the
Government may specify by notification in the Official Gazette.
(4) The
Commissioner shall have and exercise all the powers and perform all the duties,
conferred or imposed on the Commissioner by or under this Act, and an
Additional Commissioner, if any, appointed, shall, save as otherwise directed
by the Commissioner by notification in the Official Gazette, have and exercise
within his jurisdiction all the powers and perform all the duties, conferred or
imposed on the Commissioner, by or under this Act.
(5) Assistant
Commissioners, other officers and persons, shall, within their respective
jurisdiction, exercise such of the powers and perform such of the duties of the
Commissioner under this Act, as the Commissioner may subject to such conditions
and restrictions delegate to them either generally, or as respects any particular
matter or class of matters by an order notified in the Official Gazette.
(6) The
Government may, subject to such restrictions and conditions, if any, as it may
impose, by notification in the Official Gazette, delegate to the Commissioner
the powers (not being powers relating to the appointment of Additional
Commissioner or Assistant Commissioner or other officers) conferred on that
Government by this section.
(7) No
person shall be entitled to call in question, in any proceeding, any jurisdiction
including the territorial jurisdiction of any officer or person appointed under
sub‑section (2), after the expiry of thirty days from the date of receipt
by such person of any notice under this Act, issued by such officer or person.
If, within the period aforesaid, a separate application in writing in the
prescribed form raising an objection as to the jurisdiction of any such officer
or person is made to him, the officer or person shall refer the question to the
Commissioner, who shall after giving the person raising the objection, a
reasonable opportunity of being heard, make an order determining the question.
(8) All
officers and persons appointed under sub‑section (2) shall be subordinate
to the Commissioner; and the subordination of officers other than the
Commissioner, and of persons, amongst themselves shall be such as may be
prescribed.
(1) Subject
to the provisions of this section, the Government shall constitute a Tribunal
consisting of one member or as many members as it thinks fit to discharge the
functions conferred on the Tribunal by or under this Act:
PROVIDED that where the Tribunal consists of one
member, that member shall be a person who has held a civil judicial post for at
least ten years or ten years' experience in the legal matters in the
Central/State Government Department or who has been in practice as an advocate
for at least ten years, and where the Tribunal consists of more than one
member, one such member shall be a person qualified as aforesaid.
(2) If the
Tribunal consists of more than one member, the Government shall appoint one of
the members of the Tribunal to be the Chairman thereof.
(3) The
qualifications of the member or members constituting the Tribunal and the
period for which such member or members shall hold office, shall be such as may
be prescribed.
(4) The
Government may terminate the appointment of any member of the Tribunal before
the expiry of the term of his office if such member-
(a) is
adjudged as an insolvent; or
(b) engages
during his term of office in any paid employment outside the duties of his
office; or
(c) is or
becomes, in any way concerned or interested in any contract or agreement made
by or on behalf of the Government or participates in any way in the profit
thereof or in any benefits or emoluments arising therefrom; or
(d) is in
the opinion of the Government, unfit to continue in office by reason of
infirmity of mind or body; or
(e) is
convicted of an offence involving in moral turpitude:
PROVIDED that before terminating the appointment of
any member under this sub‑section, such member shall be given a
reasonable opportunity of being heard.
(5) Any
vacancy in the membership of the Tribunal shall be filled up by the Government
as soon as practicable.
(6) If
the Tribunal consists of more than one member, the functions of the Tribunal
may be discharged by any of the members sitting either singly or in benches of
two or more members, as may be determined by the Chairman.
(7) Where
the Tribunal consists of more than one member and they are divided on any
matter arising for decision before them, the decision shall be the decision of
the majority, if there be a majority; but if the members are equally divided,
they shall state !he point or points on which they differ and the case shall be
referred by the Chairman for hearing on such point or points to one or more of
the other members of the Tribunal, and such point or points shall be decided
according to the majority of the members of the Tribunal who heard the case,
including those who first heard it.
(8) Subject
to such conditions and limitations as may be prescribed, the Tribunal shall
have power to award costs, and the amount of such costs shall be recoverable
from the person who is ordered to pay the same as an arrear of land revenue.
(9) The
Tribunal shall, for the purpose of regulating its procedure and disposal of its
business, make regulations not inconsistent with the provisions of this Act and
the rules made thereunder:
PROVIDED that the regulations so made shall not have
effect until they are approved by the Government and published in the Official
Gazette.
(10) Notwithstanding
anything contained in this section, the Government may, by notification in the
Official Gazette, confer on any Tribunal constituted or functioning under any
other law for the time being in force, the powers conferred on a Tribunal by or
under this Act and thereupon such other Tribunal shall be deemed to be a
Tribunal constituted under this section in relation to the said law
notwithstanding anything inconsistent in such other law:
PROVIDED that the provisions of sub‑sections (3)
and (4) shall not apply to the Tribunal on which powers are so conferred.
(11)
Any proceeding before
the Tribunal shall be deemed to be a judicial proceeding within the meaning of
sections 193 and 228 of the Indian Penal Code, 1860 (45 of 1860).
15. Persons appointed under section 13 and
members of Tribunal to be public servants
The Commissioner and all officers and persons
appointed under section 13 and all members of the Tribunal shall be deemed to
be public servants within the meaning of section 21 of the Indian Penal Code,
1860 (Central Act 45 of 1860) and clause (c) of section 2 of the Prevention of
Corruption Act, 1988 (Central Act 49 of 1988).
16. Powers
of Tribunal and Commissioner
(1) In
discharging their functions by or under this Act, the Tribunal and the
Commissioner shall have all the powers of a Civil Court for the purpose of-
(a) proof
of facts by affidavit;
(b) summoning
and enforcing the attendance of any person, and examining him on oath or
affirmation;
(c) compelling
the production of documents; and
(d) issuing
commissions for the examination of witnesses.
(2) Without
prejudice to the provisions of any other law for the time being in force, where
a person, to whom a summons is issued by the Tribunal or the Commissioner
either to attend to give evidence or produce books of accounts, registers or
other documents at a certain place and time, intentionally omits to attend or
produce the documents at the place and time, the Tribunal or the Commissioner,
as the case may be, may impose on him such fine not exceeding five thousand
rupees as it or he thinks fit; and the fine so levied may be recovered in the
manner provided in this Act for recovery of arrears of tax:
PROVIDED that, before imposing any such fine, the
person concerned shall be given a reasonable opportunity of being heard.
(3) If,
any documents are produced by a person or dealer on whom a summons was issued
by the Commissioner, and the Commissioner is of the opinion that any dealer has
evaded or is attempting to evade the payment of any tax due from him and the
documents produced are necessary for establishing the case against such dealer,
the Commissioner may, for reasons to be recorded in writing, impound the
documents and shall grant a receipt for the same, and shall retain the same for
so long as may be necessary in connection with the proceedings under this Act,
or for a prosecution under any law.
No suit, prosecution or other legal proceedings shall
lie against any servant of the Government for anything which is in good faith
done or intended to be done under this Act or the rules or notifications made
thereunder.
(1) No
dealer shall, while being liable to pay tax under section 3 or under sub‑section
(6) of section 19, be engaged in business as a dealer, unless he possesses a
valid certificate of registration as provided by this Act:
PROVIDED that, the provisions of this sub‑section
shall not be deemed to have been contravened, if the dealer having applied for
such registration as in this section provided, within the prescribed time or,
as the case may be, within the period specified in sub‑section (6) of
section 19, while he is engaged in such business.
(2) Every
dealer, required by sub‑section (1) to possess a certificate of
registration, shall apply in the prescribed manner, to the Commissioner.
(3) A
person or a dealer who intends to be engaged in business, but is not liable to
pay tax under the provisions of this Act may, if he so desires, apply in the
prescribed manner under this sub‑section for the grant of certificate of
registration to the Commissioner and if the certificate is granted, then so
long as it is not duly cancelled, the person or dealer shall remain liable to
pay tax.
(4) Certificate
of registration shall not be granted to a dealer unless he has deposited in
Government treasury prescribed fee in the prescribed manner and within the
prescribed time.
(5) The
Commissioner may conduct such inquiry as he deems fit and may call for such
evidence and information as he may deem necessary and after the inquiry, if
any, and after considering the evidence and information, if any, he is
satisfied that the application for registration made under this section is in
order, he shall register the applicant and issue to him a certificate of
registration in the prescribed form:
PROVIDED that if the Commissioner is satisfied that
the particulars contained in the application are not correct or complete or
that any evidence or information prescribed for registering the applicant is
not furnished, the Commissioner may, after giving the applicant a reasonable
opportunity of being heard, reject the application for reasons to be recorded
in writing.
(6) The
Commissioner may, after considering any information furnished under any
provisions of this Act or otherwise received, amend from time to time, any
certificate of registration.
(7) If
a person or a dealer, upon an application made by him, has been registered
under this section, and thereafter it is found that he ought not to have been
so registered under the provisions of this section, he shall be liable to pay
tax during the period from the date on which his registration certificate took
effect until it is cancelled, notwithstanding that he may not be liable to pay
tax under this Act.
(8) Where,-
(a) any business,
in respect of which a certificate of registration has been issued under this
section, has been discontinued, or has been transferred or otherwise disposed
of; or
(b) the
turnover of sales of a registered dealer has during any year not exceeded the
relevant limit specified in sub‑section (4) of section 3,
then, in the case covered by clause (a), the dealer
shall apply in the prescribed manner and within the prescribed time for
cancellation of his registration to the Commissioner, and in the case covered
by clause (b), the dealer may apply in the prescribed manner for cancellation
of his registration to the Commissioner; and thereupon the Commissioner may,
after such inquiry as he deems fit and subject to rules framed, cancel the
registration with effect from such date including any date earlier to the date
of the order of cancellation as he considers fit having regard to the
circumstances of the case.
19. Special
provision regarding liability to pay tax in certain cases
(1) Where a dealer, liable
to pay tax under this Act, dies, then,-
(a) if the
business carried on by the dealer is continued after his death by his legal
representative or any other person, such legal representative or other person
shall be liable to pay the tax including any penalty, sum forfeited and
interest due from such dealer under this Act or under any earlier law, in the
like manner and to the same extent as the deceased dealer; and
(b) if the
business carried on by the dealer is discontinued whether before or after his
death, his legal representative shall be liable to pay out of the estate of the
deceased, in the like manner and to the same extent as the deceased dealer
would have been liable to pay if he had not died, the tax including any
penalty, sum forfeited and interest due from such dealer under this Act, or
under any earlier law, whether such tax including any penalty, sum forfeited
and interest has been assessed before his death but has remained unpaid, or is
assessed after his death.
(2) Where
a dealer, liable to pay tax under this Act, is a Hindu undivided family and the
joint family property is partitioned amongst the various members or group of
members, then each member or group of members shall be jointly and severally
liable to pay the tax including any penalty, sum forfeited and interest due
from the dealer under this Act or under any earlier law, up to the time of the
partition, whether such tax including any penalty, sum forfeited and interest
has been assessed before partition but has remained unpaid, or is assessed
after partition.
(3) Where
a dealer, liable to pay tax under this Act, is a firm, and the firm is
dissolved, then, every person who was a partner shall be jointly and severally
liable to pay to the extent to which he is liable under this section, the tax
including any penalty, sum forfeited and interest due from the firm under this
Act or under any earlier law, up to the time of dissolution, whether such tax
including any penalty, sum forfeited and interest has been assessed before such
dissolution but has remained unpaid, or is assessed after dissolution.
(4) Where
a dealer, liable to pay tax under this Act, transfers or otherwise disposes of
his business in whole or in part, or effects any change in the ownership
thereof, in consequence of which he is succeeded in the business or part
thereof by any other person, the dealer and the person succeeding shall jointly
and severally be liable to pay the tax including any penalty, sum forfeited and
interest due from the dealer under this Act or under any earlier law, up to the
time of such transfer, disposal or change, whether such tax including any
penalty, sum forfeited and interest has been assessed before such transfer,
disposal or change but has remained unpaid, or is assessed thereafter.
(5) Where
the dealer, liable to pay tax under this Act,-
(a) is the
guardian of a ward on whose behalf the business is carried on by the guardian;
or
(b) are
trustees who carry on the business under a trust for a beneficiary, then, if
the guardianship or trust is terminated, the ward or, as the case may be, the
beneficiary shall be liable to pay the tax including any penalty, sum forfeited
and interest due from the dealer up to the time of the termination of the
guardianship or trust, whether such tax including any penalty, sum forfeited
and interest has been assessed before the termination of the guardianship or
trust, but has remained unpaid, or is assessed thereafter.
(6) Where
a dealer, liable to pay tax under this Act, is succeeded in the business by any
person in the manner described in clause (a) of sub‑section (1) or in sub‑section
(4), then, such person shall, notwithstanding anything contained in section 3.
be liable to pay tax on the sales of goods made by him on and after the date of
such succession, and shall (unless he already holds a certificate of
registration) within sixty days thereof apply for registration.
Notwithstanding anything contained in the Indian
Partnership Act, 1932 (Central Act 9 of 1932), or any contract to the contrary,
where any firm is liable to pay tax under this Act, the firm and each of the
partners of the firm shall be jointly and severally liable for such payment and
accordingly any notice or order under this Act may be served on any person who
was a partner during the relevant time, whether or not the firm has been
dissolved and all the provisions of this Act shall apply accordingly:
PROVIDED that, where any such partner retires from the
firm, he shall be liable to pay the tax, penalty, sum forfeited and interest
remaining unpaid at the time of his retirement and any such amount due up to
the date of retirement though un‑assessed at that date.
(1) When
two or more companies are to be amalgamated by the order of a Court or of the
Central Government and the order is to take effect from a date earlier to the
date of the order and any two or more of such companies have sold or purchased
any goods to or from each other in the period commencing on the date from which
the order is to take effect and ending on the date of the order, then such
transactions of sale and purchase will be included in the turnover of sales or
of purchases of the respective companies and will be assessed to tax
accordingly.
(2) Notwithstanding
anything contained in the said order, for all of the purposes of this Act, the
said two or more companies will be treated as distinct companies and will be
treated as such for all periods up to the date of the said order and the
registration certificates of the said companies will be cancelled, where
necessary, with effect from the date of the said order.
(3)
Words and expressions
used in this section, but not defined, shall have the respective meanings
assigned to them in the Companies Act, 1956 (Central Act 1 of 1956).
22. Information to be furnished regarding
changes in business, etc.
(1) If any
person or dealer liable to pay tax under this Act
(a) transfers
whether by way of sale or not or otherwise disposes of his business or any part
thereof, or effects or knows of any other change in the ownership of the
business; or
(b) discontinues
his business, or changes the place thereof or opens a new place of business; or
(c) changes
the name or nature of his business;
or
(d) enters
into a partnership or other association in regard to his business; or
(e) effects
any change regarding the opening or closing of the Bank accounts of his
business; or
(f) applies
for, or has an application made against him for, insolvency, liquidation,
he shall, within the prescribed time, inform the
prescribed authority accordingly.
(2) Where any dealer liable
to pay tax under this Act
(a) dies,
his executor, administrator or other legal representative; or
(b) where
he is firm, a Hindu undivided family or an association of persons and there is
a change in the constitution of such firm, Hindu undivided family or
association, either by way of dissolution or disruption, or otherwise, then,
every person who was a partner, karta or a member of such firm, a Hindu undivided
family or association; or
(c) transfers
or otherwise disposes of his business in the circumstances mentioned in sub‑section
(4) of section 19, then every person to whom the business is so transferred,
shall, in the prescribed manner inform the prescribed authority of such death,
change in the constitution, dissolution, disruption or transfer.
23. Dealer to declare the name of manager of
business and permanent account number
(1) Every
dealer, who is liable to pay tax, and who is a Hindu undivided family, or an
association of persons, club or society or firm or company, or who is engaged
in business as the guardian or trustee or otherwise on behalf of another
person, shall, within the period prescribed send to the authority prescribed, a
declaration in the manner prescribed
stating the name of the
person or persons who shall be deemed to be the manager or managers of such
dealer's business for the purposes of this Act. Such declaration may be revised
from time to time.
(2) Every
dealer liable to pay tax under this Act and who is liable to obtain a permanent
account number under the Income Tax Act, 1961(Central Act 43 of 1961), shall
communicate within the prescribed time and in prescribed manner to the
prescribed authority, the said number if he has obtained the same and in any
other case shall state whether he has applied for the same.
24. Returns
and payment of tax, etc.
(1) Every
registered dealer shall file a correct and complete quarterly return in such form,
by such date and to such authority, as may be prescribed. In addition to any
data required for proper quantification of tax, the Commissioner may require
the registered dealers to furnish data for the purpose of collecting statistics
relating to any matter dealt with, by or in connection to this Act.
(2) Without
prejudice to the generality of the provisions contained in sub‑section
(1), every registered dealer may be required to furnish correct and complete
returns in such form for such period, by such dates, and to such authority, as
may be prescribed:
PROVIDED that the Commissioner may, subject to such
terms and conditions as may be prescribed, exempt any such dealer from
furnishing such returns or permit any such dealer to furnish them for such different
periods.
(3) If any
dealer having furnished a return under sub‑section (1), discovers any
omission or incorrect statement therein, he may furnish a revised return at any
time before a notice for assessment is served on him in respect of the period
covered by the said return or before the expiry of one year following the last
date prescribed for furnishing the said return, whichever is earlier.
(1) Tax shall
be paid in the manner herein provided, and at such intervals as may be
prescribed.
(2) A
registered dealer furnishing returns as required by sub‑section (2) of
section 24 shall pay into the Government treasury or any Bank so notified by
the Government, in such manner and at such intervals as may be prescribed, the
amount of tax due from him after adjusting the amount of tax covered by the
Certificate of Tax Deduction at Source, if any, for the period covered by a
return which he is required to file under the rules along with the amount of
penalty, interest and any other sum payable by him.
(3) A
registered dealer furnishing a revised return in accordance with sub‑section
(3) of section 24, which shows a larger amount of tax payable than already paid,
shall first pay into the Government treasury or notified Bank, the differential
amount of tax
(4)
(a) The amount of tax due
where the return or revised return has been furnished without full payment
thereof shall be paid forthwith alongwith interest on defaulted amount @ 12%
per annum or at such higher or lower rate as the Government may notify from
time to time.
(b) (i) The amount of tax due as per any order
passed under any provision of this Act, for any period less any sum already
paid in respect of the said period; and
(ii) the
amount of interest or penalty or both, if any, levied under any provision of
this Act; and
(iii) the
sum, if any, forfeited and the amount of fine, if any, imposed under the Actor
rules; and
(iv) any
other amount due under this Act, shall be paid by the person or dealer or the
person liable thereof into the Government treasury or notified Bank within
thirty days from the date of service of the notice issued by the Commissioner
in respect thereof:
PROVIDED that, the Commissioner may, in respect of any
particular dealer or person, and for reasons to be recorded in writing, allow
him to pay the tax, penalty, interest or the sum forfeited, by installments but
grant of this facility to pay tax by installments shall be without prejudice to
the other provisions of this Act including levy of penalty, interest or both.
(5) Any
tax, penalty, interest, fine or sum forfeited, which remains unpaid after the
service of notice under sub‑section (4), or any installment not duly
paid, shall be recoverable as an arrear of land revenue.
26. Collection
of tax by registered dealer
No person who is not a registered dealer shall collect
in respect of any sale by him of goods in the State, any amount by way of tax
under this Act and no registered dealer shall make any such collection except
in accordance with the provisions of this Act.
27. Unauthorised
collection of tax and forfeiture thereof
(1) If
any amount purporting to be tax other than the one as provided for under this
Act, is collected by any person and if such amount is not refunded to the
person from whom the collection is made within 60 days of such collection, the
amount so collected and retained, shall stand forfeited and credited to the
fund referred to in sub‑section (2).
(2)
(i) There shall be
established a Fund to be called the Goa Consumer Protection and Guidance Fund
(hereinafter, in this section, referred to as "the Fund"), from the
amounts forfeited and recovered except for the amounts refunded as aforesaid to
the purchasers and except for the amounts in respect of which a set‑off,
refund or remission is granted, and after deducting the expenses of collection
and recovery as determined by the Government, the remaining amounts shall under
appropriation duly made by Rules in this behalf, be entered into, and
transferred to that Fund which shall be operated and maintained by such
Authority as the Government may appoint.
(ii) No
sum from the Fund shall be paid or applied for any purpose other than the one
specified in clause (iii).
(iii) The
Fund shall be administered in the prescribed manner, and the amount in the Fund
shall be utilized for meeting the expenses of any activities related to
consumer protection and guidance as the Government may direct, and for giving
grant in the prescribed manner to any voluntary consumer organization, society,
association, body or institution engaged in providing for the better protection
of the interests of the consumers and having such qualifications as may be prescribed.
(1) Notwithstanding
anything contained in this Act, any employer namely, the Central Government,
the State Government, or an industrial, or a commercial or trading undertaking
of the Central Government or of the State Government, any Company registered
under the Companies Act, 1956, any local authority or any dealer registered
under this Act or such other persons as may be notified shall deduct tax from,
and out of the amounts payable by such employer to a dealer to whom a works
contract has been awarded involving transfer of property in goods (whether as
goods or in some other form), at the rate of 1% on the value of the works
contract undertaken by such dealer which shall be deemed to be on account of
transfer of property in goods in the execution of such works contract:
PROVIDED that, no such deduction shall be made where
the amount or the aggregate of the amount payable to a dealer by such employer
is less than one lakh rupees during a year or when the cost of material used in
execution of the works contract is less than 10% of the contract value.
Explanation: (i) The deduction of tax under this section shall be
effected when the payment is made to the contractor or his account is credited
towards such payment, as the case may be.
(ii) The
employer effecting such deduction shall be deemed to be a dealer for the
purposes of this section and shall get himself registered in the manner as
prescribed.
(2) The
tax deducted under sub‑section (1) shall be remitted to the Government
Treasury in the prescribed manner and within the prescribed time by the said
employer making such deduction:
PROVIDED that the employer shall remit into the
Government Treasury the full amount of tax due and deductible by him under sub‑section
(1) from the dealer irrespective of the actual amount of tax deducted by him
from such dealer.
(3) Any
such employer making such deduction under sub‑section (1) shall in
respect of every quarter in which such deduction is made, send to the
prescribed authority the receipt from Government treasury showing the payment
of such amount deducted alongwith a statement in the prescribed form containing
details of the works contract under execution and tax deducted thereon, within
the prescribed time, and shall furnish a certificate in the prescribed form to
the dealer specifying the amount so deducted and such other particulars as may
be prescribed.
(4) Any
such employer who remits the tax into the Government Treasury under sub‑section
(2) shall be deemed to have made payment of tax under the authority of the said
dealer.
(5) If
any such employer fails to remit into the Government Treasury the amount due
and deductible as required by sub‑section (2) within the specified time,
the Assessing Authority, on being satisfied that the said employer has failed
to discharge the liability under sub‑section (2), shall levy and recover
from the employer interest at the rate of 15% per annum or at such rate as the
Government may notify from time to time, on the amount due and deductible, by
an order in writing, directing such employer to pay the interest in addition to
such amount.
(6) (a) No
such deduction shall be made under sub‑section (1) in respect of such
dealers, as may be notified by the Commissioner from time to time;
(b) subject to the conditions and the
circumstances as may be prescribed, the Commissioner may certify, on an application
made by any registered dealer, that no deduction or deduction at such lower
rate as he may decide, shall be made in respect of such registered dealer.
(7) If
any works contract for execution for the authorities specified in sub‑section
(1), involves only labour or services but does not involve transfer of property
in goods and it is certified to be so by the appropriate Assessing Authority or
by the Assessing Authority of the area on an application made by any dealer,
the provisions of sub‑section (1) shall not apply and every such
application shall be disposed off by the Assessing Authority within one month
from the date of receipt, either by issue
of certificate as aforesaid
or by endorsement, intimating ineligibility to such a certificate to the
dealer, as the case may be.
(8) Payment
by way of deduction in accordance with the provisions of this section shall be
without prejudice to any other mode of recovery of tax due under this Act from
the dealer executing the works contract.
(1) The
returns submitted by the dealer shall be accepted as self‑assessed:
PROVIDED that the Commissioner, as per the procedure
prescribed, shall select upto twenty percent of the total number of such
dealers or such percentage as may be notified by Government from time to time
for detailed assessment:
PROVIDED FURTHER when any dealer applies for
cancellation of his registration certificate on the ground of closure or
stoppage of his business, his last assessment shall be finalized on the basis of
books of accounts and other records maintained by him after giving him an
opportunity of being heard.
(2) Where-
(a) a
person fails to file a return as required by section 24; or
(b) the
Commissioner has reason to believe that the returns filed by a person are not
correct and complete; or
(c) the
Commissioner has reasonable grounds to believe that a person will become liable
to pay tax under this Act but is unlikely to pay the amount due,
the Commissioner may make an assessment of the amount
of tax payable by the person to the best of his judgment after giving him an
opportunity of being heard.
(3) No
assessment under this section for any year shall be made after a period of
three years from the end of the year to which the return under section 24 is submitted
by a dealer.
(4) The
Commissioner shall make an assessment of the amount that in his opinion, is the
amount of tax payable under this Act, after making necessary enquiries and upon
issue of notice on proposed assessment.
(5) The
Commissioner shall serve a notice of the proposed assessment in the prescribed
manner, on the person to be assessed, which shall state-
(a) either
the tax payable or the net tax payable in the case of registered dealer and any
refund that may be eligible to be claimed;
(b) the
time, place and manner of objecting to the proposed assessment; and
(c) reasons
for the assessment to be made.
(6) The
Commissioner shall serve a notice on completion of assessment under this
section and the dealer shall pay the balance of tax in accordance with the
terms of that notice.
(7) An
amended assessment shall be treated in all respects as an assessment under this
section.
(8) No
assessment or other proceedings purporting to be made, issued or executed under
this Act, shall be-
(a) quashed
or deemed to be void or voidable for want of form; or
(b) affected
by reason of mistake, defect or omission therein, if it is in substance and
effect, in conformity with this Act or the rules made thereunder and the person
assessed, or intended to be assessed or affected by the document is designated
in it according to common understanding.
(a) Where
a registered dealer claims refund of tax under sub‑section (3) of section
10, the Commissioner may, if deemed necessary, proceed to assess the dealer
provisionally under sub‑section (2) of section 29 for any return period
within the period specified under sub‑section (3) of section 34;
(b) Where
a registered dealer fails to furnish the return in respect of any tax period
within the prescribed time, the Commissioner may, notwithstanding anything
contained in this section proceed to assess the dealer provisionally for that
period for such default;
(c) The
provisional assessment under clause (b) above shall be made on the basis of
past returns, or past records and where no such returns are available, on the
basis of information received by the Commissioner and the Commissioner shall
direct the dealer to deposit the amount of tax assessed in such manner and by such
date as may be prescribed;
(d) If
the dealer furnishes return alongwith evidence showing full payment of tax,
interest and penalty, if any, on or before the date of payment specified under
sub‑clause (c), the provisional assessment made under sub‑clause
(b) shall stand revoked to the extent of the tax demanded, interest levied and
penalty imposed, on the date on which such return is filed by the dealer;
(e) Nothing
contained in this section shall prevent the Commissioner from making assessment
under sub‑section (1) of section 29 and any tax, interest or penalty paid
against provisional assessment under this sub‑section shall be adjusted
against tax, interest or penalty payable on assessment under the said sub‑section.
31. Assessment
of escaped turnover
(1) If
the Commissioner has reason to believe that the whole or any part of the
turnover of the dealer in respect of any period has escaped assessment to tax
or has been under‑ assessed or any deduction or exemption have been
wrongly allowed in respect thereof or the turnover is assessed at a lower rate
than the one applicable under this Act, Commissioner may, subject to sub‑section
(2), at any time within a period of five years from the expiry of the year to
which the tax relates, proceed to assess or reassess to the best of his
judgement the tax, payable by the dealer in respect of such turnover after
issuing a notice in a prescribed manner to the dealer and after making such
enquiry as it may consider necessary.
(2) In
making an assessment under sub‑section (1), the Commissioner may, if it
is satisfied that the escape from assessment is due to wilful non‑disclosure
of assessable turnover by the dealer, direct the dealer to pay, in addition to
the tax assessed, a penalty, not exceeding twice the amount of tax so assessed,
but not less than the amount of tax due.
(3) No
assessment under sub‑section (1) or penalty under sub‑section (2)
shall be made or levied without giving a reasonable opportunity to the dealer
of being heard.
Where the Commissioner has reason to believe that any
person with a view to evade payment of tax or in order to claim any input tax
credit which he otherwise is not eligible for, is carrying on business in the
name of, or in association with, any other person, either directly or
indirectly, whether as an agent, employee, manager, partner or power of
attorney holder, guarantor, relative or sister concern or in any other
capacity, such person and the person in whose name the registration
certificate, if any, is taken, shall jointly and severally, be liable for
payment of the tax, interest or penalty or other amount due under this Act
which shall be assessed, levied and recovered from all or any such person as if
such person or persons is/are dealers under the Act. However, before taking
action under this section the persons concerned shall be given a reasonable
opportunity of being heard.
33. Refund
and payment of interest on amount refundable
(1) Subject
to other provisions of this Act and the rules made thereunder, the Commissioner
shall in the manner and within the time as may be prescribed, refund to a
dealer any amount of tax, penalty or interest paid by such dealer in excess of
the amount due from him under this Act and also excess of input tax credit over
output tax payable under this Act. The amount of such refund shall be credited
to the declared Bank account of the dealer.
(2) When
any amount refundable to any dealer or person under an order made under any
provisions of this Act, including refund admissible to an exporter under sub‑section
(3) of section 10 is not refunded within ninety days-
(a) of
the date of such order is made by any authority; or
(b) the
date of receipt of the order by the authority, if such order is made by any
other authority; or
(c) of the
date of receipt of application for refund under sub‑section (3) of
section 10, the authority shall pay such person simple interest at the rate of
eight percent per annum on the said amount from the day immediately following
the day of expiry of the said ninety days to the day of refund:
PROVIDED that the interest calculable shall be on the
balance of the amount remaining after adjusting out of the refundable amount
any tax, penalty or other amount due under this Act, for any year by the person
on the date from which such interest is calculable.
34. Provisional
refund of tax in special circumstances
(1) If
a registered dealer has filed any return as required under this Act and the
return shows any amount to be refundable to the dealer on account of sales in
course of export out of the territory of India, then the dealer may apply in
the manner and form prescribed, to the Commissioner, for grant of provisional
refund pending audit and investigation to establish the correctness of the
claim and consequent assessment, if any.
(2) Subject
to the provisions of sub‑section (3), the Commissioner may require the
dealer to furnish irrevocable Bank guarantee for an amount equal to the amount
of refund. On receipt of such guarantee, the Commissioner shall, subject to the
procedure as prescribed, grant the dealer a provisional refund of such amount
that may be determined as refundable.
(3) When
the dealer is assessed provisionally under sub‑section (a) of section 30,
the Commissioner shall adjust the amount of provisional refund against tax due,
if any, ‑as a result of assessment. If the process of assessment cannot
be or is not completed within a period of three months from the date of filing
the application or within one month of the assessment notice whichever is
later, the provisional refund shall be granted forthwith:
PROVIDED that if the delay in completing the
assessment under this sub‑section is due to non‑cooperation of the
dealer or non‑production of evidence as maybe required to be furnished in
support of the claim of refund or any other lapse on the part of the dealer,
the period of delay shall be excluded while computing the period of limitation
under this sub‑section and such period shall not be reckoned for grant of
interest if any, admissible by or under sub‑section (2) of section 33 of
this Act:
PROVIDED FURTHER that if the lapse on the part of the
dealer persists, the Commissioner shall make the provisional assessment
absolute and forfeit the bank guarantee furnished to the extent of tax
assessed, penalty imposed and interest levied.
(4) If,
on assessment, the provisional refund granted under sub‑section (2) is
found to be in excess, then the excess shall be recovered as if it is tax due
from the dealer under this Act. On such excess amount, interest will be charged
at the rate of two percent per month, from the date of grant of provisional
refund, till the date of assessment.
(1) Any
person objecting to an order affecting him passed under the provisions of this
Act by an authority may appeal to Appellate Authority as may be prescribed
within sixty days from the date of receipt of order by him.
(2) Where
the Appellate Authority is satisfied that the person has reasonable cause for
not preferring an appeal within the time specified in sub‑section (1), he
may accept an appeal, provided it is made within one year, from the date of
receipt of order by him.
(3) The
appeal shall be in the prescribed form and shall specify in detail the grounds
upon which it is made.
(4) In
case of an appeal against an assessment or any order raising demand against the
person, the Appellate Authority shall consider it only if the person has paid
the tax which is not disputed by him.
(5) The
appellant shall serve a copy of the appeal memo to the authority against whose
order the appeal is filed.
(6) After
considering the appeal and after affording an opportunity of hearing, the
Appellate Authority may allow it in whole or part and amend the assessment or
remand it for fresh disposal or dismiss the appeal or enhance the assessment or
penalty or other amount:
PROVIDED that before making an enhancement the
appellant shall be given an opportunity of being heard on the proposal of
enhancement.
(7) The
Appellate Authority shall serve the appellant, with an order in writing, of the
appeal decision, setting forth the reasons for the decision.
(1) A
person dissatisfied with the decision of the Appellate Authority may, within
sixty days after being served with an order of the decision-
(a) file
a second appeal before the Tribunal; and
(b) serve
a copy of the notice of appeal on the Commissioner as well as the authority
whose original order is under second appeal before the Tribunal.
(2) The
Tribunal shall consider the appeal only if the person has paid the tax which is
not disputed by him.
(3) The
Tribunal may admit an appeal after expiry of sixty days if it is satisfied that
the appellant had sufficient reason for not filing the appeal within the time
specified in sub‑section (1), provided it is filed within one year of
serving of decision of Appellate Authority.
(4) In
deciding an appeal, the Tribunal shall, make an order after affording an
opportunity to the dealer or other person and the Commissioner,-
(a) affirming,
reducing, increasing, or varying the assessment or other order under appeal; or
(b) remitting
the assessment or other order under appeal for reconsideration by the Authority
concerned with such directions as it may deem fit; and
(c) shall
serve a copy of such order to the Commissioner:
PROVIDED that before increasing the tax or other
amount the dealer shall be given an opportunity of being heard on the proposal
of increasing the liability.
(5) The
Tribunal shall serve the appellant with notice in writing, of the appeal
decision setting forth the reasons for the decision.
The Tribunal may, on the application either by the
appellant or by the respondent made within thirty days from the date of the
order under sub‑section (4) of section 36, review any order passed by it
on the basis of facts which were not before it when the order was passed.
(1) An
assessee who is dissatisfied with the decision of the Tribunal or Commissioner
may, within sixty days after being notified of the decision, file a revision
with the High Court; and the assessee so appealing shall serve a copy of the
notice of revision on the respondent to the proceeding.
(2) A
revision to the High Court may be made on question of law or an erroneous
decision or failure to decide a question of fact. A notice of the revision
shall state the questions of law that will be raised in the revision.
(3) The
Commissioner shall also be made a party to the proceedings before the High
Court where revision is filed by the dealer or other person.
(4) The
High Court may, on application either by the petitioner or by the respondent,
review any order passed by it provided such application is made within one year
from the date of the Judgement.
(5) A
revision or review application presented before the High Court under this
section shall be heard by a bench consisting of not less than two Judges.
39. Revision/Review
by Commissioner
The Commissioner may, on his own motion, call for and
examine the record of any proceeding under this Act and if he considers that
any order passed therein by any authority other than the Tribunal or High Court
is erroneous, insofar as, it is prejudicial to the interest of the revenue,
after giving the assessee an opportunity of being heard pass such order as he
deems fit:
PROVIDED that the Commissioner shall not pass any
order under this section after the expiry of three years from the date of such
order.
The burden of proving that any turnover of goods is
exempt from tax or that there is no liability or obligation under this Act
shall be on the person objecting.
41. Power
to rectify error apparent on the record
(1) An
assessing, appellate or revising authority including the Tribunal may, on an
application or otherwise, at any time within a year from the date of any order
passed by it, rectify any error apparent on the face of the record:
PROVIDED that no such rectification which has
the effect of enhancing the liability to pay tax or penalty or penal interest
shall be made unless such authority has given notice to the person affected and
have allowed him a reasonable opportunity of being heard.
(2) Where
such rectification has the effect of enhancing the tax liability or penalty,
the Assessing Authority shall give the dealer or other person a notice and the
dealer or other person shall pay the tax in the manner prescribed and when such
rectification has the effect of reducing the tax liability or penalty the
Assessing Authority shall issue refund of the excess tax, if any, paid.
42. Power to
transfer proceedings
(1) The
Commissioner may, after giving the parties a reasonable opportunity of being
heard in the matter, wherever it is possible so to do, by order in writing,
recording therein his reasons for doing so, transfer any pending proceedings or
class of proceedings under any provision of this Act, from himself to any other
officer and he may likewise transfer any such proceedings including a
proceeding pending with any officer or already transferred under this section
from any officer to any other officer whether with or without concurrent
jurisdiction or to himself.
(2) For
the purpose of this section, any proceedings shall be deemed to have commenced
only when any authority having appropriate jurisdiction issues notice under the
provisions of this Act, rules or notifications and the proceedings shall be
deemed to be pending only after issue of such notice.
(3) Where
no proceedings are pending before any authority, then any authority having
appropriate jurisdiction over a person or dealer, may initiate and complete any
proceedings whatsoever.
Explanation: In this section, the word
"proceedings" in relation to any dealer means all proceedings under
this Act in respect of any year, which may be pending on the date of such order
or which may have been completed on or before such date, and includes also all
proceedings under this Act which may be commenced after the date of such order
in respect of the said year in relation to such dealer.
The Government may, by notification in the Official
Gazette, delegate any of its powers and functions under this Act to the
Commissioner or to any other authority under this Act.
44. Offences
relating to registration
A person who fails,
(a) to
apply for registration as required under section 18; or
(b) to
notify the Registering Authority of a change in circumstances as required by
section 22, is guilty of an offence and liable on conviction to,
(i) where
such failure is deliberate or repeated, the person shall, on conviction, be
liable for a fine not exceeding twenty‑five thousand rupees or to
imprisonment for a term not exceeding six months or both; or
(ii) in
any other case, the person shall, on conviction, be liable for a fine not
exceeding twenty‑five thousand rupees or to imprisonment for a term not
exceeding three months, or both.
45. Offences
relating to tax invoices, credit notes and debit notes
A registered person who fails to provide a tax invoice
as required by sub‑section (1) of section 11 or a credit or debit note as
required by sub‑section (1) or sub‑section (2) of section 12 or who
provides a tax invoice otherwise than as provided in section 11 or a credit or
debit note as provided in section 12, is guilty of an offence and liable on
conviction to a fine not exceeding twenty‑five thousand rupees or to
imprisonment for a term not exceeding six months or both.
(1) A person
who fails to file a return or other document as required by this Act or the
rules made there under, is guilty of an offence and liable on conviction to a
fine not exceeding twenty‑five thousand rupees or to imprisonment for a
term not exceeding three months, or both.
(2) If
a person convicted of an offence under sub‑section (1) fails to file the
return or other prescribed documents within the period specified by the Court,
that person is guilty of an offence and liable on conviction to a fine of one
thousand rupees for each day during which the failure continues and to
imprisonment for one month without the option of a fine in lieu of
imprisonment.
47. Failure
to comply with recovery provisions
A person who fails to pay any tax in the manner provided
in section 8 or in terms of a notice issued under sub‑section (6) of
section 29 is guilty of an offence and liable on conviction to a fine not
exceeding twenty‑five thousand rupees or to imprisonment for a term not
exceeding six months, or both.
48. Failure
‑to maintain proper records
A person who fails to maintain true and complete
accounts and other records in accordance with the requirements of this Act is
guilty of an offence and liable on conviction to,
(a) where
the failure was deliberate or repeated, a fine not exceeding twenty‑five
thousand rupees or to imprisonment for a term not exceeding six months or both;
or
(b) in any
other case, a fine not exceeding ten thousand rupees or to imprisonment for a
term not exceeding one month or both.
49. Improper
use of taxpayer identification number
A person who knowingly uses a false tax payer
identification number, including the taxpayer identification number of another
person with a view to evade or avoid or shift the liability to pay the tax in a
return or other document prescribed or used for the purposes of this Act, is
guilty of an offence and liable on conviction to a fine not exceeding twenty
five thousand rupees or to imprisonment for a term not exceeding six months or
both.
50. False
or misleading statements
(1) A person who knowingly
(a) makes
a statement to a taxation officer or any other officer authorized by the
Commissioner which is false or misleading in a material particular; or
(b) omits from
a statement made to a taxation officer or to such authorized officer any matter
or thing without which the statement is misleading in a material particular, is
guilty of an offence and liable on conviction to,
(i) where the statement or omission was made
knowingly or repeatedly, a fine not exceeding twenty‑five thousand rupees
or to imprisonment for a term not exceeding six months or both; or
(ii) in
any other case, a fine not exceeding ten thousand rupees or to imprisonment for
a term not exceeding one month, or both.
(2) A
reference in this section to a statement made to a taxation officer or to such
authorized officer is a reference to a statement made orally or in writing, or
in any other form to that officer or person acting in the performance of his
duties under this Act, and includes a statement made
(a) in an
application, certificate, declaration, notification, return, appeal or other
document made, prepared, given, filed or furnished under this Act; or
(b) in
information required to be furnished under this Act; or
(c) in a
document furnished to a taxation officer otherwise pursuant to this Act; or
(d) in
answer to a question asked to a person by a taxation officer or such authorized
officer.
51. Obstructing
taxation officers
A person who obstructs the Commissioner or an
authorized officer in the performance of his duties under this Act is guilty of
an offence and liable on conviction to a fine not less than rupees one thousand
and not exceeding rupees twenty‑five thousand and imprisonment for a
period not less than fifteen days and not exceeding six months.
52. Offences
by companies, etc.
(1) Where
an offence under this Act or the rules thereunder, has been committed by a
company, every person who, at the time the offence was committed, was in charge
of, and was responsible to the company for the conduct of the business of the
company, as well as the company shall be deemed to be guilty of the offence and
shall be liable to be proceeded against and punished accordingly:
PROVIDED that nothing contained in this sub‑section
shall render any such person liable to any punishment provided in this Act if
he proves that the offence was committed without his knowledge or that he
exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding
anything contained in sub‑section (1), where an offence under this Act
has been committed by a company and it is proved that the offence has been
committed with the consent or connivance of, or is attributable to any neglect
on the part of any director, manager, secretary or other officer of the
company, such director, manager, secretary or other officer shall also be
deemed to be guilty of that offence and shall be liable to be proceeded against
and punished accordingly.
Explanation : For the purpose of this section
(a) "company"
means a body corporate, and includes a firm or other association of persons;
and
(b) "director"
in relation to a firm means a partner in the firm.
(3) Where
an offence under this Act has been committed by a Hindu Undivided Family, the
karta thereof shall be deemed to be guilty of the offence and shall be liable
to be proceeded against and punished accordingly:
PROVIDED that nothing contained in this sub‑section
shall render the karta liable to any punishment if he proves that the offence
was committed without his knowledge or that he had exercised all due diligence
to prevent the commission of such offence:
PROVIDED FURTHER that, where an offence under this Act
has been committed by a Hindu Undivided Family and it is proved that the
offence has been committed with the consent or connivance of or is attributable
to any neglect on the part of any adult member of the Hindu Undivided Family,
such member shall also be deemed to be guilty of that offence and shall be
liable to be proceeded against and punished accordingly.
53. Compounding
and cognizance of offences
(A)
Compounding of Offence:
(1) Where
any person has committed an offence under this Act, the Commissioner may, on
admission by such person in writing and upon his option for compounding at any
time prior to the commencement of the court proceedings relating thereto,
compound such offence and order the person to pay such sum of money as
specified by the Commissioner, not exceeding the amount of the fine specified
for the offence in addition to the tax due.
(2) Where
the Commissioner compounds an offence under this section, the order referred to
in sub‑section (1)-
(a) shall
be in writing and specify the offence committed, the sum of money to be paid, and
the due date for the payment; and
(b) shall
be served on the person who committed the offence; and
(c) shall
be final and not subject to any appeal.
(3) When
the Commissioner compounds an offence under this section, the person concerned
shall not be liable for prosecution in respect of such offence or for penalty.
(4) No
prosecution for an offence under this Act shall be instituted wherein penalty
as‑ per the provisions of this Act has been imposed.
(B)
Cognizance of Offence:
(1) Notwithstanding
anything contained in the Code of Criminal Procedure, 1973, all offences
punishable under this Act or the rules made thereunder shall be cognizable and
bailable.
(2) Notwithstanding
anything contained in the Code of Criminal Procedure, 1973, no Court inferior
to that of a Magistrate of first class shall try any offence under this Act or
under the rules made thereunder, without previous sanction of the Commissioner.
54. Penalty
for failure to register
A person who fails to apply for registration as
required by sub‑section (1) of section 18 or sub‑section (6) of
section 19 is liable for penalty not exceeding double the amount of tax payable
from the time the person becomes a taxable person until either the person files
an application for registration with the Commissioner or the Commissioner
registers the person under the provisions of sub‑section (6) of section
19.
55. Penalty
for failure to file return
A person who fails to file a return within the time
required under this Act is liable for penalty of Rs. 500/‑ plus an amount
equal to simple interest @ 15% per annum or such higher/lower rate as the
Government may notify from time to time on the tax payable for the return
period.
56. Penalty
for failure to pay tax when due
(1) A
person who fails to pay tax as per any order passed under this Act on or before
the due date is liable for penalty on an amount equal to interest @ 15% per
annum or such higher/lower rate as the Government may notify from time to time.
(2) If
a person pays penalty under sub‑section (1) and the tax to which it
relates is found not to have been due and payable by the person and/or is
refunded, then so much of the penal tax as relates to the amount of the refund
shall also be refunded to that person and when the tax is found not to have
been due or payable the penalty shall also be proportionately reduced.
57. Penalty
on unauthorised collection of tax
Where a person collects tax in contravention of the
provisions of this Act, the Assessing Authority may, after giving such person
reasonable opportunity of being heard, by order in writing, impose upon him by
way of penalty a sum not exceeding one and half times such tax collected.
58. Penalty
in relation to records
A person who fails to maintain proper records in a tax
period in accordance with the provisions of this Act is liable for penalty not
exceeding double the amount of net tax payable by the person for the tax
period.
59. Penalty
in relation to false or misleading statements
Where a person without reasonable cause,-
(a) makes
a statement to a taxation officer or to any other authorized officer, that is
false or misleading in a material particular; or
(b) omits
from a statement made to a taxation officer or such other authorized officer
any matter or thing without which the statement is misleading in a material
particular, and the tax properly payable by the person exceeds the tax that
would be payable if the person were assessed on the basis that the statement is
true,
the person is liable for penal tax of rupees one
thousand or equal to double the amount of the excess tax so payable, whichever
is higher.
60. Refund
of penalty in case of prosecution
(1) No
penalty shall be payable under section 54,58,59 where the person has been convicted
to offence under section 44,48 or 50 respectively in respect of the same act or
omission.
(2) Penalty
under section 54,58,59 has been paid and the Commissioner institutes
prosecution proceedings under section 44, 48 or 50 respectively in respect of
the same act or omission, the Commissioner shall refund the amount of penalty
paid and that penalty shall not become payable unless and until the prosecution
is withdrawn.
61. Power
to summon witness and production of records, etc.
(1) The
Commissioner or the assessing, appellate or revising authority, for securing
the attendance of any person or for production of any document, shall have all
powers conferred on a civil court under the provisions of the Civil Procedure
Code, 1908 (Central Act 5 of 1908), for securing the attendance of witness or
production of documents which include the powers to issue summons and to
examine such persons on oath and affirmation.
(2) No
suit or other proceedings shall be entertained by any court except as expressly
provided under this Act to set aside or modify any assessment or other
proceedings made under this Act and no such court can question the validity of
any assessment or levy of penalty or interest or shall grant any stay on the
continuation of the proceedings under the Act or for recovery of any amount due
under the Act.
(3) No
suit or other proceedings shall be instituted against the Government or any
officer of the Government for anything which is in good faith done or purported
to be done under the provisions of the Act.
62. Rounding
off the tax, etc,
The amount of tax, penalty, interest, composition
money, fine or any other sum payable, and the amount of set off or refund due
under the provisions of this Act or rules, shall be rounded off to the nearest
rupee when a part of a rupee is fifty paise or more and if such part is less
than fifty paise, it shall be ignored:
PROVIDED that, nothing in this section shall apply for
the purpose of collection by a dealer of any amount by way of tax under this
Act.
Notwithstanding anything contained in any law or
contract to the contrary, the Commissioner may, at any time or from time to
time, by notice in writing, a copy of which shall be forwarded to the dealer or
person at his last address known to the Commissioner, require
(a) any
person from whom any amount of money is due, or may become due or to a dealer
or person on whom a notice has been served under sub‑section (6) of
section 29, or, who has admitted to any liability by filing a return or revised
return but has not discharged such liability; or
(b) any
person who holds or may subsequently hold money for or on account of such
dealer or person, to pay to the Commissioner, either forthwith upon the money
becoming due or being held or at or within the time specified in the notice
(but not before the money becomes due or is held as aforesaid), so much of the
money as is sufficient to pay the amount due by the dealer in respect of the
arrears of tax, penalty, interest and sum forfeited under this Act, or the
whole of the money when it is equal to or less than that amount.
Explanation: For the purposes of this section, the
amount of money due to a dealer from, or money held for or on account of a
dealer, by any person, shall be calculated after deducting there from such
claims (if any) lawfully subsisting, as may have fallen due for payment by such
dealer to such person.
64. Special
powers for recovery of tax as arrears of land revenue
The Government may, by general or special order,
published in the Official Gazette, authorize any officer, not below the rank of
Commercial Tax Officer/Sales Tax Officer/Value Added Tax Officer, to exercise,
for the purpose of effecting recovery of the amount of tax or penalty due from
any dealer or person under this Act, the powers of a Collector under the Goa
Land Revenue Code, 1968 (Act No. 9 of 1969), to recover the dues as arrears of
land revenue.
65. Provisional
attachment to protect revenue in certain cases
(1) If,
during the course of inquiry in any proceedings including proceedings related
to recovery of any amount due, in respect of any person or dealer or during any
inspection or search in relation to the business of any person or dealer under
this Act, the Commissioner is of the opinion that for the purpose of protecting
the interests of the revenue it is necessary so to do, then he may,
notwithstanding anything contained in any law for the time being in force or
any contract to the contrary, attach provisionally ‑by notice in writing
any money due or which may become due to such person or dealer from any other
person or any money which any person holds or may subsequently hold for or on
account of such person or dealer:
PROVIDED that, the Commissioner may, by an order,
revoke such notice if the dealer furnishes, to the Commissioner, in such time,
such security, for such period, as may be specified in the order.
(2) Every
such provisional attachment shall cease to have effect after the expiry of a
period of one year from the date of service of the notice issued under sub‑section
(1):
PROVIDED that, the Commissioner may, for reasons to be
recorded in writing, extend the aforesaid period by such further period or
periods as he may think fit, so however that, the total period of extension
shall not in any case exceed two years.
(3) The
powers under this section shall be exercised by the Commissioner himself or the
Additional Commissioner having jurisdiction over the area under this Act.
(4)
Where a notice under
sub‑section (1) is served upon any person provisionally attaching any
money, then, such person shall be personally liable, so long as the attachment
notice is not revoked or has not ceased to have effect, to pay to the
Commissioner, the amount of money so attached.
66. Liability
under this Act to be the first charge
Notwithstanding anything contained in any contract to
the contrary but subject to any provision regarding creation of first charge in
any Central Act for the time being in force, any amount of tax, penalty,
interest, sum forfeited, fine or any other sum, payable by a dealer or any
other person under this Act, shall be the first charge on the property of the
dealer or, as the case may be, person.
67. Transfer
to defraud revenue void
(1) Where,
during the pendency of any proceeding under this Act or after the completion
thereof, any dealer liable to pay tax or any other sum payable under this Act,
the total amount of which exceeds rupees twenty‑five thousand, creates a
charge on, or parts with the possession by any mode of transfer whatsoever
including sale, mortgage, gift or exchange of any of the assets of his business
valued at rupees ten thousand or more in favour of any other person, then,
notwithstanding anything contained in any Act or contract to the contrary such
charge or transfer shall be void as against any claim in respect of any tax or
other sum payable by the dealer as a result of the completion of such proceeding
or otherwise:
PROVIDED that, such charge or transfer shall not be
void if made for adequate consideration and without notice of the pendency of
the proceeding.
(2) Where
any person liable to pay tax or other sum payable under this Act has, during
the pendency of any proceeding under this Act or after completion thereof,
created a charge on or parted with possession by any mode of transfer including
sale, mortgage, gift or exchange of any of his assets in favour of any other
person and the Commissioner is of the opinion that such charge or transfer
becomes void under sub‑section (1), then the Commissioner shall issue a
notice and hold enquiry and decide whether the charge or transfer became void
under sub‑section (1).
(3) If,
after holding such enquiry the Commissioner comes to a conclusion that the
charge or transfer is void, he shall make an order declaring such charge or
transfer to be void for the purposes of this Act.
Explanation : In this section, "assets"
includes land, building, machinery, plant, shares, securities and fixed
deposits in banks, to the extent to which any of the assets aforesaid does not
form part of the stock‑in‑trade of the business of the assessee.
68. Applicability of all the provisions of
this Act or any earlier law to person liable to pay tax under this Act
Where in respect of any tax including any penalty,
interest and amount forfeited due from a dealer or person under this Act or
under any earlier law, any other person is liable for the payment thereof, all
the relevant provisions of this Act or, as the case may be, of the earlier law,
shall in respect of such liability apply to such person also, as if he were the
dealer himself.
69. Instructions
to sub‑ordinate authorities
(1) The
Government and the Commissioner may, from time to time, issue such orders,
instructions and directions to all officers and persons appointed under this
Act as they may deem fit for the administration of this Act, and all such
officers and persons shall observe and follow such orders, instructions and
directions issued by the Government and the Commissioner.
(2) No
orders, instructions or directions shall be issued under sub‑section (1)
which interfere with the discretion of any Appellate Authority in the execution
of its appellate functions.
(3) Without
prejudice to the generality of the foregoing power, the Commissioner, may, on
his own motion or on an application by a registered dealer liable to pay tax
under this Act, if he considers it necessary or expedient so to do for the
purpose of maintaining uniformity in the work of assessment and collection of
revenue, clarify the rate of tax payable under this Act in respect of goods
liable to tax under the Act, and all officers and such persons appointed under
this Act shall observe and follow such clarification.
(4) No
such application under sub‑section (3) shall be entertained unless it is
accompanied by proof of payment of such fee in such manner, as may be
prescribed.
(5) All
officers and persons appointed under this Act shall observe and follow such
administrative instructions as may be issued to him for his guidance by the
Additional Commissioner or by the Assistant Commissioner within whose
jurisdiction he performs his functions.
70. Accounts
to be audited in certain cases
(1) Every
dealer liable to pay tax shall, if his gross turnover of sales exceeds rupees
one core in any year, or in any other case, if the amount of Input Tax Credit
claimed by him in any year exceeds rupees 10 lakhs, get his accounts in respect
of such year audited by an accountant within nine months from the end of that
year and furnish within that period the report of such audit in the prescribed
form duly signed and verified by such accountant and setting forth such particulars
and certificates as may be prescribed.
(2) For
the purposes of this section, "Accountant" means a Chartered
Accountant within the meaning of the Chartered Accountants Act, 1949 (Central
Act 38 of 1949).
(3) If
any dealer liable to get his accounts audited under sub‑section (1) fails
to furnish a copy of such report within the time as aforesaid the Commissioner
shall, after giving the dealer a reasonable opportunity of being heard, impose
on him, in addition to any tax payable, penalty of rupees one thousand plus
rupees hundred per day during the first thirty days of default and rupees two
hundred fifty per day thereafter, subject to a maximum of rupees one lakh
cumulatively.
71. Assessment proceedings, etc., not to be
invalid on certain grounds
(1) No
return, assessment (including supervision, appeal and rectification), notice,
summons or other proceedings furnished, made or issued or taken or purported to
have been furnished, made or issued or taken in pursuance of any of the
provisions of this Act shall be invalid or shall be deemed to be invalid merely
by reason of any mistake, defect or omission in such return, assessment,
notice, summons or other proceedings, if such return, assessment, notice,
summons or other proceedings are in substance and effect in conformity with or
according to the intent, purposes and requirements of this Act.
(2) The
service of any notice, order or communication shall notbe called in question
the said notice, order or communication, as the case may be, has already been
acted pon by the dealer or person to whom it is issued or which service has not
been called i question at or in the earliest proceedings commenced, continued
or finalized pursuant D such notice, order or communication.
(3) No
order, including an order of assessment, supervision, revision or rectification
passed under the provisions of this Act shall be invalid merely on the ground
that he action could also have been taken by any other authority under any
other provisions of this Act.
72. Accounts
to be maintained by dealers
(1) Every
person registered under this Act and every dealer or other person liable :o get
himself registered under this Act shall keep and maintain true and correct
accounts and such other records, as may be specified, by the Commissioner, by
notification, in :he principal place of business in the State.
(2) The
commissioner may, subject to such conditions or restrictions as may be
prescribed in this behalf, by notice in writing direct any dealer or by
notification direct my class of dealers to maintain accounts and records
showing the details regarding their purchases, sales or deliveries of goods in
such form and in such manner as may be specified by him.
73. Production,
Inspection of Accounts and Documents and Search of Premises
(1) The
Commissioner may, subject to such conditions as may be prescribed, require any
dealer to produce before him any accounts or documents, or to furnish any
information relating to stocks of goods, sale, purchase and delivery of goods
or to payments made or received by the dealer, or any other information
relating to his business as may be necessary for the purposes of this Act.
(2) All
accounts, registers and documents relating to stocks of goods, purchase, sale
and delivery of goods, payments made or received by any dealer, and all goods
and cash kept in any place of business of any dealer, shall, at all reasonable
time, be open to inspection by the Commissioner, and the Commissioner may take
or cause to be taken such copies or extracts of the said accounts, registers or
documents and such inventory of the goods and cash found as appear to him
necessary for the purposes of this Act.
(3) If
the Commissioner has reason to believe that any dealer has evaded or is
attempting to evade the payment of any tax due from him, he may, for reasons to
be recorded in writing, seize such accounts, registers or documents of the
dealer as may be necessary, and shall grant a receipt for the same, and shall
retain the same for a period not exceeding six months or for further period
upto six months as may be extended by order or in writing.
(4) For
the purposes of sub‑section (2) or sub‑section (3), the
Commissioner may enter and search any place of business of any dealer or any
other place where the Commissioner has reason to believe that the dealer keeps
or is for the time being keeping any account, registers or documents of his
business or stocks of goods relating to his business.
(5) Where
any books of accounts, other documents, money or goods are found in the
possession or control of any person in the course of any search, it shall be
presumed, unless the contrary is proved, that such books of accounts, other
documents, money or goods belong to such person.
74. Cross‑checking
of transactions
(1) With
a view to preventing evasion of tax and ensuring proper comoliance with the
provisions of this Act, the Commissioner may, from time to time, collect
information regarding sales and purchases effected by any class of dealers and
cause any of such transactions of sale and purchase to be cross‑checked.
(2) For
this purpose, the Commissioner may, from time to time, by notification in the
Official Gazette require any class of dealers to furnish such information,
details and particulars as may be specified therein regarding the transactions
of sales and purchases effected by them during the period mentioned in the said
notification to such authority and by such date as may be specified.
(3) The
Commissioner shall cause any of such transactions to be cross‑checked by
reference to the books of accounts of the purchasing and selling dealers. For
this purpose, the Commissioner shall, so far as he may, send an intimation in
writing to the dealer whose books of accounts are required to be verified for
the purpose of cross‑checking, stating therein the details of the
transactions proposed to be cross‑checked and the time and date on which
any officer or person duly authorized to cross check the transaction will visit
the place where the books of accounts are ordinarily kept by the dealer.
75. Establishment of check posts for
inspection of goods in transit
(1) The
Government may, with a view to prevent or check avoidance or evasion of tax, by
notification in the Official Gazette, direct establishment of the check post or
barrier at such places as may be specified in the notification and every
officer who exercises powers and discharges his duties at such check post by
way of inspection of documents produced and goods being moved, shall be in‑charge
of such check post or barrier.
(2) The
driver or person in charge of vehicle or carrier of goods in movement shall-
(a) carry
with him the records of the goods including "challan", bills of sale
or dispatch memos and prescribed declaration form or way bill duly filled in
and signed by the consignor of goods carried;
(b) stop
the vehicle or carrier at every check post set up under sub‑section (1)
or at any other place as desired by an officer authorized by the Commissioner
in this behalf;
(c) produce
all the documents relating to the goods before the officer in charge of the
check post or the authorized officer;
(d) give
all the information in his possession relating to the goods;
(e) allow
the inspection of the goods and search of the vehicle by the officer in charge
of the check post or any authorized officer.
(3) Where
any goods are in movement within the territory of the State of Goa, an officer
empowered by the Government in this behalf may stop the vehicle or the carrier
or the person carrying such goods, for inspection, at any place within his
jurisdiction and provisions of sub‑section (2) shall mutatis mutandis
apply.
(4) Where
any goods in movement are without documents, or are not supported by documents
as referred to in sub‑section (2), or documents produced appear to be
false or forged, the officer in charge of the check post or the officer
empowered under sub‑section (3), may-
(a) direct
the driver or the person in‑charge of the vehicle or carrier of the goods
not to part with the goods in any manner including by transporting or re‑booking,
till a verification is done or an enquiry is made, which shall not take more
than seven days;
(b) seize
the goods for reasons to be recorded in writing and shall give receipt of the
goods seized to the person from whose possession or control they are seized.
(5) The
officer in charge of the check post or the officer empowered under sub‑section
(3), after ' having given the person in charge of the goods a reasonable
opportunity of being heard and after having held such enquiry as he may deem
fit, shall, impose, for possession or movement of goods, whether seized or not,
in violation of the provisions of clause (a) of sub‑section (2) or for
submission of false or forged documents, a penalty, equal to twice the amount
of the tax leviable on such goods or twenty percent of the value of goods,
whichever is lower.
(6) During
the pendency of the proceeding under sub‑section (5) if any one prays for
being impleaded as a party to the case on the ground of involvement of his
interest therein, the said officer in Charge of the check post or the empowered
officer, on being satisfied, may permit him to be included as a party to the
case; and thereafter, all provisions of this section shall mutatis mutandis
apply to him.
(7) The
officer‑in‑charge of the check post or the officer empowered under
subsection (3) may release the goods to the owner of the goods or to any person
duly authorized by such owner, on payment of the penalty imposed under sub‑section
(5).
(8) Where
the driver or person‑in‑charge of the vehicle or the carrier is
found guilty of violation of the provisions of sub‑section (2), the
officer‑in‑charge of the check post or the officer empowered under
sub‑section (3) may detain such vehicle or carrier and after affording an
opportunity of being heard to such driver or person‑in‑charge of
the vehicle or the carrier, may impose a penalty on him as provided under sub‑section
(5).
(9) Where
a transporter, while transporting goods, is found to be in collusion with dealer
to avoid or evade tax, the officer‑in‑charge of the check post or
the officer empowered under sub‑section (3), shall detain the vehicle or
carrier of such transporter and after affording him an opportunity of being
heard and with prior approval in writing of the Commissioner may confiscate
such vehicle or carrier.
(1) With
a view to identifying dealers who are liable to pay tax under this Act, but
have remained unregistered, the Commissioner shall, from time to time, cause a
survey of unregistered dealers to be taken.
(2) For
the purposes of the survey, the Commissioner may, by general or special notice,
require any dealer or class of dealers to furnish the names, addresses and such
other particulars as he may find necessary relating to the persons and dealers
who have purchased any goods from or sold any goods to such dealer or class of
dealers during any given period.
(3) For
the purposes of survey, the Commissioner may, call for details and particulars
regarding the services provided by public utilities and financial institutions
including Banking companies which he is of the opinion will be relevant and
useful for the purposes of the survey. He may, from time to time, cause the
results of the survey to be published in any manner that he thinks fit, so
however as not to disclose or indicate the identity of any particular
unregistered dealer identified during the survey.
(4) The
Commissioner may, for the purposes of the survey, enter any place where a
person is engaged in business but is unregistered or has not applied for grant
of a certificate of registration, whether such place be the principal place of
business or not of such business and require any proprietor, employee or any
other person who may at that time and place be attending in any manner to or
helping in the business,
(i) to
afford him the necessary facility to inspect such books of accounts or other
documents as he may require and which may be available at such place;
(ii) to
afford him the necessary facility to check or verify the cash, stock or other
valuable article or thing which may be found therein; and
(iii) to
furnish such information as he may require as to any matter which may be useful
for, or relevant to, any proceedings under this Act.
Explanation: For the purposes of this sub‑section'
a place where a person is engaged in business will also include any other place
in which the person engaged in business or the said employee or other person
attending or helping in business states that any of the books of accounts or
other documents or any part of the cash, stock or other valuable article or
thing relating to the business are or is kept.
(5) The
Commissioner shall enter the place where the person is carrying on business
only during the hours at which such place is open for business and in case of
the said any other place only after sunrise and before sunset. The Commissioner
may make or cause to be made extracts or copies from books of accounts and
other documents inspected by him, make an inventory of any cash, stock or other
valuable article or thing checked or verified by him, and record the statement
of any person which may be useful for, or relevant to, any proceeding under
this Act.
(6) The
Commissioner, in exercise of the powers under this section, shall, on no
account, remove or cause to be removed from the place where he has entered, any
books of accounts, other documents or any cash, stock or other valuable article
or thing.
(1) The
Government shall endeavour to introduce and establish an automated data
processing system for implementing the purposes of the Act and for incidental
and allied matters.
(2) In
order to make effective the said system, the Government may, from time to time,
make regulations for regulating the interactions between the dealers,
authorities appointed or constituted under the Act and the Government treasury.
78. Power
to collect statistics
(1) If the
Commissioner considers that for the purposes of better administration of this
Act it is necessary so to do, he may, by notification in the Official Gazette,
direct that statistics be collected relating to any matter dealt with, by or in
connection to this Act.
(2) Upon
such direction being made, the Commissioner or any person or persons authorized
by him in this behalf may, by notification in the Official Gazette; and if
found necessary by notice in any newspapers or in such other manner as in the
opinion of the Commissioner or the said person, is best calculated to bring the
notice to the attention of dealers and other person or persons, call upon all
dealers or any class of dealers or persons to furnish such information or
returns as may be stated therein relating to any matter in respect of which
statistics are to be collected. The form in which, the persons to whom, or the
authorities to which, such information or returns should be furnished, the
particulars which they should contain, and the intervals in which such
information or returns should be furnished, shall be such as may be prescribed.
(3) Without
prejudice to the generality of the foregoing provisions, the Government may by
rules provide that every registered dealer or, as the case may be, any class of
registered dealers shall furnish, in addition to any other returns provided for
else where, an annual return in such form, by such date and to such authority
as may be prescribed and different provisions may be made for different classes
of registered dealers.
79. Disclosure
of information by a public servant
(1) All
particulars contained in any statement made, return furnished or accounts or
documents produced in accordance with this Act, or in any record of evidence
given in the course of any proceedings under this Act (other than proceeding
before a Criminal Court), or in any record of any assessment proceeding, or in
any proceeding relating to the recovery of a demand, shall, save as provided in
sub‑section (3), be treated as confidential; and notwithstanding anything
contained in the Indian Evidence Act, 1872 (Central Act 1 of 1872), no court
shall, save as aforesaid, be entitled to require any servant of the Government
to produce before it any such statement, return, account, document or record or
any part thereof, or to give evidence before it in respect thereof.
(2) If,
save as provided in sub‑section (3), any servant of the Government
discloses any of the particulars referred to in sub‑section (1), he
shall, on conviction, be punished with imprisonment which may extend to six
months or with fine or with both:
PROVIDED that no prosecution shall be instituted under
this section except with the previous sanction of the Government.
(3) Nothing contained in
this section shall apply to the disclosure of,
(a) any
such particulars in respect of any such statement, return, accounts, documents,
evidence, affidavit or deposition, for the purpose of any prosecution under the
Indian Penal Code, 1860 (Central Act 45 of 1860) or the Prevention of
Corruption Act, 1988 (Central Act 49 of 1988), or this Act, or any other law
for the time being in force; or
(b) any
such particulars to the Government or to any person acting in the execution of
this Act or to any person for the purposes of this Act; or
(c) any
such particulars when such disclosure is occasioned by the lawful employment
under this Act of any process for the service of any notice or the recovery of
any demand; or
(d) any
such particulars to a Civil Court in any suit, to which the Government is a
party, which relates to any matter arising out of any proceeding under this
Act; or
(e) any
such particulars to any officer appointed to audit receipts or refunds of the
tax imposed by this Act; or
(f) any
such particulars where such particulars are relevant to any inquiry into the
conduct of an official of the Sales Tax Department or to any person or persons
appointed as Commissioner under the Public Servants (Inquiries) Act, 1850
(Central Act 37 of 1850), or to any officer otherwise appointed to hold such
inquiry or to a Public Service Commission established under the Constitution,
when exercising its functions in relation to any matter arising out of such
inquiry; or
(g) such
facts to an officer of the Central Government or any State Government as may be
necessary for the purpose of enabling that Government to levy or realise any
tax or duty imposed by it; or
(h) any
such particulars, when such disclosure is occasioned by the lawful exercise by
a public servant of his powers under the Indian Stamp Act, 1899 (Central Act 2
of 1899), to impound an insufficiently stamped document; or
(i) any
such particulars where such particulars are relevant to any inquiry into a
charge of misconduct in connection with sales tax proceedings against a legal
practitioner, sales tax practitioner or Chartered Accountant, Cost Accountant,
to the authority, if any, empowered to take disciplinary action against members
practicing the profession of a legal practitioner, sales tax practitioner or
Chartered Accountant, Cost Accountant, as the case may be; or
(j) any
such particulars to the Director, Bureau of Economics and Statistics or any
officer serving under him or to any person or persons authorized under sub‑section
(2) of section 78 as may be necessary for enabling the Director or such person
or persons to carry on their official duties.
(k) any
such particulars to an officer of the Central Government or any State
Government as may be necessary for the administration of any law in force in
any part or the whole of India.
(1) No
information of any individual return or part thereof, with respect to any
matter given for the purposes of section 79 shall without the previous consent
in writing of the~ owner for the time being or his authorized agent be
published in such manner as to enable any particulars to be identified as
referring to a particular dealer and no such information shall be used for the
purpose of any proceedings under the provisions of this Act.
(2) Except
for the purposes of prosecution under this Act or any other Act, no person who
is not engaged in the collection of statistics under this Act or of compilation
or computerization thereof for the purposes of administration of this Act,
shall be permitted to see or have access to any information of any individual
return referred to in this section.
(3) If any
person required to furnish any information or return under section 78j‑.
(a) willfully
refuses or without lawful excuse neglects to furnish such information or return
as may be by that section be required; or
(b) willfully
furnishes or causes to be furnished any information or return which he knows to
be incorrect or false,
he shall on, conviction be punished with fine which
may extend to one thousand rupees and in case of a continuing offence to a
further fine which may extend to one hundred rupees for each day after the
first day during which the offence continues.
(4) If
any person engaged in connection with the collection of statistics under
section 78 or compilations or computerization thereof willfully discloses any
information or the contents of any return given or made under that section,
otherwise than in execution of his duties under that section or for the
purposes of the prosecution of an offence under this Act or under any other
Act, he shall on conviction be punished with imprisonment for a term which may
extend to six months or with fine which may extend to one thousand rupees, or
with both.
(5) Nothing
in this section will apply to publication of any information relating to a
class of dealers or class of transactions, if in the opinion of the
Commissioner, it is desirable in the public interest, to publish such
information.
81. Publication and disclosure of information regarding
dealers and other persons in public interest
(1) Notwithstanding
anything contained in sections 79 and 80, if the Government is of the opinion
that it is necessary or expedient in the public interest to publish or disclose
the names of any dealers or other persons and any other particulars relating to
any proceedings under this Act in respect of such dealers and persons, it may
publish or disclose or cause to be published or disclosed such names and
particulars in such manner as it thinks fit.
(2) No
publication or disclosure under this section shall be made in relation to any
tax levied or penalty imposed or interest levied or any conviction for any
offence connected with any proceeding under this Act, until the time' for
presenting an appeal to the appropriate appellate authority has expired without
an appeal having been presented or the appeal, if presented has been disposed
of.
Explanation : In the case of a firm, company or other
association of persons, the names of the partners of the firm, the directors,
managing agents, secretaries, treasurers or managers of the company or the
members of the association, as the case may be, may also be published or
disclosed, if, in the opinion of the Government, the circumstances of the case
justify it.
82. Appearance before any authority in proceedings
(1) Any
person, who is entitled or required to attend before any authority including
the Tribunal in connection with any proceeding under this Act, may be
represented
(a) by
a relative or a person regularly employed by him; or
(b) by a
legal practitioner, Chartered Accountant or Cost Accountant or Company
Secretary who is not disqualified by or under sub‑section (2); or
(c) by
a sales tax practitioner who possesses the prescribed qualifications and on
payment of prescribed fees, and is entered in the list which the Commissioner
shall maintain in that behalf, and who is not disqualified by or under sub‑section
(2); or
(d) any
person who, immediately before the commencement of this Act was a sales tax
practitioner under any earlier law,
only if such relative, person employed, legal
practitioner, Chartered Accountant, Cost Accountant, Company Secretary or sales
tax practitioner is authorized by such person in the prescribed form, and such
authorization may include the authority to act on behalf of such person in such
proceedings.
(2) The
Commissioner may, by order in writing and for reasons to be recorded therein,
disqualify for such period as is stated in the order from attending before any
such authority, any legal practitioner, Chartered Accountant, Cost Accountant,
Company Secretary or sales tax practitioner
(i) who
has been removed or dismissed from Government service; or
(ii) who
being a sales tax practitioner, a legal practitioner or a Chartered Accountant,
Cost Accountant, Company Secretary, is found guilty of misconduct in connection
with any proceedings under this Act by the Commissioner or by an authority, if
any, empowered to take disciplinary action against the member of the profession
to which he belongs.
(3) No
order of disqualification shall be made in respect of any particular person
unless he is given a reasonable opportunity of being heard.
(4) Any
person against whom any order of disqualification is made under this section,
may, within one month of the date of communication of such order appeal to the
Tribunal to have the order cancelled or modified.
(5) The
order of the Commissioner shall not take effect until one month of the making
thereof or when an appeal is preferred until the appeal is decided.
(6) The
Commissioner may, at any time, suo motu or on an application made to him in
this behalf, revoke or modify any order made against a person under sub‑section
(2) and thereupon such person shall cease to be disqualified subject to such
conditions or restrictions that may be contained in such order.
(1) The
Government may, by notification in the Official Gazette make rules for carrying
out the purposes of this Act.
(2) Without
prejudice to any power to make rules contained elsewhere in this Act, the
Government may make rules generally to carry out the purposes of this Act, and
such rules may include rules for levy of fees for any of the purposes of this
Act.
(3) In
making any rules the Government may direct that a breach thereof shall be
punishable with fine not exceeding five thousand rupees, and when the offence
is a continuing one, with a daily fine not exceeding one hundred rupees during
the continuance of the offence.
(4) Every
rule made under this section shall be laid as soon as may be after it is made
on the table of Legislative Assembly while it is in session for a total period
of thirty days which may be comprised in one session or in two successive
sessions, and if, before the expiry of the session in which it is so laid or
the session immediately following, the Legislative Assembly agrees in making
any modification in the rule or the Legislative Assembly agrees that the rule
should not be made and notify such decision in the Official Gazette, the rule
shall from the date of publication of such notification have effect only in
such modified form or be of no effect, as the case may be; so, however, that
any such modification or annulment shall be without prejudice to the validity
of anything previously done or omitted to be done under that rule.
84. Declaration
of stock of goods held on the appointed day
The Commissioner may by notification in the Official
Gazette, require that any class of registered dealers as may be specified in
the notification declare such details regarding the stock of goods held by them
on the day immediately preceding the appointed day in such manner and within
such period, and with such particulars and to such authority, as he may notify
in this behalf.
85. Bar to
certain proceedings
(1) No
order passed or proceedings taken under this Act or rules or notification by
any authority appointed or constituted under this Act, shall be called in
question in any Court, and save as is provided by section 38, no appeal shall
lie against any such order.
(2)
No appeal shall lie
against
(i)
any notice issued under
this Act, rules or notifications; or
(ii) any
order issued on an application for installment; or
(iii) an
order pertaining to the seizure or retention of books of accounts, registers
and other documents; or
(iii)
an order sanctioning
prosecution under this Act.
The Goa Sales Tax Act, 1964 (Act 4 of 1964), is hereby repealed.
(1) Notwithstanding the
repeal by section 86 of the law referred to therein‑
(a) that
law (including earlier law continued in force under any provisions thereof),
and all rules, regulations, orders, notifications, forms, certificates and
notices issued under that law and in force immediately before the appointed day
shall, subject to the other provisions of this Act, in so much as they apply,
continue to have effect for the purposes of the levy, assessment, reassessment,
appeal, revision, rectification, reference, payment and recovery, collection,
refund or set off of any tax, exemption from payment of tax, the imposition of
any penalty, or of interest or forfeiture of any sum which levy, assessment, reassessment,
appeal, revision, rectification, reference, payment and recovery, collection,
refund, set off, exemption, penalty, interest or forfeiture of any sum relates
to any period ending before the appointed day, or for any other purpose
whatsoever connected with or incidental to any of the purposes aforesaid and
whether or not the tax, penalty, interest or sum forfeited, if any, in relation
to such proceedings is paid before or after the appointed day.
(b) (i)
any registration certificate issued under the Goa Sales Tax Act, 1964 (Act 4 of
1964), insofar as the liability to tax under sub‑section (1) of section 3
of this Act exists, be deemed to be the certificate of registration issued
under this Act, and accordingly the dealer holding such registration
certificate immediately before the appointed day, shall, until the certificate
is duly cancelled, be deemed to be a dealer liable to pay tax under this Act
and to be a registered dealer under this Act and all the provisions of this Act
will apply to him as they apply to a dealer liable to pay tax under this Act.
(ii) any certificate of registration issued to any
dealer and valid on the day immediately preceding the appointed day, issued
under the Goa Sales Tax Act, 1964 (Act 4 of 1964), shall, notwithstanding that
the dealer is not liable to pay tax under section 3 of this Act be deemed to be
the certificate of registration issued under this Act until it is duly
cancelled in accordance with the provisions of this Act and such dealer shall
continue to be liable to pay tax under this Act and be deemed to be a
registered dealer till such cancellation and all the provisions of this Act
will apply to him as they apply to a dealer liable to pay tax under this Act.
(c) Any
person appointed as the Commissioner, Additional Commissioner or Assistant
Commissioner, or any person appointed to assist the Commissioner, under the
repealed Act and continuing in the office immediately before the appointed day,
shall, on and from the appointed day, be deemed to have been appointed under
this Act and shall continue in office as such till such person ceases to be the
Commissioner, Additional Commissioner or Assistant Commissioner or ceases to be
the person appointed to assist the Commissioner.
(d) Nothing
in this Act or the rules made thereunder shall be deemed to impose, or
authorize the imposition of a tax on any sale or on any goods when such sale or
purchase takes place-
(i) in
the course of inter‑State trade or commerce;
(ii) outside
Goa; or
(iii) in the
course of import of the goods into, or of goods out of, the territory of India.
Explanation: Sections 3, 4
and 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), shall apply for determining whether or not a
particular sale or purchase takes place in the manner indicated in clause (i),
clause (ii) or clause (iii).
88. Construction of references in any repealed
law to officers, authorities, etc.
Any reference in any provision of any law now repealed
by this Act to an officer, authority or Tribunal shall for the purpose of
carrying into effect the provisions contained in section 87 be construed as
reference to the corresponding officer, authority or Tribunal appointed or
constituted by or under this Act; and if any question arises as to who such
corresponding officer, authority or Tribunal is, the decision of the Government
thereon shall be final.
89. The Goa Sales Tax Deferment‑Cum‑Net
Present Value Compulsory Payment Scheme,
2001
(1) Notwithstanding
anything contained in this Act, rules or notifications, but subject to such
conditions as the Government may by general or special order in Official
Gazette, specify, where the dealer to whom the benefit under the Goa Sales Tax
Deferment‑Cum‑Net Present Value Compulsory Payment Scheme, 2001 has
been granted and when respective Net Present Value as provided in the said
Scheme has been deposited in accordance with the provision of this Act or
earlier law or rules made thereunder, the balance amount of net tax
payable/output tax payable, shall be deemed to have been paid.
(2)
The Government may
modify the Goa Sales Tax Deferment‑Cum‑Net Present Value Compulsory
Payment Scheme, 2001 or replace it by a new scheme as the circumstances may
require and in that eventuality of modifying or replacing the said scheme, the
benefit conferred on the eligible unit shall continue unless such eligible unit
opt to be out of the Scheme.
If any difficulty arises in giving effect to the
provisions of this Act, including the provisions contained in section 87, the
Government may, by general or special order, do anything not inconsistent with
this Act which appears to it to be necessary or expedient for the purpose of
removing the difficulty. In particular and without prejudice to the generality
of the foregoing power any such order may provide for the adaptations or
modifications subject to which any earlier law shall apply in relation to the
proceedings in respect of the year ending on the 31st day of March of the year
preceding the year in which this Act is enforced:
PROVIDED that no such order shall be made after the
expiry of a period of two years from the appointed day.
[Refer clause (a) of sub‑section (1) of section
5]
|
Sr.No. |
Name of the Commodity |
|
|
(1) |
Articles of Gold, Silver and precious metals
including Jewellery made from Gold, silver and precious metals. |
|
|
(2) |
Gold, Silver and other precious metals. |
|
|
(3) |
Precious Stones |
|
[Refer clause (b) of sub‑section (1) of section
5]
|
Sr.No. |
Name of the Commodity |
|
(1) |
Acids |
|
(2) |
Agricultural implements not operated manually
or not driven by animal |
|
(3) |
All equipments for communications, such as,
Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch
Exchange (E.P.A.B.X), etc. |
|
(4) |
All intangible goods like copyright, patent,
REP license Exim scrips, SIL licences. |
|
(5) |
All kinds of bricks including fly ash bricks,
refractory bricks and ashphaltic roofing, earthen tiles. |
|
(6) |
All types of yarn other than cotton and silk
yam in hank and sewing thread. |
|
(7) |
Aluminium conductor steel reinforced (A.C.S.R.) |
|
(8) |
Aluminium utensils and enamelled utensils. |
|
(9) |
Aluminium, aluminium alloys, their products
(including extrusions) not elsewhere mentioned in this Schedule or in any
other Schedule. |
|
(10) |
Arecanut powder and betel nut. |
|
(11) |
Articles made of rolled gold and imitation gold |
|
(12) |
Artificial silk yam, polyester fibre yarn and
staple fibre yam |
|
(13) |
Bagasse |
|
(14) |
Bamboo |
|
(15) |
Basic chromium sulphate, sodium bichromate,
bleach liquid |
|
(16) |
Bearings |
|
(17) |
Beedi leaves. |
|
(18) |
Beltings. |
|
(19) |
Bicycles, tricycles, cycle rickshaws and parts. |
|
(20) |
Bitumen. |
|
(21) |
Bone meal. |
|
(22) |
Bulk drugs. |
|
(23) |
Capital goods subject to production of
prescribed declaration |
|
(24) |
Cashew Kernel |
|
(25) |
Castings. |
|
(26) |
Castor Oil |
|
(27) |
Centrifugal, monobloc and submersible pumps
and parts thereof. |
|
(28) |
Chemical fertilizers, pesticides, weedicides
and insecticides. |
|
(29) |
Clay |
|
(30) |
Coffee beans and seeds, cocoa pod, green tea
leaf and chicory |
|
(31) |
Coir and coir products excluding coir mattresses. |
|
(32) |
Cotton and cotton waste. |
|
(33) |
Crucibles. |
|
(34) |
Declared goods as specified in section 14 of
the Central Sales Tax Act, 1956
(Central Act 74 of 1956). |
|
(35) |
Drugs & Medicines |
|
(36) |
Dyes, that is to say, (i) Acid dyes, (ii)
Alizarine dyes, (iii) Bases, (iv) Basic Dyes, (v) Direct dyes, (vi)
Naphthols, (vii) Nylon dyes, (viii) Optical whitening agents, (ix) plastic
dyes, (x) reactive dyes, (xi) Sulphur dyes, (xii) Vat dyes, (xiii) All other dyes not specified elsewhere in the
Schedule. |
|
(37) |
Edible oils, oil cake and de-oiled cake. |
|
(38) |
Electrodes (Welding). |
|
(39) |
Embroidery or zari articles, that is to say,
(i) imi, (ii) zari, (iii) kasab, (iv) saima, (v) dabka, (vi) chumki, (vii)
gota, (viii) sitara, (ix) naqsi, (x) kora, (xi) glass beads, (xii) badla, (xiii) gizal, (xiv) embroidery
machines, (xv) embroidery needles. |
|
(40) |
Exercise book, graph book and laboratory note book. |
|
(41) |
Ferrous and non-ferrous metals and alloys;
non-metals such as aluminium, copper, zinc and extrusions of those. |
|
(42) |
Fibres of all types and fibre waste excluding
coconut fibre. |
|
(43) |
Fireclay, coal ash, coal boiler ash, coal
cinder ash, coal powder, clinker. |
|
(44) |
Fried grams (Roasted grams). |
|
(45) |
Gur, jaggery and edible variety of rub gur. |
|
(46) |
Hand pumps and spare parts. |
|
(47) |
Herb, bark, dry plants, dry root, commonly
known as jari booti and dry flower. |
|
(48) |
Hose pipes. |
|
(49) |
Hosiery goods. |
|
(50) |
Ice. |
|
(51) |
Incense sticks commonly known as agarbatti,
dhupkathi or dhupbati. |
|
(52) |
Industrial cables (High voltage cables, XLPE
Cables, jelly filled cables, optical fibers). |
|
(53) |
Industrial inputs and packing materials as
may be notified. |
|
(54) |
IT products as may be notified by the
Government including computers, telephone and parts thereof, teleprompter and
wireless equipment and parts thereof. |
|
(55) |
Kerosene oil sold through PDS. |
|
(56) |
Khandsari |
|
(57) |
Knitting wool |
|
(58) |
Lignite |
|
(59) |
Lime, lime stone, products of lime, dolomite
and other white washing materials not elsewhere mentioned in this Schedule or
in any 6ther Schedule. |
|
(60) |
Linear alkyl benezene |
|
(61) |
Metals, alloys, metal powders including metal
paste of all types and grades and metal scrap other than those falling under
declared goods. |
|
(62) |
Napa Slabs (Rough flooring stones) |
|
(63) |
Mixed PVC stabilizer |
|
(64) |
Newars. |
|
(65) |
Ores and minerals. |
|
(66) |
Palm fatty acid |
|
(67) |
Paper and newsprint |
|
(68) |
(i) Paraffin wax of all grade standards other
than food grade standard including standard wax and match wax; (ii) slack
wax. |
|
(69) |
Pens of all kinds including refills. |
|
(70) |
Pipes of all varieties including G.I. pipes,
C.I. pipes, ductile pipes and PVC pipes. |
|
(71) |
Plastic footwear. |
|
|
Plastic granules |
|
(73) |
Printed material including diary, calendar. |
|
(74) |
Printing ink excluding toner and cartridges. |
|
(75) |
Processed and branded salt. |
|
(76) |
Pulp of bamboo, wood and paper. |
|
(77) |
Rail coaches engines and wagons. |
|
(78) |
Readymade garments. |
|
(79) |
Renewable energy devices and spare parts. |
|
(80) |
Rubber, that is to say - (a) raw rubber,
latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated
latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry
block rubber, crumb rubber, skimmed rubber and all other qualities and grades
of latex; (b) Reclaimed rubber, all grades and qualities; (c) Synthetic
rubber. |
|
(81) |
Safety matches. |
|
(82) |
Seeds, other than grass, vegetables and flowers. |
|
(83) |
Sewing machines. |
|
(84) |
Ship and other water vessels. |
|
(85) |
Silk fabrics. |
|
(86) |
Skimmed milk powder. |
|
(87) |
Solvent oils other than organic solvent oil. |
|
(88) |
Spices of all varieties and forms including cumin seed, aniseed,
pepper, turmeric and dry chillies. |
|
(89) |
Sports goods excluding apparels and footwear. |
|
(90) |
Starch. |
|
(91) |
Suji and besan |
|
(92) |
Tamarind. |
|
(93) |
Tractors, harvesters and attachments and
parts thereof, |
|
(94) |
Transmission towers. |
|
(95) |
Umbrella except garden umbrella. |
|
(96) |
Vanaspati (Hydrogenated vegetable oil). |
|
(97) |
Vegetable oil including gingili oil and bran oil. |
|
(98) |
Writing instruments. |
[Refer clause (c) of sub‑section (1) of section
5]
|
Sr.No. |
Name of the Commodity |
Rate of
tax |
|
(1) |
(2) |
(3) |
|
(1) |
Aviation
spirit, aviation turbine fuel and A V Gas, other than covered by entry 34 of
Schedule "B". |
20% |
|
(2) |
Country
liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964). |
20% |
|
(3) |
Foreign
liquor and Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964). |
22% |
|
(4) |
High Speed Diesel Oil(HSD). |
23% |
|
(5) |
Indian
made foreign liquor including Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964). |
22% |
|
(6) |
Light Diesel Oil (LDO). |
20% |
|
(7) |
Lotteries including online lotteries. |
20% |
|
(8) |
Motor
spirit which is commercially known as petrol including ethanol blended petrol. |
25% |
|
(9) |
Molasses. |
20% |
|
|
Naptha. |
20% |
|
(10) |
Light diesel oil (LDO). |
20% |
|
(11) |
Rectified Spirit. |
20% |
|
(12) |
Any
other Petroleum Products not specifically described hereinabove or in any of
the Schedules appended hereto other than Kerosene Oil and Liquified Petroleum
Gas, Furnace Oil and substitute furnace fuel including low sulphur heavy
stock and lubricating oil and grease. |
20% |
[Refer clause (d) of sub‑section (1) of section
5]
|
Sr.No. |
Name of
the Commodity |
|
(1) |
Agricultural implements manually operated or
animal driven. |
|
(2) |
Aids and implements used by handicapped persons. |
|
(3) |
Aquatic feed, poultry feed and cattle feed
including grass, hay and straw. |
|
(4) |
Bamboo mattings |
|
(5) |
Betel leaves. |
|
(6) |
Bread. |
|
(7) |
Books, periodicals and journals. |
|
(8) |
Charkha, Ambar Charkha; handlooms and
handloom fabrics and Gandhi Topi. |
|
(9) |
Charcoal. |
|
(10) |
Coarse grains other than paddy, rice and wheat. |
|
(11) |
Condoms and contraceptives. |
|
(12) |
Cotton and silk yarn in hank. |
|
(13) |
Coconut fibre |
|
(14) |
Coconut in shell and separated kernel of
coconut other than copra. |
|
(15) |
Curd, Lassi, butter milk and separated milk. |
|
(16) |
Earthen pot. |
|
(17) |
Electrical energy. |
|
(18) |
Firewood. |
|
(19) |
Fishnet and fishnet fabrics. |
|
(20) |
Flour atta and maida |
|
(21) |
Fresh milk and pasteurized milk. |
|
(22) |
Fresh plants, saplings and fresh flowers. |
|
(23) |
Fresh vegetables and fruits. |
|
(24) |
Garlic and ginger. |
|
(25) |
Glass bangles. |
|
(26) |
Human blood and blood plasma. |
|
(27) |
Husk and bran of cereals - |
|
(28) |
Indigenous handmade musical instruments. |
|
(29) |
Idols made of clay and clay lamps |
|
(30) |
Kumkum, bindi, alta and sindur. |
|
(31) |
Leaf plates and cups |
|
(32) |
Meat, fish, prawn, and other aquatic products
when not cured or frozen; eggs and livestock and animal hair. |
|
(33) |
National flag. |
|
(34) |
Organic manure. |
|
(35) |
Non-judicial stamp
paper sold by Government Treasuries; postal items, like envelope, post card
etc. sold by Government; rupee note, when sold to the Reserve Bank of India
and cheques, loose or in book form. |
|
(36) |
Paddy, rice, wheat and pulses. |
|
(37) |
Plantain leaves. |
|
(38) |
Poha, Murmura and lai. |
|
(39) |
Raw wool. |
|
(40) |
Semen including frozen semen. |
|
(41) |
Seeds of grass, vegetables and flowers. |
|
(42) |
Silk worm laying cocoon and raw silk. |
|
(43) |
Slate and slate pencils. |
|
(44) |
Sugar (as covered by First Schedule to the
Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of
1957). |
|
(45) |
Tender green coconut. |
|
(46) |
Textile fabrics, (as covered by First
Schedule to the Additional Duties of Excise (Goods of Special Importance)Act,
1957 (58 of 1957). |
|
(47) |
Tobacco, (as covered by First Schedule to the
Additional Duties of Excise (Goods of Special Importance)Act, 1957 (58 of
1957). |
|
(48) |
Unprocessed and unbranded salt. |
|
(49) |
Water other than- (i) aerated, mineral, distilled, medicinal, ionic, battery,
de-mineralized water; and (ii) water sold in sealed container. |
[Refer sub‑section (1) of section 7]
|
Sr.No. |
Class of dealers |
Limit of turnover
|
Rate Of composition |
|
|
|
(3) |
(4) |
|
(1) |
Reseller
other than importer and dealer effecting sale by transfer of right to use any
goods |
40 lakhs
|
1% |
|
(2) |
Hotel
including Bar and restaurant other
than Starred category and importer |
40 lakhs |
3% |
|
(3) |
Works
Contractor other than Importer |
40 lakhs |
1% |
[Refer sub‑section (1) of section 11 and section
12]
(1) A tax
invoice as required under this Act shall, unless the Commissioner provides
otherwise, contain the following particulars:
(a) the
words "tax invoice" written in a prominent place;
(b) the
commercial name, address, place of business, and the taxpayer identification number
of the registered dealer making the supply;
(c) the
commercial name, address, place of business, and the taxpayer identification
number of the recipient of the taxable supply;
(d) the
individualized serial number and the date on which the tax invoice is issued;
(e) a
description of the goods of service supplied and the date on which the supply
is made;
(f) the
quantity or volume and the unit price of the goods supplied; and
(g) the rate
and total amount of the tax charged, the consideration for the supply exclusive
of tax and the consideration inclusive of tax.
(2) A
credit note as required under this Act shall, unless the Commissioner provides
otherwise, contain the following particulars:
(a) the
words "credit note" in a prominent place;
(b) the
commercial name, address, place of business, and the taxpayer identification
number of the registered dealer making the supply;
(c) the
commercial name, address, place of business, and the taxpayer identification
number of the recipient of the taxable supply;
(d) the
date on which the credit note was issued;
(e) the
taxable value of the supply shown on the tax invoice, the correct amount of the
taxable value of the supply, the difference between those two amounts, and the
tax charged that relates to that difference;
(f) a
brief explanation of the circumstances giving rise to the issuing of the credit
note; and
(g) information
sufficient to identify the taxable supply to which the credit note relates.
(3) A
debit note as required under this Act shall, unless the Commissioner provides
otherwise, contain the following particulars:
(a) the
words "debit note" in a prominent place;
(b) the
commercial name, address, place of business, and the taxpayer identification
number of the registered dealer making the supply;
(c) the
commercial name, address, place of business, and the taxpayer identification
number of the recipient of the taxable supply;
(d) the
date on which the debit note was issued;
(e) the
taxable value of the supply shown on the tax invoice, the correct amount of the
taxable value of the supply, the difference between those two amounts, and the
tax charged that relates to that difference;
(f) a
brief explanation of the circumstances giving rise to the issuing of the debit
note; and
(g) information
sufficient to identify the taxable supply to which the debit note relates.
[Refer sub‑section (1) of Section 9]
|
Sr.No. |
Name of
the commodity |
|
(1) |
(2) |
|
(1) |
Aviation
spirit, aviation turbine fuel and A.V. Gas other than covered by entry 34 of
Schedule 'B' |
|
(2) |
High Speed Diesel Oil (HSD). |
|
(3) |
Light Diesel Oil (LDO). |
|
(4) |
Motor
spirit which is commercially known as petrol including ethanol blended
petrol. |
|
(5) |
Any
other Petroleum Products not specifically described hereinabove or in any of
the Schedules appended hereto other than Kerosene Oil, Liquefied Petroleum
Gas, Furnace oil and substitute furnace fuel including low sulphur heavy
stock, Naphta and Lubricating oil and Grease. |