997
Panaji, 30th June, 2017 (Asadha 9, 1939)
SERIES I No. 13
Reg. No. G-2/RNP/GOA/32/2015-2017
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
—
Notification
4/5/2005-Fin(R&C)(148)
In exercise of the powers conferred by
sub-section (4) of section 5 of the Goa Value
Added Tax Act, 2005 (Goa Act 9 of 2005)
(hereinafter referred to as the “said Act”) and
all other powers enabling it in this behalf, the
Government of Goa hereby amends Schedules
‘A’, ‘B’, ‘C’, ‘D’, ‘E’ and ‘G’ appended to the said
Act, as follows, namely:—
I. In Schedule ‘A’ appended to the said Act,
the existing entries against serial numbers (1)
to (4) shall be omitted;
II. In Schedule ‘B’ appended to the said
Act,—
(i) for the existing entry against serial
number (1), the following entry shall be
substituted, namely:—
“Country liquor as defined in the Goa
Excise Duty Act, 1964 (Act 5 of 1964)
other than that covered by entry (2) of
Schedule ‘D’”;
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
No. 4
(ii) all the existing entries from serial
number (2) to (163) shall be omitted;
III. In Schedule ‘C’ appended to the said
Act,—
(i) for the existing entries against serial
numbers (1) to (7), the following entries shall
be substituted, namely:—
“(1) Aviation turbine fuel
18%
(2) Motor spirit which is commonly
known as petrol including
ethanol blended petrol.—
(a) sold by public sector as well as
private sector oil marketing
companies to their authorized
retail outlets within the State…
15%
(b) sold in the circumstances
other than mentioned in clause
(a) above ………
20%
(3) High Speed Diesel Oil (HSD)
22%
(4) Natural Gas including
Regasified Liquefied Natural
Gas
30%
(5) Petroleum Crude
20%
(6) Foreign liquor and Beer as defined
in the Goa Excise Duty Act, 1964
(Act 5 of 1964)
22%
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(7) Indian made foreign liquor inclu-
ding Beer as defined in the Goa
Excise Duty Act, 1964 (Act 5 of
1964)
22%”;
(ii) the existing entries against serial
numbers (8) to (28) shall be omitted;
IV. In Schedule ‘D’ appended to the said
Act,—
(i) the existing entries against serial
numbers (1) to (70) and (73) shall be omitted;
(ii) the existing entries against serial
numbers (71) and (72) shall be re-numbered
as serial numbers (1) and (2) respectively;
V. In Schedule ‘E’ appended to the said
Act,—
(i) for the existing entry against serial
number (1), the following entry shall be
substituted, namely:—
“Reseller of liquor in
packed bottles
100 lakhs
1%”;
(ii) the existing entries from serial
numbers (2) to (6) shall be omitted;
VI. In Schedule ‘G’ appended to the said
Act,—
(i) for the existing entries against serial
numbers (1) to (5), the following entries shall
be substituted, namely:—
“(1) Petroleum Crude.
(2) High Speed Diesel Oil (HSD).
(3) Motor spirit which is commercially
known as petrol including ethanol
blended petrol.
(4) Natural Gas including Regasified
Liquified Natural Gas.
(5) Aviation Turbine Fuel”;
(ii) the existing entries from serial
numbers (6) to (11) shall be omitted.
This Notification shall come into force with
effect from the 1st day of July, 2017.
By order and in the name of the Governor
of Goa.
Michael M. D’Souza, Additional Secretary
(Finance).
Porvorim, 30th June, 2017.
_______
Notification
4/5/2005-Fin(R&C)(149)
In exercise of the powers conferred by
section 83 of the Goa Value Added Tax Act,
2005 (Goa Act 9 of 2005) and all other powers
enabling it in this behalf, the Government of
Goa hereby makes the following rules so as to
further amend the Goa Value Added Tax Rules,
2005, namely:—
1. Short title and commencement.— (1)
These rules may be called the Goa Value
Added Tax (Thirteenth Amendment) Rules,
2017.
(2) They shall come into force from the 1st
day of July, 2017.
2. Amendment of rule 6.— In rule 6 of the
Goa Value Added Tax Rules, 2005 (hereinafter
referred to as the “principal Rules”), in
sub-rule (7), after the existing proviso, the
following proviso shall be inserted, namely:—
“Provided further that the dealer, other
than the one dealing in alcoholic liquor for
human consumption, to whom composition
benefit has been granted and whose total
turnover does not exceed rupees twenty-
-five lakhs during the financial year
immediately before commencement of the
Goa Goods and Services Tax Act, 2017 (Goa
Act 4 of 2017) shall file a single return of his
sales for a period commencing from the first
day of the financial year upto the day
immediately before commencement of the
said Act, 2017, in Form VAT IV online,
through electronic system, by using a
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system code availed from the Appropriate
Assessing Authority, within thirty days from
the last day of the period to which the such
return relates, alongwith copies of
e-challans acknowledging the receipt of tax.
The return so filed shall be deemed as the
return filed in accordance with the
provisions of the Act.”.
3. Amendment of rule 23.— In rule 23 of the
principal Rules, after sub-rule (1), the
following sub-rule shall be inserted, namely:—
“(1A)
Notwithstanding
anything
contained in sub-rule (1), a registered
dealer, other than the one dealing in
alcoholic liquor for human consumption,
who is required to file an annual return of
his sales in terms of the first proviso to sub-
-rule (1) shall file a single return of his sales,
for a period commencing from the first day
of the financial year upto the day
immediately before commencement of the
Goa Goods and Services Tax Act, 2017 (Goa
Act 4 of 2017), in Form VAT III online,
through electronic system, by using a
system code availed from the Appropriate
Assessing Authority, within thirty days from
the last day of the period to which the return
relates and the return so filed shall be
deemed as the return filed in accordance
with the provisions of sub-section (1) of
section 24:
Provided that the Commissioner may, by
order, direct that in cases specified in such
order, the returns be accepted beyond said
30 days but not later than 60 days, without
payment of penalty:
Provided also that the Government may, by
order, direct that in cases specified in such
order, the returns be accepted beyond said
60 days but not later than 120 days, without
payment of penalty.”.
4. Amendment of rule 42.— In rule 42 of the
principal Rules, after sub-rule (1), the
following sub-rule shall be inserted, namely:—
“(1A)
Notwithstanding
anything
contained in sub-rule (1), the dealer liable
to get his accounts audited as required
under sub-section (1A) of section 70, shall
transmit to the Appropriate Assessing
Authority, the audited statement of
accounts in Form VAT XV, using digital
signature, on or before the last date of the
tenth month from the commencement of the
relevant year, through electronic system by
using a system code availed from the
Appropriate Assessing Authority. The Audit
report shall be signed and verified by the
Chartered Accountant setting forth all the
particulars and certificates as are required
to be specified in such Form. The dealer who
transmits such audited statement of
accounts to the Appropriate Assessing
Authority shall not be liable to furnish final
accounts under rule 42A.”.
By order and in the name of the Governor
of Goa.
Michael M. D’Souza, Additional Secretary
(Finance).
Porvorim, 30th June, 2017.
——————
Department of Home
Home —General Division
—
Notification
21/2/2013-HD(G)/1853
Read:–
(1) Notification No. 2/20/92-HD(G) dated 09-11-1995, published in the Official Gazette,
Series I No. 34 dated 23-11-1995,
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(2) Notification No. 2/20/92-HD(G) dated 16-10-1996, published in the Official Gazette,
Series I No. 33 dated 14-11-1996,
(3) Notification No. 2/20/92-HD(G), dated 29-04-1997, published in Official Gazette, Series I
No. 14 dated 03-07-1997,
(4) Notification No. 2/20/92-HD(G), dated 27-08-1997, published in Official Gazette, Series I
No. 25 dated 18-09-1997,
(5) Notification No. 2/20/92-HD(G), dated 30-11-1999, published in Official Gazette, Series I
No. 37 dated 09-12-1999,
(6) Notification No. 2/20/92-HD(G), dated 20-12-1999, published in Official Gazette, Series I
No. 42 dated 13-01-2000,
(7) Notification No. 2/20/92-HD(G), dated 02-05-2000, published in Official Gazette,
Extraordinary No. 3, Series I No. 4 dated 02-05-2000,
(8) Notification No. 2/1/2001-HD(G), dated 26-07-2001, published in Official Gazette, Series I
No. 20 dated 16-08-2001,
(9) Notification No. 2/1/2001-HD(G), dated 29-11-2002, published in Official Gazette, Series I
No. 39 dated 26-12-2002,
(10) Notification No. 2/1/2001-HD(G), dated 24-07-2003, published in Official Gazette,
Extraordinary, Series I No. 17 dated 24-07-2003,
(11) Notification No. 2/1/2001-HD(G), dated 05-01-2004, published in Official Gazette,
Extraordinary, Series I No. 40 dated 05-01-2004,
(12) Notification No. 2/1/2001-HD(G), dated 12-02-2004, published in Official Gazette,
Extraordinary, Series I No. 46 dated 16-02-2004,
(13) Notification No. 2/1/2001-HD(G), dated 30-03-2004, published in Official Gazette,
Extraordinary No. 4, Series I No. 52 dated 31-03-2004,
(14) Notification No. 2/1/2001-HD(G), dated 08-01-2007, published in Official Gazette,
Extraordinary No. 2, Series I No. 41 dated 15-01-2007,
(15) Notification No. 2/1/2001-HD(G), dated 22-07-2009, published in Official Gazette,
Extraordinary, Series I No. 17 dated 23-07-2009,
(16) Notification No. 2/1/2001-HD(G), dated 31-03-2011, published in Official Gazette,
Extraordinary, Series I No. 1 dated 07-04-2011,
(17) Notification No. 2/1/2001-HD(G), dated 04-11-2011, published in Official Gazette, Series I
No. 32 dated 10-11-2011,
(18) Notification No. 2/1/2001-HD(G), dated 25-05-2012, published in Official Gazette, Series I
No. 9 dated 31-05-2012,
(19) Notification No. 21/9/2012-HD(G), dated 11-09-2012, published in Official Gazette,
Extraordinary No. 2, Series I No. 23 dated 12-09-2012,
(20) Notification No. 21/12/2011-HD(G) dated 21-11-2012, published in Official Gazette,
Extraordinary No. 4, Series I No. 33 dated 21-11-2012,
(21) Notification No. 21/2/2013-HD(G)/3466 dated 17-10-2013, published in Official Gazette,
Extraordinary No. 2, Series I No. 29 dated 22-10-2013,
(22) Notification No. 21/1/2014-HD(G)/1324 dated 28-03-2014, published in Official Gazette,
Series I No. 1 dated 03-04-2014,
(23) Notification No. 21/1/2014-HD(G)/1326 dated 28-03-2014, published in Official Gazette,
Series I No. 1 dated 03-04-2014,
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Department of Law & Judiciary
Legal Affairs Division
—
Notification
8/4/2017-LA
The Goa Value Added Tax (Tenth
Amendment) Ordinance, 2017 (Ordinance
(24) Notification No. 21/3/2015-HD(G)/992 dated 31-03-2015, published in Official Gazette,
Extraordinary, Series I No. 1, dated 02-04-2015,
(25) Notification No. 21/2/2013-HD(G)/105 dated 08-01-2016, published in Official Gazette,
Extraordinary, Series I No. 41, dated 12-01-2016,
(26) Notification No. 21/1/2016-HD(G)/1124 dated 31-03-2016, published in Official Gazette,
Extraordinary No. 3, Series I No. 53 dated 01-04-2016,
(27) Notification No. 21/2/2013-HD(G)/1928 dated 06-06-2016, published in Official Gazette,
Series I No. 10 dated 9-6-2016,
(28) Notification No. 21/1/2016-HD(G)/2604 dated 04-08-2016, published in Official Gazette,
Extraordinary No. 2, Series I No. 18 dated 10-08-2016,
(29) Notification No. 21/1/2016-HD(G)/2604 dated 19-08-2016, published in Official Gazette,
Extraordinary No. 2, Series I No. 20 dated 22-08-2016,
(30) Notification No. 21/7/2012-HD(G)/Part File/3381 dated 25-10-2016, published in Official
Gazette, Extraordinary No. 3, Series I No. 29 dated 25-10-2016,
(31) Notification No. 21/2/2013-HD(G)/908 dated 30-3-2017, published in Official Gazette,
Extraordinary No. 2, Series I No. 52 dated 31-3-2017 and
(32) Notification No. 21/4/2017-HD(G)/1195 dated 24-04-2017, published in Official Gazette,
Extraordinary No. 2, Series I No. 3 dated 25-04-2017.
In exercise of the powers conferred by section 13A of the Goa, Daman and Diu Public
Gambling Act, 1976 (Act 14 of 1976), read with section 21 of the General Clauses Act, 1897
(Central Act 10 of 1897), the Government of Goa hereby further amends the Government
Notification No. 2-20-92-HD(G), dated 09-11-1995, published in the Official Gazette, Series I
No. 34 dated 23-11-1995 (hereinafter called the “principal Notification”), as follows:—
In the principal Notification, in condition 5, in clause (iv), in the third proviso, for
the expression “30-06-2017”, the expression “30-09-2017” shall be substituted.
This Notification shall come into force with immediate effect.
By order and in the name of the Governor of Goa.
Neetal P. Amonkar, Under Secretary (Home).
Porvorim, 29th June, 2017.
——————
No. 4 of 2017), which has been promulgated
by the Governor of Goa on 30-06-2017,
is hereby published for general information of
the public.
Sharad G. Marathe, Additional Secretary
(Law).
Porvorim, 30th June, 2017.
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The Goa Value Added Tax (Tenth
Amendment) Ordinance, 2017
(Ordinance No. 4 of 2017)
Promulgated by the Governor of Goa in the
Sixty-eighth Year of the Republic of India.
An Ordinance further to amend the Goa
Value Added Tax Act, 2005 (Goa Act 9 of 2005).
Whereas, the Legislative Assembly of Goa
is not in session and the Governor of Goa is
satisfied that circumstances exist which
render it necessary for her to take immediate
action.
Now, therefore, in exercise of the powers
conferred by clause (1) of Article 213 of the
Constitution of India, the Governor of Goa is
pleased to promulgate the following
Ordinance, namely:—
1. Short title and commencement.— (1) This
Ordinance may be called the Goa Value Added
Tax (Tenth Amendment) Ordinance, 2017.
(2) It shall come into force from the 1st day
of July, 2017.
2. Amendment of section 2.— In section 2
of the Goa Value Added Tax Act, 2005 (Goa
Act 9 of 2005) (hereinafter referred to as the
“principal Act”),—
(i) clauses (a), (b), (j) and (l) shall be
omitted;
(ii) for clause (p), the following clause
shall be substituted, namely:—
“(p) “goods” means—
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known
as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human
consumption;”.
3. Amendment of section 35.— In section 35
of the principal Act, in sub-section (4), for the
expression “sub-section (2)”, the expression
“this section” shall be substituted.
4. Amendment of section 70.— In section 70
of the principal Act, after sub-section (1), the
following sub-section shall be inserted,
namely:—
“(1A)
Notwithstanding
anything
contained in sub-section (1), every dealer
liable to pay tax, other than the one dealing
in any of the goods, namely, petroleum
crude, high speed diesel, motor spirit
(commonly known as petrol), natural gas,
aviation turbine fuel and alcoholic liquor for
human consumption, shall, if his gross
turnover of sales for the period commencing
from the first day of the respective financial
year till the end of the day immediately
before commencement of the Goa Goods
and Services Tax Act, 2017 (Goa Act 4 of
2017), exceeds rupees twenty-five lakh, or
in any other case, if the amount of input tax
credit claimed by him during the said
period exceeds rupees three lakh, get his
accounts in respect of that period audited
by an accountant by such date and in such
manner as may be prescribed and furnish
the report of such audit duly verified and
signed by such accountant setting forth
such particulars and certificates, in such
form and within such period, as may be
prescribed:
Provided that except in case of oil
marketing company, the turnover of goods
listed in Schedule ‘D’ and Schedule ‘G’ shall
not be included in the gross turnover of sales
specified above.”.
Raj Bhavan.
SMT. MRIDULA SINHA
Date: 30-06-2017.
Governor of Goa.