Panaji, 9th July, 2020 (Asadha 18, 1942)
SERIES I No. 15
Reg. No. G-2/RNP/GOA/32/2018-2020
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(161)/845
In exercise of the powers conferred by
section 168A of the Goa Goods and Services
Tax Act, 2017 (Goa Act of 2017), the
Government of Goa, on the recommendations
of the Council, hereby makes the following
amendment in the Government notification
No. 38/1/2017-Fin(R&C) (151), dated 25th
June, 2020, published in the Extraordinary
Official Gazette, Series I No. 13, dated 26th
June, 2020, namely:—
In the said notification, in the first
paragraph,—
(i) for the words, figures and letters “29th
day of June, 2020”, the words, figures and
letters “30th day of August, 2020” shall be
substituted;
(ii) for the words, figures and letters
“30th day of June, 2020”, the words, figures
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467
Suggestions are welcomed on e-mail: dir–[email protected]
and letters “31st day of August, 2020” shall
be substituted.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 8th July, 2020.
_________
Notification
4/5/2005-Fin(R&C)(154)
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 (Fifteenth Amendment) Rules,
2020.
(2) They shall come into force on the date
of their publication in the Official Gazette.
2. Amendment of rule 2.— In rule 2 of the
Goa Value Added Tax Rules, 2005 (hereinafter
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referred to as the “principal Rules”), in sub-
-rule (1),—
(i) for clause (b), the following clause
shall be substituted, namely:—
“(b) “Additional Commissioner of State
Tax” means a person appointed as
Additional Commissioner of State Tax
under sub-section (1) of section 13 of the
Act;”;
(ii) for clause (c), the following clause
shall be substituted, namely:—
“(c) “Appellate Authority” means the
Additional Commissioner of State Tax or
the Deputy Commissioner of State Tax or
such other officer not lower than a Junior
Scale Officer of Goa Civil Service,
appointed by the Government as
Appellate Authority;”;
(iii) for clause (d), the following clause
shall be substituted, namely:—
“(d)
“Appropriate
Assessing
Authority” means,—
(i) in relation to any particular
dealer, the Deputy Commissioner of
State Tax or the State Tax Officer, or
the Assistant State Tax Officer, within
whose jurisdiction the dealer’s place
of business is situated;
(ii) in relation to a dealer who has
more than one place of business in
the State of Goa, Deputy Commissioner
of State Tax or the State Tax Officer or
the Assistant State Tax Officer, within
whose jurisdiction the head office of
such business is situated in the State
of Goa;
(iii) in relation to non-resident dealer,
as defined in clause (t) of section 2 of
the Act, the State Tax Officer or the
Assistant State Tax Officer, nominated
by the Commissioner for the purpose:
Provided that the Deputy Commissioner
of State Tax, State Tax Officer or the
Assistant State Tax Officer posted in the
office of the Commissioner shall be the
Appropriate Assessing Authority in respect
of such dealers and for such purposes
including registration, assessment, re-
assessment, recovery, enforcement, etc., as
the Commissioner may, by a special or
general order, specify;”;
(iv) for clause (f), the following clause
shall be substituted, namely:—
“(f) “Deputy Commissioner of State
Tax” means a person appointed as
Deputy Commissioner of State Tax by the
Government under sub-section (1) of
section 13 of the Act;”;
(v) for clause (g), the following clause
shall be substituted, namely:—
“(g) “Assistant State Tax Officer”
means a person appointed as Assistant
State Tax Officer by the Government
under sub-section (1) of section 13 of the
Act;”;
(vi) for clause (h), the following clause
shall be substituted, namely:—
“(h) “State Tax Officer” means a
person appointed as State Tax Officer by
the Government under sub-section (1)
of section 13 of the Act;”;
(vii) for clause (i), the following clause
shall be substituted, namely:—
“(i) “State Tax Inspector” means a
person appointed as State Tax Inspector
by the Government under sub-section (1)
of section 13 of the Act;”.
3. Amendment of rule 13.— In rule 13 of
the principal Rules and in all other rules and
the First Schedule, for the expressions
“Additional Commissioner of Commercial
Taxes” and “Assistant Commissioner of
Commercial Taxes”, wherever they occurs,
the expressions “Additional Commissioner of
State Tax” and “Deputy Commissioner of
State Tax” shall be respectively substituted.
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4. Amendment of rule 30.— In rule 30 of
the principal Rules,—
(i) in sub-rule (1), for the expression “or
revision by Commissioner”, the expression
“or under section 39 a revision by the
Commissioner, or under section 39A a
review by any authority,” shall be inserted;
(ii) in sub-rule (2), for the expression
“Assistant Commissioner”, wherever it
occurs,
the
expression
“Deputy
Commissioner” shall be substituted.
5. Amendment of rule 36.—In rule 36 of
the principal Rules,—
(i) in sub-rule (3), the words “or review”
shall be omitted;
(ii) after sub-rule (3), the following sub-
rule shall be inserted, namely:—
“(3A) When any authority proposes to
review any order, on his own motion,
under section 39A of the Act, he shall
give the dealer an opportunity of being
heard.”.
6. Amendment of rule 38.— In rule 38 of
the principal Rules, for sub-rule (1), the
following sub-rule shall be substituted,
namely:—
“(1) When the Tribunal constituted
under section 14, the Commissioner or any
authority, reviews any order under section
37, section 39 or under section 39A, the
Tribunal, the Commissioner or concerned
authority, as the case may be, shall record
reasons thereof.”.
7. Insertion of new rule 38A.— After rule
38 of the principal Rules, the following rule
shall be inserted, namely:—
“38A.
Manner
of
filing
review
application.— (1) The review application
referred under sub-section (5) of section
39A of the Act shall be made in duplicate
in Form VAT-XVII A and it shall be signed
either by the dealer or person duly
authorised by him in that behalf.
(2) The memorandum of review when
presented to the Reviewing Authority shall
bear the Court fee stamps of the amount
specified in rule 46 and shall be
accompanied by a certified copy of the
order against which review is preferred and
also by necessary documents in proof of
payment of undisputed amount of tax,
interest, penalty and ten percent of the
disputed amount that may be due as per
such order. It shall further be endorsed by
the applicant or person duly authorised
that to the best of his knowledge and belief
the facts set out in the memorandum are
true.
(3) The memorandum of review may be
summarily rejected if the applicant, after
being given an opportunity to comply with
any of the requirements of these rules, or
as the case may be, after being directed to
furnish security, which may be decided by
the Reviewing Authority, fails to comply
with the requirements of the said rules or
furnish security or for any other sufficient
reason:
Provided that when an application is
summarily rejected on any ground other
than non-compliance of provisions of rules
or for non-furnishing of security demanded,
the reasons for such summary rejection
should be stated in the order.
(4) If the Reviewing Authority does not
reject the review application summarily, he
shall fix a date for hearing and notify the
same to the parties. He may call for
necessary evidence as he may deem fit to
decide the review.
(5) Pending the final decision on a review
preferred under sub-section (1) of section
39A of the Act, by the applicant, the
recovery of any tax assessed or re-assessed
or penalty imposed under the Act which is
not admitted by the applicant to be due
from him, shall be stayed, if so directed by
the Reviewing Authority and not otherwise,
on such terms and conditions as may be
specified in the direction.
(6) The Reviewing Authority shall
dispose of any stay application not later
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than ninety days from receipt of such application by giving the applicant an opportunity
of being heard in the matter.
Explanation: In computing the period of limitation for filing review application, the time
requisite for obtaining a copy of the order sought to be reviewed shall be excluded.”.
8. Amendment of rule 41A.— In rule 41A of the principal Rules and in all other rules, First
Schedule, Fourth Schedule and Forms appended to the principal Rules, for the expression
“Commercial Tax Officer”, wherever it occurs, the expression “State Tax Officer” shall be
substituted.
9. Amendment of rule 46.—In rule 46 of the principal Rules, after entry at serial number
(i), the following entry shall be inserted, namely:—
“(ia) on application for review to Reviewing Authority against order of assessment/
Rs. 400/-”.
/re-assess-ment or Appeal or any other Order with or without penalty or of
penalty or of forfeiture.
10. Amendment of rule 51.—In rule 51 of the principal Rules and in the First Schedule, for
the expression “Assistant Commercial Tax Officer”, wherever it occurs, the expression
“Assistant State Tax Officer” shall be substituted.
11. Amendment of rule 52.—In rule 52 of the principal Rules and in the Forms appended
to the principal Rules, for the expression “Commissioner of Commercial Taxes”, wherever it
occurs, the expression “Commissioner of State Tax” shall be substituted.
12. Amendment of rule 56.— In rule 56 of the principal Rules and in Form VAT-XXI appended
to the principal Rules, for the expression “Sales Tax Inspector/Commercial Tax Inspector”,
wherever it occurs, the expression “Sales Tax Inspector/Commercial Tax Inspector/State Tax
Inspector” shall be substituted.
13. Amendment of Form VAT-XVII.— In Form VAT-XVII of the principal Rules, in the
verification, after the existing paragraph, the following paragraph shall be inserted, namely:—
“I/We ……………………… the applicant/s above named do further declare that I/we
have deposited 10% of the disputed amount of tax, interest, penalty demanded vide order
under Appeal vide challan No. ………. dated ……………., a copy of which is enclosed.”.
14. Insertion of new Form VAT-XVII A.— In the principal Rules, after Form VAT-XVII, the
following form shall be inserted, namely:—
“FORM VAT – XVII A
(See rule 38A)
Memorandum of Review under section 39A of the Goa Value Added Tax Act, 2005
(Goa Act 9 of 2005)
Before the ………………………(Name of Authority)
No………. of ….20….
(To be filled in by the office of the Reviewing Authority)
M/s ..............................................................................................
— Applicant
..............................................................................................
Versus
The Appropriate Assessing Authority
— Respondent
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(1) TIN
:
(2) Style of business
:
(3) Status of the business (write here individual, HUF
Partnership, Limited Company, Association of
:
persons, etc. as the case may be)
(4) Location of principal place of business
:
(5) Address to which notice may be sent to the Applicant :
(6) Name of the Appropriate Assessing Authority
:
passing the order
(7) Period to which the Review relates
:
(8) Date of order against which Review is filed
:
(9) Date of service of order to be Reviewed
:
(10) Amount demanded
Tax
:
Penalty
:
Interest
: ___________
Total
: ___________
(11) Amount paid
Tax
:
Penalty
:
Interest
: ___________
Total
: ___________
(12) Amount in dispute
Tax
:
Penalty
:
Interest
: ___________
Total
: ___________
(13) Relief claimed in Review
:
(14) The Applicant has paid the tax assessed, interest levied and penalty imposed under the order to
be reviewed as shown below:
Paid after assessment
Amount paid
Amount
Treasury
Date
Balance due, if any
before
Receipt No.
at the time of filing of
assessment
Review Application
(i) Out of admitted tax,
interest & penalty
(ii) Out of disputed tax,
interest & penalty
(15) A Certified copy of the order to be reviewed is attached
(16) Grounds of review (may be recorded in a separate sheet if the space is insufficient)
Verification
I/We ………. the applicant (s) do hereby declare to the best of his/their knowledge and belief that
the facts set out in the memorandum are true and that whole of the amount of tax assessed or
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re-assessed, interest and the penalty, if any, imposed or the tax and penalty admitted to be due has
been paid by Treasury Challan dated………., copy of which is enclosed.
I/We ……………………… the Applicant (s) above named do further declare that I/we have deposited
10% of the disputed amount of tax, interest, penalty demanded vide order under review vide challan
No………. dated ……………., a copy of which is enclosed.
Date:
Signature of Applicant or person
Place:
duly authorised in writing in
his behalf by the Applicant.
For use in the office of the Reviewing Authority.
Date of receipt of Memorandum of Review ………………....................
………………………………………………………………………………………………..........................................................
Acknowledgment
Received from M/s ………………………. of …………TIN (if any) ……….……. Memorandum of Review
alongwith the enclosures mentioned therein.
Date:
Signature of receiving Official
Place:
(Office Seal)
……………………………………………………………………………………………….........................................................”.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 8th July, 2020.
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