Goa Gazette, No. 2324-27, 10 October 2023

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PUBLISHED BY AUTHORITY

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

a period of 90 days from the date of commencement

of the Goa Value Added Tax (Second Amendment)

Act, 2023.''

Office of the Commissioner of State Taxes

__

Trade Circular

No. CCT/26-2/2023-24/2280

(GVAT No. 02 of 2023-24)

Whereas, sub-section (1) of Section 18 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005)

(hereinafter referred to as the "said Act") is

substituted vide the Goa Value Added Tax (Second

Amendment) Act, 2023 (Goa Act No. 38 of 2023)

published in Official Gazette, Extraordinary No. 5,

Series I No. 25 dated 26th September, 2023. The

same has come into force w.e.f. 21-09-2023. After

said amendment, said sub-section now reads as

under:-

"(1) Every dealer who is engaged in business of sale

of goods shall be liable to pay tax under this Act on

his turnover of sales, until such liability ceases

under sub-section (3):

Provided that a dealer who was engaged in business

of sale of goods before commencement of the Goa

Value Added Tax (Second Amendment) Act, 2023

but was not liable to pay tax under Section 3 and

who has not obtained certificate of registration Now, by virtue of the amendment as aforesaid,

every person dealing in 'goods' defined under the

said Act, including alcoholic liquor for human

consumption, is liable to get registered under the

said Act within a period of 90 days i.e. by

20-12-2023, irrespective of his turnover of sales.

Therefore, all unregistered dealers dealing in

goods under VAT namely, petroleum crude, motor

spirt (commonly known as 'Petrol'), high speed

diesel, natural gas and aviation turbine fuel and

alcoholic liquor for human consumption are now

required to obtain VAT registration in accordance

with sub-section (1) of Section 18 of the said Act

read with Rule 14 of the Rules made thereunder, on

or before 20-12-2023.

Procedure for registrationThe application for new registration under GVAT Act, 2005 is to be filed online in Form VAT-I after payment of the prescribed registration fees of Rs. 2,000/- by logging on to the portal h t t p s : / / v a t . g o a . g o v. i n / c o m t a x / . The printed ack now led gment of the application must be signed, verified and submitted alongwith copies of the necessary documents, at the inward counter of local ward office having jurisdiction over the principal place of business of the applicant within 30 days of making the online application. Address of the ward offices are listed in the Citizens Charter published on https://goagst.gov.in, same can be accessed using link https://goagst.gov.in/PDF/ /gst_citizen_charter.pdf. under sub-section (3) of Section 18, before such commencement, shall be liable to pay tax from the date of commencement of the Goa Value Added Tax (Second Amendment) Act, 2023 and he shall obtain a certificate of registration under Section 18 within Suggestions are welcomed on e-mail: [email protected] 727 OFFICIAL GAZETTE — GOVT. OF GOA SERIES II No. 27 (EXTRAORDINARY) 10TH OCTOBER, 2023 Benefits of registration Setting up of Help Desk at ward offices for hand holding of small/marginal liquor sellers Upon registration, dealer would be eligible for the benefit of Input Tax Credit on goods held in stock, which were purchased within 3 months prior

to the date of registration, in accordance with

Section 9(4) of the said Act.

Consequences for not obtaining registration

Attention of dealers is also invited to Section 44

of the said Act, which provides that a person who

fails, to apply for registration as required under

Section 18 of the said Act is guilty of an offence

and liable on conviction for a fine which may extend

to Rs. 25,000/- or to imprisonment for a term which

may extend to three months, or both.

In case if any dealer needs any technical help in filing online application, he may visit Help Desk set up at the nearest ward office with all original documents required for obtaining new registration. Such small/marginal liquor vendors shall be provided all assistance and technical support for scanning of documents, generation of e-challan, filing of online application and all other technical aspects. The facilities/assistance provided at help desk shall be free of cost.

Given under the seal of this office.

S. S. Gill, IAS, Commissioner of State Tax, Goa.

Panaji, 9th October, 2023.

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