SERIES II No. 27
PUBLISHED BY AUTHORITY
RNI No. GOAENG/2002/6410
Reg. No. RNP/GOA/32/2021-2023
GOVERNMENT OF GOA
Department of Finance
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
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
Panaji, 10th October, 2023 (Asvina 18, 1945)
a period of 90 days from the date of commencement
of the Goa Value Added Tax (Second Amendment)
Act, 2023.’’
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 registration
The 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
https://vat.goa.gov.in/comtax/. The printed
acknowledgment 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.
Suggestions are welcomed on e-mail: [email protected]
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EXTRAORDINARY