Panaji, 12th October, 2023 (Asvina 20, 1945)
SERIES II No. 28
Reg. No. RNP/GOA/32/2021-2023
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
Suggestions are welcomed on e-mail: dir–[email protected]
743
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
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Trade Circular
No. CCT/26-2/2023-24/2316
(GVAT No. 3 of 2023-24)
The Goa (Recovery of Arrears of Tax, Interest,
Penalty, Other Dues through Settlement) Act, 2023
(Goa Act 34 of 2023) (hereinafter referred to as the
“GRATIPOS Act”) has been notified vide
Notification No. 7/30/2023-LA dated 08-09-2023
published in Official Gazette, Extraordinary No. 3,
Series I dated 08-09-2023.
The GRATIPOS Act, 2023 and the Notifications/
/Orders issued under GRATIPOS Act have been
uploaded on home page of the department website
goagst.gov.in under the link “Settlement Scheme,
2023”.
The facility for filing online application in Form I
for settlement under the GRATIPOS Act is made
active w.e.f. 08-10-2023 on the notified portal. The
application under the GRATIPOS Act can be filed
by the dealer/applicant for settling dues for the
period of assessments up to 30-06-2017. The
following are the key points to be considered/
/complied with while filing settlement application
under GRATIPOS Act.
EXTRAORDINARY
a) The Dealer/Hotelier/Unregistered Dealer/
/Applicant can apply under the GRATIPOS Act by
visiting home page of the Department website
www.goagst.gov.in and by accessing option
“Settlement Scheme, 2023” and then clicking on
“Online FORM-I Submission”;
b) The applicant has to provide a valid mobile
number and an email ID which will be validated by
sending One Time Password (OTP);
c) The applicants are requested to use the
personal mobile number and email address of the
Dealer/Hotelier/Unregistered person/Applicant
himself/herself who is having outstanding dues
payable under the relevant Act which are to be
settled. The timely updates of processing of
application will be sent by the portal on this email
ID and mobile. Therefore, the applicants are
requested to refrain from using the mobile number
and email address of any other persons or of their
employees or Tax Consultants as far as possible, so
as to ensure that all updates by way of SMS and
system generated emails are timely received by
the applicant himself;
d) The applicant can file only one application
per Act for one financial year. The system will not
allow filing of multiple applications for the same
period and under the same Act;
e) Once the user account of the applicant is
created by successful validation of mobile number
and email address, the applicant can file separate
applications under various Act for various periods
through the same user account, ensuring that there
is no repetition for a combination of any Act and
year;
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 28
(EXTRAORDINARY)
12TH OCTOBER, 2023
744
f) The applicants are requested to save their
partly entered data in each application periodically
to avoid loss of data due to any technical
interruption or time out due to inactivity. If any
partly filled application is saved, then the same
saved application has to be completed and
submitted and the portal will not allow creation of
a new application for same Act for same year;
g) The application once is completely filled, the
same shall be carefully previewed by the applicant
and only after being satisfied that all the entered
contents are complete and correct, the applicant
may submit the same by clicking on ‘submit’ button.
The system will not allow to edit the submitted
application;
h) After submitting online application, the
system generated PDF copy of the application may
be printed, signed and inwarded in the Office of
the concerned Designated Authority within a
period of one month from the date of online
submission of the application for record purpose;
i) In respect of those applications where
deductions are claimed in respect of Certificates of
Tax Deduction at Source (TDS) in Form VAT-VII
under the Goa VAT Act, 2005 or the Statuary
Declaration Forms under the CST Act, 1956, the
applicant shall mandatorily enclose all the original
Statutory Declaration Forms or Certificates of Tax
Deduction at Source in Form VAT-VII along with the
signed physical copy of the application form and
ensure that the same is submitted in the office of
the concerned Designated Authority within a
period of one month from the date filing this online
application, failing which the application shall be
summarily rejected under Section 5 of the GRATIPOS
Act;
j) The applicants are requested to carefully read
the Instructions given in Form I and accordingly
keep ready the required information and scanned
documents so that there is ease in filing online
application;
k) All the traders/manufactures/hoteliers/dealers/
/unregistered dealers who are having outstanding
dues payable are requested to avail this benefit
and file the online application under the GRATIPOS
Act, 2023 immediately and not to wait for the last
date for filing application. Timely filing of
applications will help processing and disposal of
the same in time.
All the applicants/dealers are requested to take
the benefit under the GRATIPOS Act and any
difficulties faced in implementation of the
GRATIPOS Act shall be brought to the notice of the
undersigned.
This Trade Circular is intended only for
facilitation of the stake holders and not meant for
interpreting any legal provisions. In case of any
interpretation/applicability of provisions or any
other type of legal issues, the provisions contained
in GRATIPOS Act and the Orders/Notifications
issued thereunder shall be conclusive and prevail.
Given under the seal of this office.
S. S. Gill, IAS, Commissioner of State Tax, Goa.
Panaji, 12th October, 2023.
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