SERIES II No. 48
PUBLISHED BY AUTHORITY
RNI No. GOAENG/2002/6410
Reg. No. RNP/GOA/32/2024-2026
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
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Trade Circular
No. CCT/26-2/2023-24/4121
(GVAT No. 6 of 2023-24)
Ref.: 1) Trade Circular (GVAT No. 3 of 2023-24) No.
CCT/26-2/2023-24/2316 dated 12-10-2023
published in Official Gazette, Extraordinary,
Series II No. 28 dated 12-10-2023.
2) Trade Circular (GVAT No. 4 of 2023-24) No.
CCT/26-2/2023-24/3909 dated 14-02-2024
published in Official Gazette, Extraordinary
No. 2, Series II No. 45 dated 14-2-2024.
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.
This Department had issued above referred Trade
Circulars and undertaken public outreach regarding
GRATIPOS Act and all the applicants/dealers were
requested to take the benefit under the GRATIPOS
Act by timely filing online application for
settlement. There has been a good response from
Trade & Industry and several online applications
are filed which are being processed.
Panaji, 29th February, 2024 (Phalguna 10, 1945)
EXTRAORDINARY
As required under Section 9(3)(b) of the
GRATIPOS Act, 2023, the Ward incharge of
respective Ward offices in Goa had prepared a list
of registered dealers/unregistered dealers where
amount due in arrears of tax for a financial year
under the relevant Act does not exceed Rs. 10,000/-,
and the same was submitted to respective
Designated Authorities for settlement and issue of
suo moto Certificate of Settlement under first
proviso to Section 5(1) of the GRATIPOS Act, 2023.
The respective Designated Authorities have
processed all these suo moto waiver cases and
issued them Certificate of Settlement in Form X for
each year under each relevant Act. These
Certificates of Settlement are digitally signed by
respective Designated Authorities and are now
made available on Department website. Any person
can visit the Departmental website and search by
first validating his/her mobile number by retrieving
one-time password (OTP) sent on entered mobile
number and thereafter search by entering either
VAT TIN number or PAN or in case of unregistered
dealers by entering name and making search. Upon
clicking on search button, the list of all Certificates
of Settlement issued for that particular VAT TIN/
/PAN/person will be displayed on the screen. By
clicking on download button of each displayed
entry, the digitally signed Certificate of Settlement
in pdf format can be downloaded. These certificates
are digitally signed by Designated Authority and
hence are legally valid.
Any person/registered dealer/unregistered
dealer having outstanding dues of less than
Rs. 10,000/- on ‘Tax’ Head per relevant Act per year,
Suggestions are welcomed on e-mail: [email protected]
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