EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue and Control Division
Notification
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
(Amendment) Rules, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Amendment of rule 6.— In rule 6 of the Goa Value Added Tax Rules, 2005, hereinafter referred to
as the “principal Rules”
(i) in sub-rule (1), in the second proviso, for the expression “court fee stamps of the value specified
in rule 46 towards processing fee”, the expression “the fee as specified in these rules towards
processing fee” shall be substituted;
(ii) In sub-rule (4), in the second proviso, for the words “court fee stamps of the value specified in
rule 46 towards processing fees”, the words “fee as specified in these rules towards processing
fee”shall be substituted.
3. Amendment of rule 12.— In rule 12 of the principal Rules, for the expression “in the form of court
fee stamps of the amount as prescribed in rule 46”, the expression “as specified in these rules” shall be
substituted.
4. Amendment of rule 24.— In rule 24 of the principal Rules, in sub-rule (5), for the expression
“affixing court fee stamps of the value specified in rule 46”, the expression “and pay fee as specified in
these rules” shall be substituted.
4/5/2005-FIN(R&C)(154)/28106
Date: 25-Apr-2025
Suggestions are welcomed on e-mail: [email protected]
131
Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
Panaji, 28th April, 2025 (Vaisakha 8, 1947)
SERIES I No. 4
PUBLISHED BY AUTHORITY
5. Amendment of rule 33.— In rule 33 of the principal Rules, in sub-rule (1), for the expression
“court fee stamp of the amount specified in rule 46”, the expression “court fee stamp or copy of
e-receipt/e-challan of the amount specified in these rules” shall be substituted;
in sub-rule (2), for the expression “the court fee stamps of the amount specified in rule 46”, the
expression “court fee stamp or copy of e-receipt/e-challan of the amount specified in these rules” shall be
substituted.
6. Substitution of rule 46.— For rule 46 of the principal Rules, the following rule shall be substituted,
namely-
“46.— Payment of Fees and Mode of Payment”:—
The following fees shall be payable either by affixing court fee stamps or by making payment through
e-challan and enclosing the copy of the paid e-challan/e-receipt along with related documents—
(i)
on memorandum of appeal against order of assessment/re-assessment
with or without penalty, or of penalty or of forfeiture.
Rs. 800/-
(ii)
on application for review to Reviewing Authority against order of
assessment/re-assessment or Appeal or any other Order with or without
penalty or of penalty or of forfeiture.
Rs. 800/-
(iii)
on an application for clarification to the Commissioner under sub-
section (3) of Section 69.
Rs. 1000/-
(iv)
on application for grant of certified copies of any document other
than those specified in the rules (per copy).
Rs. 100/-
(v)
on memorandum of appeal to the Tribunal.
Rs. 1000/-
(vi)
on application for grant of amendments to registration certificates.
Rs. 400/-
(vii)
Letter of authority for representation before any authority under the
Act and Rules.
Rs. 50/-
(viii)
Application raising objection as to jurisdiction of any officer or
person.
Rs. 500/-
(ix)
on application to the Commissioner for composition of tax.
Rs. 500/-
(x)
on application to the Commissioner for renewal of certificate of
composition.
Rs. 500/-
(xi)
on application to the Commissioner, under rule 24 (5) for remission
of penalty and/or interest.
Rs. 1000/-
(xii)
on application to the Commissioner, under rule 55 for compounding
of offence.
Rs. 1000/-
(xiii)
on any other application or petition for relief to any authority under the
Act or Rules.
Rs. 200/-
7. Substitution of rule 52.— For rule 52 of the principal Rules, the following rule shall be substituted,
namely:—
132
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 4
(EXTRAORDINARY)
28TH APRIL, 2025
“52 – Jurisdiction:—
(1) For implementing the provisions of the Act and these rules, the Commissioner of State Tax shall
by an Order published in the Official Gazette specify the geographical areas comprised in the particular
ward offices and the extent of the jurisdiction to be exercised by such Officers/Officials posted in the
respective ward offices.
(2) The Appropriate Assessing Authority nominated by the Commissioner of State Tax shall have
jurisdiction in relation to non-resident dealers.
(3) The Commissioner of State Tax may by an Order published in the Official Gazette specify a
separate Large Taxpayer Unit (LTU) for exercising jurisdiction over the Class of dealers as may be
specified in that Order.”
8. Substitution of rule 54.— For rule 54 of the principal Rules, the following rule shall be substituted,
namely:—
“54 – Supply of certified copies of orders and records:— (1) Any person who is party to a proceeding
under the Act or under these rules may apply to the Appropriate Assessing Authority having jurisdiction in
respect of such proceedings or having the custody of the records pertaining thereto, for a certified copy of a
document produced or filed in such proceeding or of an order passed by such authority.
(2) A separate application shall be made for requesting for issue of certified copies in respect of
records pertaining to each financial year along with payment of fees as specified under these rules.
(3) Every certified copy shall be ordinarily made ready on or before the seventh working day after
complete application under this rule with payment of full fees have been made by the applicant.
(4) No copy shall be delivered to any person until it has been examined, certified and stamped by the
Appropriate Assessing Authority. The Appropriate Assessing Authority shall see that the provisions of law
and of these rules have been complied with in all respects.
9. Amendment of rule 55.— In rule 55 of the principal Rules, in sub-rule (IA)(i), for the words “and
court fee stamps of the value as specified in rule 46, shall be duly affixed thereon.”, the words “and court
fee stamp or copy of e-receipt/e-challan shall be duly affixed/attached/enclosed of the amount as specified
under these rules” shall be substituted.
10. Substitution of Form VAT XIII.— In the principal Rules, for the existing Form VAT XIII, the
following form shall be substituted, namely:—
“Form VAT – XIII
[See rule 6(1)]
APPLICATION FOR OPTING FOR COMPOSITION OF TAX PAYABLE BY THE DEALER UNDER
SECTION 7 OF THE GOA VALUE ADDED TAX ACT, 2005 (Act 9 of 2005).
(1) To,
The Appropriate Assessing Authority,
__________Ward.
133
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 4
(EXTRAORDINARY)
28TH APRIL, 2025
(2) TIN
(3) Name and style of the business:
Address: ___________________
(4) Address of the additional places of business:
I/We are carrying on business as —
(a) Reseller of liquor in packed bottles
(b) Bar or Tavern
(c) Any other dealer eligible for Composition:
Type of Business to be specified—
do hereby apply for payment of tax by way of Composition as provided under Section 7 of the Act.
I/we certify that my/our turnover of sales during the previous year ………. was of Rs…………….
I/we do hereby declare that I/we do not fall under any of the contingencies stipulated under sub-rule (2) of
rule 6.
Place:
Date:
Signature of the dealer.”.
11. Omission of Third Schedule.— In the principal Rules, the Third Schedule shall be omitted.
By order and in the name of the Governor of Goa.
Dr. Pranab G. Bhat, Under Secretary, Finance (R&C).
134
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 4
(EXTRAORDINARY)
28TH APRIL, 2025
www.goaprintingpress.gov.in
Published by the Director, Printing & Stationary,
Government Printing Press,
Mahatma Gandhi Road, Panaji-Goa 403 001.
Price—Rs. 4.00
PRINTED AT GOVERNMENT PRINTING PRESS, PANAJI-GOA—36/100-4/2025..