The Goa Value Added Tax Act, 2005

goa · 2005

S. 1Section defines "agriculture" to include horticulture and crop raising but excludes dairy, poultry, and certain forest activities.
S. 2Section 2 defines key terms like "business," "appointed day," and "business premises" for the Goa Value Added Tax Act, 2005.
S. 3Incidence of Tax
S. 4Hotel including Bar and Restaurant, serving food, alcoholic and non–alcoholic beverages Rs
S. 5Levy of Value Added Tax on Goods specified in the Schedule
S. 6Reimbursement and Exemption of Tax
S. 7Composition of Tax
S. 8Net Tax of a Registered Dealer
S. 9Input Tax Credit
S. 10Input Tax Credit Exceeding Tax Liability
S. 11Tax Invoice, Sale Bill or Cash Memorandum
S. 12Credit and Debit Notes
S. 13Sub-section (2) substituted vide Amendment Act 38 of 2023
S. 14Tribunal
S. 15Sub-section (4) and (5) omitted vide Amendment Act 38 of 2023
S. 16Powers of Tribunal and Commissioner
S. 17Indemnity
S. 18Registration
S. 19Special Provision regarding Liability to Pay Tax in certain Cases
S. 20Liability of Partners
S. 21Amalgamation of Companies
S. 22Information to be furnished regarding changes in Business, etc
S. 23Dealer to declare the name of Manager of Business and Permanent Account Number
S. 24Returns and Payment of Tax, etc
S. 25Payment of Tax, etc
S. 26Collection of Tax by registered dealer
S. 27Unauthorised collection of tax and forfeiture thereof
S. 28Tax Deduction at Source
S. 29Assessment
S. 30Provisional Assessment
S. 31Assessment of Escaped Turnover
S. 32Protective Assessment
S. 33Refund and Payment of Interest on Amount Refundable
S. 34Provisional refund of tax in special circumstances
S. 35Appeals
S. 36Appeal to the Tribunal
S. 37Review by Tribunal
S. 38Revision to High Court
S. 39Substituted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No
S. 40Section allows dealers to claim refund instead of carry forward excess input tax credit after amendments.
S. 41Power to Rectify Error Apparent on the Record
S. 42Power to Transfer Proceedings
S. 43Delegation of Powers
S. 4490[Offences Relating to Registration
S. 45Offences Relating to Tax Invoices, Credit Notes and Debit Notes
S. 46Failure to File a Return
S. 47Failure to Comply with Recovery Provisions
S. 48Substituted vide Amendment Act 7 of 2019; the original expression read as follows:-“ 13
S. 49Improper Use of Taxpayer Identification Number
S. 50False or Misleading Statements
S. 51Obstructing Taxation Officers
S. 52Offences by Companies, etc
S. 53Compounding and Cognizance of Offences
S. 54Penalty for Failure to Register
S. 55Penalty for Failure to File Return
S. 56Penalty for Failure to Pay Tax when Due
S. 57Penalty on Unauthorised Collection of Tax
S. 58—
S. 59Penalty in relation to false or misleading statements
S. 60Refund of Penalty in case of Prosecution
S. 61Power to Summon Witness and Production of Records, etc
S. 62Rounding off the Tax, etc
S. 63Special Mode of Recovery
S. 64Section 64 adjusts the value-added tax rate from 1% to 2% and then to 5% through amendments.
S. 65Provisional Attachment to Protect Revenue in certain cases
S. 66Liability under this Act to be the First Charge
S. 67Transfer to Defraud Revenue Void
S. 68Applicability of all the Provisions of this Act or any earlier Law to Person Liable to Pay Tax under this Act
S. 69Instructions to Sub-Ordinate Authorities
S. 70Accounts to be audited in certain Cases
S. 71Assessment Proceedings, etc
S. 72Accounts to be maintained by Dealers
S. 73Production, Inspection of Accounts and Documents and Search of Premises
S. 74Cross-Checking of Transactions
S. 75Establishment of Check Posts for Inspection of Goods in Transit
S. 76Survey
S. 77Automation
S. 78Power to collect Statistics
S. 79Disclosure of Information by a Public Servant
S. 80Disclosure of Information required under Section 79 and failure to furnish Information or Return under that Section
S. 81Publication and Disclosure of Information regarding Dealers and Other Persons in Public Interest
S. 82Appearance before any authority in proceedings
S. 83Power to make Rules
S. 84Declaration of Stock of Goods held on the appointed Day
S. 85Bar to certain Proceedings
S. 86Repeals
S. 87Savings
S. 88Substituted vide Amendment Act 7 of 2019 the original expression read as follows:-“39
S. 89The Goa Sales Tax Deferment-turn-net present value compulsory payment scheme, 110[2003]
S. 90Removal of difficulties
S. 91Existing section Numbered as sub-section (1) by the Amendment Act 18 of 2006
S. 92Sub-section (1) substituted vide Amendment Act 12 of 2013
S. 93Section 93 removes interest calculation on tax payable for the return period from the Goa Value Added Tax Act.
S. 94Inserted by the Amendment Act 18 of 2006 and substituted vide Amendment Act 12 of 2013
S. 95Substituted vide Amendment Act 12 of 2013
S. 96Inserted vide Amendment Act 12 of 2013
S. 97Substituted vide Amendment Act 12 of 2013
S. 98Inserted vide Amendment Act 9 of 2023
S. 99Sub-section (1) substituted by the Amendment Act 12 of 2008
S. 100Inserted vide Amendment Act 14 of 2017
S. 101Sub-section (3) substituted by the Amendment Act 12 of 2008
S. 102Sub-section (4) inserted by the Amendment Act 12 of 2008
S. 103Sub section 7 inserted vide Amendment Act 12 of 2013
S. 104—
S. 105—
S. 106—
S. 107—
S. 108—
S. 109—
S. 110—
S. 111—
S. 112—
S. 113Inserted vide Amendment Act 16 of 2012
S. 114Inserted vide Notification No
S. 115Substituted by the Notification No
S. 116Inserted vide Notification No
S. 117Substituted vide Notification No
S. 118Inserted vide Notification No
S. 119Substituted vide Notification No
S. 120Inserted vide Notification No
S. 121Inserted vide Notification No
S. 122Omitted vide Notification No
S. 123Substituted vide Notification No
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S. 142Omitted by the Notification No
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S. 151Substituted by the notification No
S. 152Inserted vide Notification No
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S. 185Omitted vide Notification No
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S. 190Omitted vide Notification No
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S. 196Substituted by the Notification No
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S. 200Inserted vide Notification No
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S. 204Omitted vide notification No
S. 205Inserted vide Notification No
S. 206Inserted by the Notification No
S. 207Substituted by the Notification No
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S. 209Substituted by the Notification No
S. 210Inserted by the Notification No
S. 211Inserted by the Notification No
S. 212Inserted vide Notification No
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S. 223Inserted vide Notification No
S. 224Inserted vide Notification No
S. 225Inserted vide Notification No
S. 226Substituted of existing entry vide Notification No
S. 227Entry was omitted vide Notification dated 24-8-2005 however same has been inserted again vide Notification No
S. 228Substituted vid Notification No
S. 229Substituted vide Notification No
S. 230Substituted vide Notification No
S. 231Entry substituted vide Notification No
S. 232232 Substituted vide Notification No
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S. 240Inserted vide Notification No
S. 241Inserted vide Notification No
S. 242Inserted vide Notification No
S. 243Explanation added vide Notification No
S. 244Inserted by the Notification No
S. 245Serial Nos
S. 246Inserted by the Notification No
S. 247Inserted by the Notification No
S. 248Substituted by the Notification No
S. 249Inserted by the Notification No
S. 250Inserted by the Notification No
S. 251Inserted by the Notification No
S. 252Substituted by the Notification No
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S. 254Substituted by the Notification No
S. 255Inserted by the Notification No
S. 256Inserted by the Notification No
S. 257Omitted by the Notification No
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S. 259Substituted by the Notification No
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S. 271Substituted by the Notification No
S. 272Inserted by the Notification No
S. 273Omitted by the Notification No
S. 274Inserted by the Notification No
S. 275Omitted by the Notification No
S. 276Inserted by the Notification No
S. 277Omitted by Not
S. 278Entries of S
S. 279—
S. 280Substituted by the Notification No
S. 281Inserted vide Notification No
S. 282—
S. 283—
S. 284—
S. 285Scheduled amended vide Notification No
S. 286Inserted w
S. 2023Section 2023 states that a registration certificate under the Goa VAT Act becomes invalid unless amended after paying a fee if the holder becomes liable to pay tax under other provisions.
S. 2801Section outlines tax rates for various dealers and importers in Goa, including liquor and resale goods.