Entertainment Tax

Sr. no

Notification no. 

Date of Issue

Details

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1

21st May, 2013

The Goa Entertainment Tax (Amendment) Act, 2013 (Goa Act 7 of 2013)


2

The Goa Entertainment Tax (Amendment) Act, 2006
An Act to consolidate and amend the Law for imposing a tax in respect of admission to entertainments in the State of Goa and for certain matters connected therewith.

3

29th August 2006

The Goa Entertainment Tax (Amendment) Act, 2006
(Goa Act 20 of 2006)[29-8-2006]

4

8th April, 1964

The Goa Entertainment Tax Act, 1964
No. 2 of 1964

Sr. no

Notification no. 

Date of Issue

Details

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1

20th March 2007

Goa Entertainment Tax Rules, 2007
Notification No. 3/2/2006 - Fin(R&C)(2)

2

Fs/F.III/2-41/774/64/65

11th June, 1965

The Goa Entertainment Tax Rules, 1965


Sr. no

Form Name 

Details

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1

Form ENT - XV


Refund Voucher and Refund Order(Counterfoil)

2

Form ENT - XIV


Certificate of Recovery under Section 7 of Goa Entertainment Tax Act 1964.

3

Form ENT - XIII


Memorandum of appeal to the appellate authority /tribunal under section 6d(1)/6d(3) of the goa entertainment tax act 1964.

4

Form ENT - XII b




5

Form ENT - XII a




6

Form ENT - XI


Order of assessment / reassessment under Section 6A /6C Goa Entertainment Tax Act, 1964.

7

Form ENT - X




8

Form ENT - IX


Record of tickets under of Goa Entertainment Tax Act, 1964.

9

Form ENT - VIII


Application for exemption from payment of Tax under section 5(1) and 5(3) of the Goa Entertainment Tax Act, 1964 ( to be filed in duplicate)

10

Form ENT - VII


Application for composition of tax under section 3 D of the Goa Entertainment Tax Act, 1964( to be filed in duplicate).

11

Form ENT - VI


Return of tax payable by assessee under the Goa Entertainment Tax Act, 1964

12

Form ENT - V


Register for Registration/ Amendment /Cancellation

13

Form ENT - IV


Application for cancellation of certificate of registration under section 3G (7) of the Goa Entertainment Tax Act, 1964 (To be filed in Duplicate)

14

Form ENT - III


Chalan

15

Form ENT - II


Certificate of Registration / Renewal

16

Form ENT - I


Application for grant of certificate of Registration / renewal of certificate of Registration

17

Form O


Form of application for composition of tax under section 3D

18

Form N


Form of application for availing benefit under provisos to sub-clause (iv) of clause (f) of section 2 of the Act.

19

Form M


Register for destruction of books totally sold for the week ending from ……… to …………

20

Form L


Form of indents for approval of tickets

21

Form K


Application for the grant of exemption from entertainment tax under section 5(1)/5(3) of the Goa Entertainment Tax Act, 1964.

22

Form J


Form of certificate prescribed under Rule 30(1) for claiming exemption from Entertainment Tax

23

Form I


Register of refund and renewals of damaged or spoiled entertainment stamps.

24

Form H


Return of tickets sold under rule 29 to Indian soldiers (including airmen) and sailors in uniform.

25

Form G


Certificate of exemption under section 5(1)(b) of the Goa Entertainment Tax Act, 1964.

26

Form F


Certificate of exemption under section 5(1)(a) of the Goa Entertainment Tax Act, 1964.

27

Form E


Return of complimentary tickets

28

Form D


Return of persons admitted through mechanical contrivance

29

Form C


Statement of programmes or synopsis issued when tax is payable under clause (a) or (b) of sub-section (2) of Section 4

30

Form B


Statement of tickets not being complimentary tickets issued when duty is payable under clause (a) or (b) of sub-section (2) of Section 4

31

Form A


Return of stamps of an entertainment

Sr. no

Notification no. 

Date of Issue

Details

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1

Notification No. 3/2/2006-Fin(R&C)(23)

30th March, 2017


Waiver from payment of Entertainment Tax renewal fees by Proprietors

2

Notification No. 3/2/2006-Fin(R&C)(22)

30TH MARCH, 2016


Casino Entry Fees increased from Rs. 700/- to Rs. 1000/-

3

Notification No. 3/2/2006-Fin(R&C)(21)

22nd March, 2016


Substitution of Note (3) to Schedule 'D' regarding returning of counterfoils of casino tickets

4

Notification No. 3/2/2006-Fin(R&C)(20)

19th September, 2015


Constitution of Tribunal

5

Notification No.3/2/2006-Fin(R&C)/19/995

5th June, 2014


Amendment to Goa Entertainment Tax Rules,2007

6

Notification No. 3/2/2006-Fin(R&C)(18)

28th March, 2014


Entry Fees on Casinos w.e.f. 01.04.2014

7

Notification 3/2/2006-Fin(R&C)(17)

24th December, 2013


Changes in Schedule 'A'
Changes in Schedule 'E'


8

Notification 3/2/2006-Fin(R&C)(12)

31st March, 2012


Changes in off shore Casino entry tickets
Changes in Rate of Entertainment Tax on Casino receipts
Changes in Cinema Entry Tickets


9

Notification 3/2/2006-Fin(R&C)(11)

30th March, 2011


Changes in Schedule ‘A’


10

No. CCT/1-1/2010-11/13

3rd March, 2011


Appointment of Officers & Inspectors

11

Notification No. 3/2/2006-Fin(R&C)(10)

1st April, 2010


Amendment to Schedule 'A', 'C' and 'D' appended to the Act

12

Notification No. 3/2/2006-Fin(R&C)(9)

1st April, 2010


Appointment of Officers

13

Notification No. 3/2/2006-Fin(R&C)(8)

31st August, 2009


Entry Fees on Casinos

14

Notification No. 3/2/2006-Fin(R&C)(7)

24th June, 2009


Amendment to Schedule 'B' appended to the Act

15

Notification 3/2/2006-Fin(R&C)(6)

31st December, 2008


Goa Entertainment Tax(First Amendment) Rules,2008

16

Notification 3/2/2006-Fin(R&C)(5)

29th April, 2008


Notification amending Schedule ‘A’, ‘B’, ‘C’, ‘D’ & ‘E’ appended to the Goa Entertainment Tax Act, 1964

17

Notification No. 3/1/2001-Fin (R&C)

30th March, 2001


Exemption to theatrical performances, drama, ballet, musical performances

18

Notification No. 3/2/2001-Fin (R&C)

19th October, 2001


Period specified for using funds every 6 months.

19

Notification No. 3-1-86/ Fin (R&C)

1st April, 1989.




20

Notification No. 3-1-84/ Fin (R&C)


Exemption to children shows

21

Notification No. 3-4-78 / Fin (R&C)

3rd April, 1979


Exemption to magic shows

22

Exemption to circus companies

25th September, 1964


Exemption of circus companies of Indian origin from payment of entertainment tax

23

Notification No. F.III/2-41-64/26887


Exemption to circus companies

24

Notification No. Fin(Rev)/2-41/2/76/

27th December, 1979


Delegation of functions to Mamlatdars

25

Notification No. 3-1-86/Fin(R&C)

5th July, 1998


Delegation of powers to Mamlatdars

Sr. no

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