|
Sr. no |
Date of Issue |
View PDF |
Details |
|
1 |
17TH AUGUST, 2020 |
|
Notification No. 7/16/2020-LA The Goa Value Added Tax (Twelfth Amendment) Act, 2020 |
|
2 |
31ST AUGUST, 2017 |
|
The Goa Value Added Tax (Tenth Amendment) Act, 2017 |
|
3 |
9TH SEPTEMBER, 2016 |
|
The Goa (Recovery of Arrears of Tax through Settlement) (Amendment) Act, 2016 |
|
4 |
12TH SEPTEMBER, 2016 |
|
The Goa Value Added Tax (Ninth Amendment) Act, 2016 |
|
5 |
7TH SEPTEMBER, 2015 |
|
The Goa Value Added Tax (Eighth Amendment) Act, 2015 |
|
6 |
31st March, 2005 |
|
Updated - The Goa Value Added Tax Act 2005 for reference only updated as on 27/09/2013 |
|
7 |
22ND MAY, 2013 |
|
The Goa Value Added Tax (Seventh Amendment) Act, 2013 (Goa Act 12 Of 2013) |
|
8 |
7th September, 2012 |
|
The Goa Value Added Tax (Sixth Amendment) Act, 2012 |
|
9 |
8th March, 2011 |
|
The Goa Value Added Tax (Fifth Amendment) Act, 2011 (Goa Act 2 of 2011) Amendments to section 3, 9, 10, 11 , 12, 18, 23, 25, 28, 29, 65 & 89 and shall come into force on 1st day of April, 2011. |
|
10 |
8th October, 2008 |
|
The Goa Value Added Tax (Fourth Amendment) Act, 2008 |
|
11 |
18th June 2008 |
|
The Goa Value Added Tax (Amendment) Ordinance, 2008 |
|
12 |
14th May 2008 |
|
The Goa Value Added Tax (Third Amendment) Act, 2008 |
|
13 |
31st March, 2005 |
|
The Goa Value Added Tax(Second Amendment) Act, 2006(Goa Act 18 of 2006) |
|
14 |
31st March, 2005 |
|
The Goa Value Added Tax (Amendment) Act, 2005(Goa Act 15 of 2005) |
|
15 |
31st March, 2005 |
|
The Goa Value Added Tax Act , 2005 Goa Act 9 of 2005 |
|
Sr. no |
Notification no. |
Date of Issue |
View PDF |
Details |
| 1 | 21st January, 2021 |
| Notification No.4/5/2005-Fin(R&C)(156)/1038 |
|
| 2 | 9th July, 2020 |
| Notification No. 4/5/2005-Fin(R&C)(154) |
|
| 3 | 29th January 2018 |
| The Goa Value Added Tax (Fourteenth Amendment) Rules, 2018 |
|
| 4 | 30th June, 2017 |
| The Goa Value Added Tax (Thirteenth Amendment) Rules, 2017 |
|
| 5 | 30th March, 2017 |
| The Goa Value Added Tax (Twelfth Amendment) Rules, 2016 |
|
| 6 | 1st July, 2016 |
| The Goa Value Added Tax (Eleventh Amendment) Rules, 2016 |
|
| 7 | 25th August, 2015 |
| Goa VAT(Tenth Amendment) Rules , 2015 |
|
| 8 | 24th December, 2014 |
| The Goa Value Added Tax (Ninth Amendment) Rules, 2014 |
|
| 9 | |
Updated- The Goa Value Added Tax Rules 2005 for reference only - updated as on 27/09/2013 |
||
| 10 | 11th November, 2010 | |
The Goa Value Added Tax (Eighth Amendment) Rules, 2010 |
|
| 11 | 4th June, 2009 | |
The Goa Value Added Tax (Seventh Amendment) Rules, 2009. |
|
| 12 | 31st December, 2008 | |
The Goa Value Added Tax (Sixth Amendment) Rules, 2008 |
|
| 13 | 31st December, 2008 | |
The Goa Value Added Tax (Fifth Amendment) Rules, 2008 |
|
| 14 | 30th November, 2006 | |
The Goa Value Added Tax (Fourth Amendment) Rules, 2006 |
|
| 15 | No.4/5/2005-Fin(R&C)(2) | |
The Goa Value Added Tax Rules |
|
Sr. no |
Form Name |
Date of Issue |
View PDF |
Details |
| 1 | Form IV | |
Declaration under the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005 |
|
| 2 | FORM VAT- III (* NEW) | |
||
| 3 | FORM VAT- XV (*NEW) | |
Amendment to the Schedules B and D of Act. |
|
| 4 | FORM VAT- XXXII | |
Letter Of Authority |
|
| 5 | FORM VAT- XXXI | |
Application For Raising Objection As To The Jurisdiction Of Any Officer Or Person |
|
| 6 | FORM VAT- XXX | |
Declaration (Under Entry (23) of Schedule ‘B’ to the Goa Value Added Tax Act, 2005)(Act 9 of 2005) |
|
| 7 | FORM VAT- XXIX | |
Application for claim of reimbursement of tax paid on purchases made by specialized agencies of UNO, etc. under sub-section (1) of section 6 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005) |
|
| 8 | FORM VAT- XXVIII | |
Register For Tax Deduction At Source Made Under Section 28 Of The Goa Value Added Tax Act, 2005 (Act 9 Of 2005) |
|
| 9 | FORM VAT- XXVII | |
Quarterly Statement Of Tax Deducted At Source For The Period From _________To __________ |
|
| 10 | FORM VAT- XXVI | |
Application For Refund Of Tax Under Section 34(1) Of The Goa Value Added Tax Act, 2005(Act 9 Of 2005) |
|
| 11 | FORM VAT- XXV | |
Registration Certificate for an Employer |
|
| 12 | FORM VAT- XXIV | |
Application by an Employer for the grant of Registration under Section 28(1) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005) |
|
| 13 | FORM VAT- XXIII | |
Certificate Of Recovery Of Arrears |
|
| 14 | FORM VAT- XXII | |
Certificate Of Enrollment |
|
| 15 | FORM VAT- XXI | |
Application For Enrollment As A Sales Tax Practitioner |
|
| 16 | FORM VAT- XX | |
Declaration |
|
| 17 | FORM VAT- XIX | |
Notice Of Rectification Of Clerical Or Arithmetical Mistake |
|
| 18 | FORM VAT- XVIII(QUADRUPLICATE) | |
Challan for remittance of tax deducted at source Under section 28(2) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).(Quadruplicate) |
|
| 19 | FORM VAT- XVIII(TRIPLICATE) | |
Challan for remittance of tax deducted at source Under section 28(2) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).(Triplicate) |
|
| 20 | FORM VAT- XVIII(DUPLICATE) | |
Challan for remittance of tax deducted at source Under section 28(2) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).(Duplicate) |
|
| 21 | FORM VAT- XVIII(ORIGINAL) | |
Challan for remittance of tax deducted at source under section 28(2) of the Goa Value Added Tax Act, 2005 (Act 9 of 2005).(Original) |
|
| 22 | FORM VAT- XVII | |
Memorandum of appeal to the Appellate Authority/Tribunal under section 35/36 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005) |
|
| 23 | FORM VAT- XVI | |
Refund Adjustment order |
|
| 24 | FORM VAT- XIV | |
Certificate of Composition of tax under section 7 of the Goa Value Added Tax Act, 2005(Act 9 of 2005). |
|
| 25 | FORM VAT- XIII | |
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). |
|
| 26 | FORM VAT- XII(COUNTERFOIL) | |
Refund Voucher (Counterfoil) |
|
| 27 | FORM VAT- XII | |
Refund Voucher |
|
| 28 | FORM VAT- XI | |
Demand Notice |
|
| 29 | FORM VAT- X | |
Order Of Assessment/Provisional Assessment/Protective Assessment/Re-Assessment Under Section 29/30/31/32 Of The Goa Value Added Tax Act, 2005 (Act 9 Of 2005). |
|
| 30 | FORM VAT IX | |
Notice of re-assessment under section 31 of the Goa Value Added Tax Act, 2005(Act 9 of 2005). |
|
| 31 | FORM VAT VIII | |
Notice under section 29/30/32 of the Goa Value Added Tax Act, 2005(Act 9 of 2005). |
|
| 32 | FORM VAT- VII | |
Certificate Of Tax Deduction At Source |
|
| 33 | FORM VAT- VI | |
DEMAND NOTICE FOR TAX NOT PAID/SHORT PAID WITH RETURN |
|
| 34 | FORM VAT- V (QUADRUPLICATE) | |
CHALLAN 0040 – Taxes on Sales, Trade, etc.(Quadruplicate) |
|
| 35 | FORM VAT- V (TRIPLICATE) | |
CHALLAN 0040 – Taxes on Sales, Trade, etc.(Triplicate) |
|
| 36 | FORM VAT- V (DUPLICATE) | |
CHALLAN 0040 – Taxes on Sales, Trade, etc.(Duplicate) |
|
| 37 | FORM VAT- V (ORIGINAL) | |
CHALLAN 0040 – Taxes on Sales, Trade, etc.(Original) |
|
| 38 | FORM VAT- IV | |
||
| 39 | FORM VAT- II | |
Registration Certificate Under Section 18 Of The Goa Value Added Tax Act, 2005. |
|
| 40 | FORM VAT- I | |
Application for the grant of Certificate of Registration under section 18 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005). |
|
Notification no. |
Date of Issue |
Details |
View PDF |
| No. 38/1/2017-Fin(R&C)/2063 | 2nd JANUARY, 2023 |
Rate of tax on ATF decreased from 18% to 8% |
|
| No. CCT/12-2/2022-23/257 | 29TH APRIL, 2022 |
Extension of time limit for filing single Annual Return for 2021-22 by eligible Dealers |
|
| No. 4/5/2005-Fin(R&C)(158)/1093 | 5th February, 2021 |
Filing single annual return for retail outlets not owned by Oil Marketing Company. |
|
| Notification No. 38/09/2021-Fin(R&C)/2047 | 3rd November, 2021 |
Rate of tax on Motor Spirit and High Speed diesel Oil decreased from 27% to 20% and 23% to 17% respectively |
|
| Notification No. CCT/12-2/2020-21/28877 | 30th March, 2021 |
Extension of period for completion of assessments for FY 2017-18 by two months |
|
| Notification No. 38/1/2017-Fin(R&C)(159)/1094 | 4th February, 2021 |
Rate of tax on Motor Spirit and High Speed diesel Oil increased from 25% to 27% and 22% to 23% respectively |
|
| Order No. CCT/12-9/2020-21/2201 | 14TH JANUARY, 2021 |
Compounding of offence relating to late filing of application for Renewal of Registration |
|
| Notification No.4/5/2005-Fin(R&C)(157) | 29th December, 2020 |
Extension of due date for making an application till 31st day of January, 2021, under OTS Scheme. |
|
| Notification No.4/5/2005-Fin(R&C)(155) | 5TH NOVEMBER, 2020 |
Extension of due date for making an application till 31st day of December, 2020, under OTS Scheme. |
|
| Notification No.CCT/5-3/2020-21/500 | 2nd July, 2020 |
Designated authorities under the Goa (Recovery of Arrears of Tax through Settlement) Act, 2009 |
|
| Notification No. CCT/12-2/19-20/516 | 26th June, 2020 |
Notification extending the time limit for completion of assessments for 2016-17 upto 31/08/2020 |
|
| Notification No. 38/1/2017-Fin(R&C)/553 | 9th May, 2020 |
Rate of tax on High Speed Diesel Oil increased from 18% to 22% |
|
| Notification No. 8/6/2020-LA | 27th May, 2020 |
The Goa (Recovery of Arrears of Tax through Settlement) (Amendment) Ordinance, 2020 |
|
| Notification No. No. CCT/12-2/19-20/70 & 71 | 24th April, 2020 |
Extending due date of returns for the year/ Quarter ended 31/03/2020 |
|
| Notification No. 38/1/2017-Fin(R&C)/459 | 15th April, 2020 |
Rate of tax on Motor Spirit increased from 21% to 25% |
|
| Notification No. 4/5/2005-Fin(R&C)(153)/2059 | 15th March, 2019 |
Notification giving effectivity to the Goa Value Added Tax (Eleventh Amendment) Act, 2019 |
|
| Notification No. 38/1/2017-Fin(R&C)(4333) | 31st December, 2019 |
Rate of tax on Motor Spirit increased from 20% to 21% |
|
| The Goa Value Added Tax (Eleventh Amendment) Act, 2019 | 26TH FEBRUARY, 2019 |
The Goa Value Added Tax (Eleventh Amendment) Act, 2019 |
|
| No.4/5/2005-Fin(R&C)/2936 | 14th June, 2019 |
Rate of tax on Motor Spirit and High Speed diesel Oil increased to 20% and 18% respectively |
|
| Notification No. CCT/12-2/2019-20/531 | 28th May, 2019 |
Notification extending the time limit for completion of assessments for 2015-16 upto 30/6/2019 |
|
| Notification No. CCT/12-2/2018-19/477 | 28th March, 2019 |
Notification extending the time limit for completion of assessments for 2015-16 upto 31/5/2019 |
|
| Notification No. 4/5/2005-Fin(R&C)/2100 | 15th January, 2019 |
Amendments of Schedule C and Schedule G |
|
| Notification No. 4/5/2015-Fin(R&C)/1574 | 5th October, 2018 |
Rate of tax on Motor Spirit and High Speed diesel Oil reduced from 17% to 13% and 19% to 15% respectively |
|
| Order No. CCT/12-2/2017-18/1291 | 29th June, 2018 |
Order extending due date for filing of Audit report for the financial year ended 31st March,2018, for dealers required to file Audit Report under Section 70 (1A) |
|
| Order No. 4/15/EMC/PS/2017-SEC/103 | 30 January, 2018 |
Order extending due date for filing of Audit report for the financial year ended 31st March,2017 |
|
| Notification No. 4/5/2005-Fin(R&C)/151 | 31st August, 2017 |
Rate of tax on Motor Spirit reduced from 15% to 17% |
|
| Notification No. 4/5/2005-Fin(R&C)(150) | 21st July, 2017 |
VAT rate on Diesel reduced from 22% to 19% |
|
| Notification No. 4/5/2005-Fin(R&C)(148) | 30th June, 2017 |
Amendment of VAT Schedules, VAT (Thirteenth Amendment) Rules and VAT (Tenth Amendment) Ordinance |
|
| Notification No. CCT/12-2/16-17/5748 | 23RD MARCH, 2017 |
Period for VAT Assessments for the FY 2013-14 extended by 2 months |
|
| Notification No. 4/5/2005-Fin(RC)(146) | 30TH MARCH, 2017 |
Waiver from payment of VAT renewal fees by certain category of dealers |
|
| Notification No. 4/5/2005-Fin(RC)(145) | 30th March, 2017 |
Rate of tax on Petrol enhanced to 15%, Electric Cars exempted from VAT, ITC available on Mineral Ore |
|
| Notification No. 4/5/2005-Fin(RC)(144) | 2nd January, 2017 |
Rate of tax on Petrol reduced to 9% |
|
| Notification No. 4/5/2005-Fin(RC)(143) | 23rd December, 2016 |
Rate of tax on Petrol reduced to 7% |
|
| Notification No. 4/5/2005-Fin(RC)(140) and (141) | 20th October, 2016 |
Concessional rate of tax on motor vehicles for defence personnel and their spouse and conditions for availing the benefit of concessional rate of tax |
|
| Notification No. 4/5/2005-Fin(RC)(138) | 1st July, 2016 |
The Goa VAT (Eleventh Amendment) Rules, 2016 |
|
| Notification No. 4/5/2005-Fin(RC)(137) | 30TH JUNE, 2016 |
The Goa VAT Defermenet-cum-NPV Compulsory Payment (Seventh Amendment) Scheme, 2016 |
|
| Notification No. 4/5/2005-Fin(RC)(136) | 1st June 2016 |
VAT rate on Motor Spirit reduced from 20% to 15% |
|
| Notification No. 4/5/2005-Fin(RC)(135)242 | 17th May, 2016 |
Reduction in VAT Rate on Motor Spirit (Petrol) from 22% to 20% |
|
| Notification No. 4/5/2005-Fin(RC)(133) | 31ST MARCH, 2016 |
|
|
| Notification No. 4/5/2005-Fin(RC)(132) | 21st January, 2016 |
Conditions for Defense Personnel for availing concessional rate of tax for purchase of Motor Vehicles |
|
| No. CCT/12-2/2016-17/662 & No. CCT/12-2/2016-17/663 | 28th April, 2016 |
Order extending the time period for filing of annual VAT/CST return, by 30 days & Notification extending the time limit for completion of assessments for 2012-13 upto 15/5/2016 |
|
| Notification No. 4/5/2005-Fin(RC)(134) | 30TH MARCH, 2016 |
Budget Amendments - Increase in VAT rate on Motor Spirit, ATF, RLNG, LMVs costing Rs. 15 lakh or above, Two wheelers costing Rs. 2 lakh or above; Exemption of Country Liquor produced by Bhaticars |
|
| Notification No. CCT/12-2/15-16/5642 | 17TH MARCH, 2016 |
Period for completion of assessments for FY 2012-13 extended by one month |
|
| Due date for filing of VAT returns for the QE 31/12/2015 | 28th January, 2016 |
Due date for filing of VAT returns for the QE 31/12/2015 extended till 29/02/2016 |
|
| Notification No. 4/5/2005-Fin(RC)(131) | 30th December, 2015 |
Category of dealers who shall file annual e-returns |
|
| Notification No. 4/5/2005-Fin(RC)(130) | 30th December, 2015 |
Category of dealers who shall file quarterly e-returns |
|
| Notification No. 4/5/2005-Fin(RC)(129) | 23rd December, 2015 |
Notification u/s 6(4) for Oil Marketing Companies |
|
| Notification No. 4/5/2005-Fin(RC)(128) | 27TH OCTOBER, 2015 |
Date of effectivity for the amended definition of 'sale' i.e. inclusion of agreement carrying out the work of building, construction, etc of flats dwelling units, etc. |
|
| Notification No. 4/5/2005-Fin(RC)(127) | 27th October, 2015 |
Changes w.e.f. 01/11/2015 - Composition rates for works contractors being builders of flats, dwelling units, houses, etc - Sanitary napkins and diapers including adult diapers taxable @ 5% |
|
| Notification No. 4/5/2005-Fin(RC)(124), (125) and (126) | 8TH OCTOBER, 2015 |
Taxing Authorities |
|
| Notification No. 4/5/2005-Fin(RC)(123) | 1ST OCTOBER, 2015 |
Appointment of Tax Recovery Officers |
|
| Notification No. 4/5/2005-Fin(RC)(122) | 28th August, 2015 |
Date for VAT/CST Returns filing for Quarter ending 30-06-2015 extended upto 28.10.2015 |
|
| Notification No. 4/5/2005-Fin(RC)(121) | 25th August, 2015 |
Goa VAT(Tenth Amendment) Rules , 2015 |
|
| No. CCT/12-2/11-12/1762 | 23RD JULY, 2015 |
Extension for VAT/CST Return Filing for Quarter Ending 30-06-2015. |
|
| Notification No. 4/5/2005-Fin(RC)(120) | 31ST MARCH, 2015 |
Mobiles Costing more than Rs. 12000 excluded from list of IT Products |
|
| Notification No. 4/5/2005-Fin(RC)(119) | 31ST MARCH, 2015 |
Amendments to Schedule 'B' 'C' 'D' 'E'(Implementataion of Budget Proposal) |
|
| Notification No. 4/5/2005-Fin(RC)(118) | 31ST MARCH, 2015 |
Withdrawal of Special CST Rate for IT Products |
|
| Notification No. 4/5/2005-Fin(RC)(117) | 30th March, 2015 |
Amendments of Schedule 'C'(Oil Marketing Companies) |
|
| CCT/12-2/14-15/4797 | 26th March, 2015 |
Extension of Period of Assessment for F.Y. 2011-12 by Six Months |
|
| Notification No. 4/5/2005-Fin(RC)(115) | 24th December, 2014 |
Amendment to Value Added Tax Rules,2005 |
|
| Notification No. 4/5/2005-Fin(RC)(116) | 31st December, 2014 |
Change in VAT Rates for Petrol |
|
| Notification No. 4/5/2005-Fin(RC)(114) | 28th October, 2014 |
Change in Rate of Tax on Refrigeration Bodies & Bus Bodies |
|
| Notification No. 4/5/2005-Fin(RC)(112) | 31st July, 2014 |
Change in VAT Rates for Petrol & Diesel |
|
| Notification No. 4/5/2005-Fin(RC)/1083 | 26th June, 2014 |
Additional Period of Benefit of Tax exemption Under NPV Scheme |
|
| Notification No. 4/5/2005-Fin(RC)(110) | 23rd May, 2014 |
Amendments to NPV Scheme |
|
| Notification No. 4/5/2005-Fin(RC)(111) | 29th May, 2014 |
Amendments to Schedule 'C' |
|
| Notification No. 4/5/2005-Fin(RC)(109) | 9th May, 2014 |
Amendments to Schedules 'B' & 'C' |
|
| Notification No. 4/5/2005-Fin(RC)(108) | 28th September 2013 |
The Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment (Fifth Amendment) Scheme, 2013 |
|
| Notification No. CCT/12-2/13-14/2206 | 26th September, 2013 |
Due date for VAT Assessments of 2010-11 extended till 31-03-2014 |
|
| Notification 4/5/2005-Fin(RC) (107) | 29th May, 2013 |
The Goa Value Added Tax (Seventh Amendment) Act, 2013 (Goa Act 12 of 2013)shall come into force on 1st day of June, 2013. |
|
| Notification 5/11/2008-Fin(RC) (14) | 29th May, 2013 |
|
|
| 22ND MAY, 2013 |
The Goa Value Added Tax (Seventh Amendment) Act, 2013 (Goa Act 12 Of 2013) |
|
|
| Notification no 4/5/2005-Fin(RC)(106) | 16th May, 2013 |
|
|
| Notification for change is Application process for applying for Post Of Commercial Tax Inspectors | 26th April 2013 |
|
|
| Notification for Guidelines framed by Government of Goa For Filling Up Posts Of Commercial Tax Inspectors | 18th April, 2013 |
|
|
| Notification for Applications Invited For Filling Up Posts Of Commercial Tax Inspectors | 12 April 2013 |
|
|
| Notification No. 4/5/2005-Fin(R&C)(105) | 31ST MARCH, 2013 |
Amendments to Schedules 'B', 'C' and 'D' appended to the Act. (with effect from 01-04-2013) |
|
| Notification No. 4/5/2005-Fin(RC)(104) | 31ST MARCH, 2013 |
"Bottles used for beer or other like products" excluded from the list of Industrial Inputs. |
|
| Notification to keep Offices open on 30/03/13 and 31/03/13 | 23rd March 2013 |
|
|
| Notification No. 4/5/2005-Fin(RC)(103) | 14th December, 2012 |
VAT on 'Wooden logs and Sawn timber' enhanced from 5% to 12.5% |
|
| Order No. 4/5/2005-Fin(RC) dated 05-12-2012 | 6th December, 2012 |
Extension under the Goa VAT Deferment cum NPV Compulsory Payment Scheme, 2005 |
|
| Notification No. 4/5/2005-Fin(RC)(96) | 5th November, 2012 |
Amendment to Schedule 'G' of the Act |
|
| Notification No. CCT/12-2/12-13/1 | 25th September, 2012 |
Extenstion of the period for completion of assessments of the financial year 2009-2010 by another six months beyond 30th September, 2012. All assessments for the year 2009-10, shall, therefore, accordingly be completed on or before 31st March, 2013. |
|
| Notification No. 4/5/2005-Fin(RC)(95) | 14th September, 2012 |
VAT on Diesel incresed from 18% to 20% |
|
| Order CCT/12-9/2011-12/502 dated 22nd May 2012 | 7th June, 2012 |
Delagation of power for Compounding of offence relating to late filing of application for Renewal of Registration A. In cases where the application for renewal has been filed within one year from the last date of validity of Registration Certificate the compounding power is delegated to the respective unit in-charge Asst. Commercial Tax Officer/Commercial Tax Officer of the ward concerned. B. In all other cases wherein the delay for renewal has been maximum of five years after the validity of the Registration Certificate the compounding power is delegated to the Asst. Commissioner of Commercial Taxes concerned having jurisdiction over the ward. The power of compounding is delegated subject to following conditions as attached. |
|
| Notification: 4/5/2005-Fin(RC)(94) | 1st June, 2012 |
Exempted Textile fabrics |
|
| Notification No. 4/5/2005-Fin(R&C)(93) | 31st March, 2012 |
Amendments to Schedules ‘B’, ‘C’,‘D’, ‘E’ and ‘G’ appended to the said Act |
|
| No. CCT/12-2/11-12/5 | 22nd March, 2012 |
Extension Of VAT Assessments For FY 09-10 By Another 6 Months Beyond 30th Sept 2012 |
|
| Notification No. 4/5/2005-Fin(RC)(92) dated 28.03.2012 | 28th March, 2012 |
Reduction of VAT on Petrol w.e.f. 02.04.2012 |
|
| No. CCT/12-9/2011-12/4714 | 2nd February, 2012 |
Compounding of offence relating to late filing of application for Renewal of Registration. |
|
| Notification no: 4/5/2005-Fin(RC) (91) | 24th December, 2011 |
Change in rate of Tax for Works contractor |
|
| No.4/5/2005-Fin(RC)(91) | 24th December, 2011 |
Works Contractor |
|
| No. CCT/12-2/11-12/3 | 21st September, 2011 |
Extension of due date for VAT Assessments for the financial year 2008-09 by another six months beyond 30th September, 2011. All assessments for the year 2008-09 will be completed on or before 31st March, 2012 |
|
| Order No. CCT/12-22/2011-12/806 | 4th August, 2011 |
Sub: Method for Selection of Cases for VAT Audit Assessments. (Under Section 29 of The Goa Value Added Tax Act, 2005 read with Rule 27 of The Goa Value Added Tax Rules, 2005). |
|
| Order No. CCT/12-2/11-12/2 | 29th July, 2011 |
Extension of due date for filing of returns for 1st Quarter of 2011-12. |
|
| No. CCT/12-2/11-12/2 | 29th July, 2011 |
Extension of time limit for Filing of returns for the quarter ending 30-6-2011 |
|
| No.4/5/2005-Fin(RC)(88) | 29th July, 2011 |
Reduction of VAT on Petroleum Products |
|
| Notification: 4/5/2005-Fin(RC)(87) | 19th April, 2011 |
Compulsory E-Filing Of Returns For Dealers Whose Turnover For The Financial Year 2010-11 Has Exceeded Rs. 50.00 Lakhs (Rupees Fifty Lakhs) |
|
| Notification No. 4/5/2005-Fin(RC)(87) | 19-04-2011 |
Notification specifying the class of dealers who shall compulsorily file their quarterly returns electronically from 1st quarter of 2011-12. |
|
| Notification CCT/12-2/10-11/15 | 30th March, 2011 |
Extension of due date for VAT Assessments for the financial year 2008-09 by six months with effect from 1st April, 2011. All assessments for the year 2008-09 will be completed on or before 30th September, 2011. |
|
| Notification No. 4/5/2005-Fin(RC)(86) | 30th March, 2011 |
Changes Schedule ‘B’, ‘C’, ‘D’& ‘E’ |
|
| Notification No. 4/5/2005-Fin(RC)(85) | 28th March, 2011 |
Notification notifying 01/04/2011 as the date on which The Goa Value Added Tax (Fifth Amendment) Act, 2011 (Goa Act 2 of 2011) shall come into force. |
|
| Notification No. 4/5/2005-Fin(RC)(84) | 10th February, 2011 |
Amendment to Schedule 'C' |
|
| Notification No. CCT/12-2/10-11/12 | 30th December, 2010 |
Extension of due date for assessments for the year 2007-08 |
|
| Notification No. 4/5/2005-Fin(RC) | 25th November, 2010 |
Corrigendum to Notification No. 4/5/2005-Fin(RC)(74) |
|
| Notification No. 4/5/2005-Fin(RC)(83) | 11th November, 2010 |
Rules for E-filing of returns |
|
| Notification No. CCT/12-2/10-11/11 | 30th September, 2010 |
Extension of time limit for completion of assessments for 2007-08 |
|
| Order No. CCT/12-2/10-11/07 | 30th July, 2010 |
Extension of due date for filing of returns for the first quarter of 2010-11 |
|
| Notification No.4/5/2005-Fin(R&C)(81) & (82) | 16th July, 2010 |
Reduction in rates on petrol and diesel LPG-Domestic exempted from tax |
|
| Notification No. 4/5/2005-Fin(R&C)(80) | 10th June, 2010 |
The Goa VAT Deferment-cum-Net Present Value Compulsory Payment (Fourth Amendment) Scheme, 2010 |
|
| Order No. CCT/15-1/2010-11/03 |
Delagation of powers under the NPV Scheme |
||
| Notification No.4/5/2005-Fin(R&C)(79) | 18th May, 2010 |
The Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment (Third Amendment) Scheme, 2010 |
|
| Notification No. 4/5/2005-Fin(R&C)(77) & (78) | 4th May, 2010 |
Amendment to Schedule 'B' and 'C' appended to the Act |
|
| Order No. 4/5/2005-Fin(R&C) dated 22-04-10< | 23rd April, 2010 |
br>
Special order for the purposes of the proviso to sub-clause (a) of clause 2(A) of the Goa VAT Deferment cum NPV Compulsory Payment Scheme, 2005. |
|
| Notification No.4/5/2005-Fin(R&C)(76) | 1st April, 2010 |
Amendment to Schedule 'E' appended to the Act |
|
| Notification No.4/5/2005-Fin(R&C)(75) | 15th March, 2010 |
Amendment to the Goa VAT Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005 |
|
| Notification No.4/5/2005-Fin(R&C)(74) | 4th March, 2010 |
Schedule 'B' entries re-numbered. |
|
| Notification No.4/5/2005-Fin(R&C)(72) & (73) | 2nd March, 2010 |
Addition to the list of Industrial Input and Amendment and Addition to the list of IT Products |
|
| Notification No.4/5/2005-Fin(R&C)(71) | 18th December, 2009 |
Schedule 'B' entries re-numbered. |
|
| Notification No.4/5/2005-Fin(R&C)(70) | 22D OCTOBER, 2009 |
Amendment to Schedule 'D' appended to the Act. |
|
| Notification No.4/5/2005-Fin(R&C)(69) | 3rd September, 2009 |
Appointment of Officers |
|
| Notification No. 4/5/2005-Fin(R&C) (68) | 9th July, 2009 |
Amendment to Shedule 'G' appended to the Act. |
|
| Notification No. 4/5/2005-Fin(R&C) (67) | 9th July, 2009 |
Amendment to Schedule 'E' appended to the Act. |
|
| Notification No. 4/5/2005-Fin(R&C) (66) | 9th July, 2009 |
Amendment to Schedule 'D' appended to the Act. Entries re-numbered. |
|
| Notification No.4/5/2005-Fin(R&C) (65) | 9th July, 2009 |
Amendment to Schedule 'C' appended to the Act. |
|
| Notification No. 4/5/2005-Fin(R&C)(64) | 9th July, 2009 |
Amendment to Schedule 'B' appended to the Act. Entries amended: (16A)(31B)(31C)(63)(65)(92C)(107)(110) Entry omitted: (32A) New Entries Inserted:(114)(115)(116)(117) |
|
| Notification No. 4/5/2005-Fin(R&C) (63) | 9th July, 2009 |
Renewable Energy Devices for the purposes of Entry (79) of Schedule 'B' appended to the Act. |
|
| Notification No. 4/5/2005-Fin(R&C)(62) | 9th July, 2009 |
Amendment to Entry (79) of Schedule 'B' appended to the Act. |
|
| Notification No.4/5/2005-Fin (R&C)(61) | 4th June, 2009 |
GVAT (Seventh Amendment) Rules, 2009 |
|
| Notification No.CCT/12-2/2009-10/002 | 7th May, 2009 |
Extension of due date for filing of Quarterly Returns for the q.e. 31-03-2009 |
|
| Notification No.CCT/12-1/08-09/06 | 30th March, 2009 |
Extension of Due date for assessment of 2006-07 |
|
| Notification No. 4/5/2005-Fin(R & C)(60) | 12th February, 2009 |
Allowance of Input Tax Credit in repect of Stock Transfer relating it to prevailing rate of Central Sales Tax Act |
|
| Notification No. 4/5/2005-Fin(R & C)(59) | 12th February, 2009 |
Sales & Purchases between Petroleum Companies |
|
| Notification No. 4/5/2005-Fin(R & C)(58) | 29th January 2009 |
Revised Rate on Petroleum Products w.e.f. 29/01/2009 |
|
| Notification No. 4/5/2005-Fin(R & C)(57) | 31st December, 2008 |
Goa Value Added Tax(Sixth Amendment)Rules,2008 |
|
| Notification No. 4/5/2005-Fin(R & C)(56) | 31st December, 2008 |
Goa Value Added Tax(Fifth Amendment) Rules,2008 |
|
| Notification No. 4/5/2005-Fin(R & C)(55) |
Notification specifying Aids and Implements used by the Handicapped Persons. |
|
|
| Notification CCT/12-1/08-09/04 |
Extension of Assessment period for the financial year 2005-06 |
|
|
| Notification 4/5/2005-Fin(R&C)(54) | 23rd July 2008 |
Notification notifying 01/08/2008 as the date on which the Goa Value Added Tax(Third Amendment)Act, 2008 shall come into force. |
|
| Notification 4/5/2005-Fin(R&C)(53) | 23rd June 2008 |
Notification issued in supersession of Notification No. 4/5/2005-Fin(R&C)(51) specifying the conditions, for the purposes of Section 6(2), alongwith the goods, of which, subsequent sales are exempt. |
|
| Notification 4/5/2005-Fin(R&C)(52) | 5th June 2008 |
Notification specifying reduction in rate of tax on HSD, MS and exempting from tax, LPG for domestic use. |
|
| Notification No.CCT/12-1/08-09/01 | 21 May 2008 |
Notification amending Notification No. CST/04-06/VC(9)2004-05/3 dated 31/03/2005. |
|
| Notification 4/5/2005-Fin(R&C)(51) | 29th April, 2008 |
Notification specifying the conditions, for the purposes of Section 6(2), alongwith the goods, of which, subsequent sales are exempt. |
|
| Notification 4/5/2005-Fin(R&C) (50) | 28th April, 2008 |
Notification amending: (I) Schedule ‘B’ appended to the Act by insertion of Entry (69)-Writing instruments. (II) Schedule ‘B’ appended to the Act by insertion of (i) Entry (109)-Plant & Machinery, (ii) Entry (110)-Automatic Teller Machine, (iii) Entry (111)-Plastic Bags, (iv) Entry (112)-Photographic Paper. (III) Schedule ‘C’ appended to the Act by insertion of Entry (13)-consumer durables costing Rs. 30000/- and above, per item (IV) Schedule ‘D’ appended to the Act by omission of Entries (23A) & (36B) |
|
| Notification 4/5/2005-Fin(R&C) (49) | 27th March, 2008 |
Notification amending: (I) Schedule ‘B’ appended to the Act by: (i) Substitution of Entry (100), (ii) Insertion of Entry (107)-Condemned Vehicles & Entry (108)-Nylon Ropes. (II) Schedule ‘D’ appended to the Act by substitution of Entry (37A). |
|
| Notification 4/5/2005-Fin(R&C)(48) | 14th January, 2008 |
Notification specifying environment friendly recycled products for the purposes of Entry (106) of Schedule ‘B’ appended to the Act. |
|
| Notification 4/5/2005-Fin(R&C)(47) | 14th January, 2008 |
Notification specifying Yeast, Cake Gel, Photographic paper and Graphic Art film as additional industrial inputs & packing materials for the purposes of Entry (53) of Schedule ’B’ appended to the Act. |
|
| Notification 4/5/2005-Fin(R&C)(46) | 9th January, 2008 |
Amendment to Schedule ‘B’ to the Act by insertion of Entry (105) – ‘X-ray films & other diagnostic films’ and Entry (106) – ‘Notified Environment friendly recycled products’. |
|
| Notification No. 4/5/2005-Fin(R&C)(45) | 13th December, 2007 |
Notification specifying CST @ 0.25% on sale of Information Technology products in the course of inter-state trade. This notification supersedes Government Notification No. 4/5/2005-Fin(R&C)(39) dated 30-3-2007. |
|
| Notification 4/5/2005-Fin(R&C) (44) | 7th December, 2007 |
Notification specifying IT products for the purposes of Entry (54) of Scehdule ‘B’ of the Goa VAT Act, 2005. This notification supersedes Notification No. 4/5/2005-Fin(R&C)(10) dated 31-03-2005 and Notification No. 4/5/2005-Fin(R&C)(27) dated 31-03-2006. |
|
| Order No. CCT/12-15/2007-08/1929 | 12th December, 2007 |
Nomination of Appropriate Assessing Authorities for Non-Resident Dealers. |
|
| Notification No. 4/5/2005-Fin(R&C)(43) | 28th November 2007 |
Amendment to Schedule ‘D’ by insertion of Entry (47A) – ‘Unmanufactured tobacco…& Beedies’ |
|
| Notification No. 4/5/2005-Fin(R&C)(41) | 17th April, 2007. |
|
|
| Notification No. 4/5/2005-Fin(R&C)(40) | 30 /3/2007 |
|
|
| Notification No. 4/5/2005-Fin(R&C)(39) | :30/3/2007 |
|
|
| Notification 7/17/2006-LA | 31st August, 2006 |
|
|
| 30th November, 2006 |
Notification No. 4/5/2005-Fin(R&C)(38) The Goa Value Added Tax (Fourth Amendment) Rules, 2006 |
|
|
| 4/5/2005-Fin(R&C)(37) | 7th September, 2006 |
Order No. 4/5/2005-Fin(R&C)(37) Delegation of Powers : Fixing Monetary limit |
|
| No. 4/5/2005-Fin(R&C)(36) | 7th September, 2006 |
Notification No. 4/5/2005-Fin(R&C)(36) |
|
| 4/5/2005-Fin(R&C)(35) | 7th September, 2006 |
Notification No. 4/5/2005-Fin(R&C)(35) Non Manufacturing Activities |
|
| 4/5/2005-Fin(R&C) | 31 st March, 2006 |
Notification No. 4/5/2005-Fin(R&C)(34) |
|
| 4/5/2005-Fin(R&C) | 31 st March, 2006 |
Notification No. 4/5/2005-Fin(R&C)(33) The Goa Value Added Tax (Second Amendment) Act ,05 (Goa Act 18 of 2006) given effect from 1/9/2006 vide this notification |
|
| No. 4/3/2006-Fin(R&C)(2) | 23 rd March, 2006 |
Order No.4/10/2006-Fin(R&C) Shortening the period for assessment pertaining to the year 2004-05 |
|
| No. 4/3/2006-Fin(R&C)(2) | 23 rd March, 2006 |
Notification No. 4/3/2006-Fin(R&C)(2) The subsequent sales of lotteries including online lotteries are exempt from payment of output tax for a period of three years |
|
| No .4/3/2006-Fin(R&C)(1) | 6 th March, 2006 |
Notification No 4/3/2006-Fin(R&C)(1) Amendment to Schedule G appended to the Goa Value Added Tax Act by inserting entry at serial no (6) lotteries including online lotteries |
|
| No. CCT/04-06/VC(9)2005-06/4 | 16 August 2005 |
Order No. CCT/04-06/VC(9)2005-06/4 dtd. 16.8.05 Authorised Officers For Checking |
|
| No CST/04-06/VC(9)/2004-05/3 | 31 st March, 2005. |
Notification No. CST/04-06/VC/(9)/2004-05/3 Declaration of details of stock held as on 1/4/2005 |
|
| NoCST/04-06/VC/(9)/2004-05/2 | 31 st March, 2005. |
Order No.CST/04-06/VC(9)/2004-05/2 Delegation of powers to subb=ordinate officers |
|
| NoCST/04-06/VC/(9)/2004-05/1 | 31 st March, 2005 |
Notification No. CST/04-06/VC/(9)/2004-05/1 Maintenance of records under rule 43 |
|
| 4/5/2005-Fin(R&C) | 31 st March, 2006 |
Corrigendum 4/5/2005-Fin(R&C) Corrigendum issued for giving effect to the notification (26), (27), (28), (29) |
|
| No. 4/5/2005-Fin(R&C) (32) | 8 th August, 2006 |
Notification No. 4/5/2005-Fin(R&C) (32) Substitution of IT products as defined by IT policy of the Government of India to as notified by the Government for the purpose of entry 54 of Schedule B.... |
|
| No. 4/5/2005-Fin(R&C) (31) |
Notification No. 4/5/2005-Fin(R&C) (31) Substitution of Form VAT III and Form VAT XV ..... |
|
|
|
Notification No. 4/5/2005-Fin(R&C)(30) Reduction in rate of tax on HSD and motor spirit(petrol) |
|
||
|
Notification No. 4/5/2005-Fin(R&C) (29) Amendment to Schedule B, C, D and E. |
|||
|
Notification No. 4/5/2005-Fin(R&C)(28) Notifying additional industrial inputs and packing materials under entry(53) of Schedule B |
|||
|
Notification No. 4/5/2005-Fin(R&C)(27) Notifying additional IT products under entry (54) of Schedule B. |
|||
| No. 4/5/2005-Fin(R&C) (26) | 31st March, 2006 |
Notification No.4/5/2005-Fin(R&C)(26) Notification No.4/5/2005-Fin(R&C)(26). |
|
| No. 4/5/2005-Fin(R&C) ( 25 ) | 30th September, 2005 |
Notification 4/5/2005-Fin(R&C) (25) The Goa Value Added Tax (Amendment) Act ,05 (Goa Act 15 of 2005) given effect from 1/10/2005 vide this notification. |
|
| No. 4/5/2005-Fin(R&C) ( 24 ) | 23 rd September, 2005 |
Notification 4/5/2005-Fin(R&C) (24) |
|
| No. 4/5/2005-Fin(R&C) ( 23 ) | 24th August, 2005 |
Notification No.4/5/2005-Fin(R&C) (23) Reduction in rate of tax on country liquor and IMFL , including beer. |
|
| No. 4/5/2005-Fin(R&C) ( 22 ) | 16th August, 2005. |
Notification No. 4/5/2005-Fin(R&C) (22) Appointment of Tax Recovery Officers. |
|
| No. 4/5/2005-Fin(R&C) ( 21 ) | 16th August, 2005 |
Notification No. 4/5/2005-Fin(R&C)(21) Delegation of powers to officers for discharging duties at check posts. |
|
| No. 4/5/2005-Fin(R&C) ( 20 ) | 16th August, 2005 |
Notification No.4/5/2005-Fin(R&C)(20) Appointment of Goa Administrative Tribunal |
|
| No. 4/5/2005-Fin(R&C) ( 19 ) | 16th August, 2005 |
Notification No. 4/5/2005-Fin(R&C) (19) Extending zero rate of tax for transactions effected by dealers from Domestic Trade Area to dealers in Special Economic Zone or EOU |
|
| No. 4/5/2005-Fin(R&C) (18) | 31st March, 2006 |
Notification No. 4/5/2005-Fin(R&C) (18) |
|
| No.4/5/2005-Fin(R&C)(17) | 3 rd August, 2005. |
Notification No.4/5/2005-Fin (R&C)(17) Insertion of rule 58 prescribing Form VAT XXXIII for purchase of industrial input and packing material. |
|
| No.4/5/2005-Fin(R&C)(16) | 3 rd August, 2005. |
Notification No.4/5/2005-Fin(R&C)(16) Amendment of entry 53 of Schedule B appended to the said Act. |
|
| No. 4/5/2005-Fin(R&C)(15) | 3rdAugust, 2005. |
Notification No.4/5/2005-Fin(R&C)(15) Amendment to the Schedules B and D of Act |
|
| No. 4/5/2005-Fin(R&C)(14) | 31st March, 2005. |
Notification No. 4/5/2005-Fin(R&C)( 14 ) Extending period of 60 days for filling the applications for registration. |
|
| No. 4/5/2005-Fin(R&C)( 13 ) |
Notification No. 4/5/2005-Fin(R&C)(13) Framing of Net Present Value Compulsory Payment Scheme,2005 |
|
|
| No.4/5/2005-Fin(R&C)(12) | 31 st March, 2005. |
Notification No.4/5/2005-Fin(R&C)(12) Order issued for removal of difficulties under Section 90 of the Act exempting subsequent sales |
|
| No.4/5/2005-Fin(R&C)(11) | 31 st March, 2005. |
Notification No.4/5/2005-Fin(RC)(11) Establishment of check posts |
|
| No.4/5/2005-Fin(R&C)(10) | 31 st March, 2005. |
Notification No.4/5/2005-Fin(R&C)(10) Notifying information technology products under entry 54 of Schedule B |
|
| No. 4/5/2005-Fin(R&C) (9) | 31st March, 2005. |
Notification No. 4/5/2005-Fin(R&C)(9) Notifying industrial inputs and packing material under entry 53 of Schedule B |
|
| No.4/5/2005-Fin(R&C)(8) | 31 st March, 2005. |
Notification No.4/5/2005-Fin(R&C)(8) Delegation of powers to the Commissioner under Section 13 |
|
| No.4/5/2005-Fin(R&C)(7) | 31 st March, 2005. |
Notification No.4/5/2005-Fin(R&C)(7) Appointment of the Commissioner under Section 13(1) |
|
| No.4/5/2005-Fin(R&C)(6) | 31 st March, 2005. |
Notification No.4/5/2005-Fin(R&C)(6) Payment of input tax credit on capital goods in two equal installments |
|
| No.4/5/2005-Fin(R&C)(5) | 31st March, 2005. |
Notification No.4/5/2005-Fin(R&C)(5) Admission of input tax credit in excess of 4% on stock transfers |
|
| No.4/5/2005-Fin(R&C)(4) | 31st March, 2005. |
Notification No. No.4/5/2005-Fin(R&C)(4) Exempt of subsequent sales of aviation spirit,ATF,HSD,LDO,motor spirit(petrol) |
|
| No.4/5/2005-Fin(R&C)(3) | 31st March, 2005. |
Notification No.4/5/2005-Fin(RC)(3) 1st day of April, 2005 declared as the date on which the said act shall come into force |
|
| No.4/5/2005-Fin(R&C)(1) | 31st March, 2005. |
Notification No.4/5/2005-Fin(R&C)(1) The Goa Value added Act 2005(Goa Act 9 of 2005) given effect from 1/4/2005 vide this notification |
|
|
First Discussion Paper on Goods and Service Tax in India |
|
|
Sr. no |
Details |
View PDF |
| 1 |
FAQs on Taxation of Developers Taxation of Developers |
|
| 2 |
FAQ on Refunds |
|
| 3 |
'Help' on Forms Tabulation showing Form to be issued, time limit and fees prescribed and respective provisions of Act and Rules for various subjects under Goa Value Added Tax Act/Rules. |
|
| 4 |
VAT FAQ - I |
|
|
Sr. no |
Details |
View PDF |
| 1 |
Tax Rate Schedules (Updated as on 27 Sept 2013) |
|
| 2 |
Tax Practitioners Certificate |
|
| 3 |
VAT Document Required |
|