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GOA VALUE ADDED TAX RULES, 2005

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Rule heading

	Chapter I - PRELIMINARY
	1	Short title and commencement
	2	Definitions
	3	Tax period
	Chapter II - INCIDENCE AND LEVY OF TAX
	4	Determination of taxable turnover
	4A	Determination of sale price in respect of Works Contract
	5	Reimbursement of tax to specialized agencies of UNO, etc
	6	Composition of tax
	Chapter III - TAX CREDIT
	7	Input tax credit
	8	Input tax credit on stock held on the appointed day
	9	Refund in case of export
	9A	Refund of input tax credit exceeding tax liability
	10	Particulars of sale bill or cash memorandum
	11	Credit and Debit notes
	Chapter IV - REGISTRATION, APPROVAL AND PERMISSION
	12	Raising objection as to the jurisdiction of any officer or person
	13	Subordination of Officers
	14	Registration of dealers
	15	Grant of registration certificate
	16	Renewal of certificate of registration
	17	Cancellation of registration certificate
	18	Cancellation of Registration certificate consequent on cancellation of certificate under the Central Sales Tax Act,1956
	19	List of Cancellation of Registration Certificate and its publication
	20	Information to be furnished regarding change in business, etc
	21	Amendment of the Certificate of Registration
	22	Declaration of the name of Manager of Business
	Chapter V - SECURITY
	23	Tax Returns
	24	Tax payments
	25	Certificate for tax deduction at source
	26	Intimation regarding PAN
	Chapter VI - TAX PERIOD AND TAX RETURNS
	27	Assessments
	28	Provisional and protective assessment
	29	Escaped assessment, re-assessment of tax, etc
	30	Refunds
	31	To whom appeal should be made
	32	How the memorandum of appeal shall be presented
	Chapter VII - PAYMENT OF TAX AND MAKING REFUNDS
	33	What should accompany the memorandum of Appeal
	34	Stay of disputed amount of tax
	35	Hearing and recording of evidence
	36	Application for revision or review
	37	Order of higher authorities shall be binding on subordinate authority
	Chapter VIII - ASSESSMENTS AND ENFORCEMENT OF TAX AND PENALTIES
	38	Review of orders
	39	Rectification of clerical or arithmetical mistakes
	40	Application for clarification
	41	Recovery of arrears
	42	Audit of Accounts
	43	Maintenance of records
	Chapter IX - ACCOUNTS, RECORDS AND AUDIT
	44	Establishment of check post
	45	Nomination of head of office in the case of dealer having more than one place of business
	46	Payment of fees
	47	Delegation of powers and duties
	48	Powers conferred upon any authority may be exercised by an authority superior to that authority
	49	Business owned by a person under disability
	Chapter X - VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL
	50	Business forming part of estate under the control of a court
	51	Superintendence and control of the administration under the Act
	52	Jurisdiction
	53	Penalty
	Chapter XI - DISPUTES
	54	Rule 54
	55	Compounding of offence
	56	Conditions regarding enrollment of Sales Tax practitioner
	57	Declaration for purchase of capital goods
	58	Declaration for purchase or sale of industrial inputs/packing material
	Schedule I	Schedule I
	Schedule II	Registration/renewal charges under the Goa Value Added Tax Act, 2005.
	Schedule III	Schedule III
	Form 1	Form 1
	Form 2	Register of applicants for copies and fees realized
	Form 3	Movement register of files to and from Copying clerk

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