Application by the applicant.

Tax202326 sections

Statutory text

(1) An application for the purpose of section 4 shall be made by an applicant to the Designated Authority after a period of 1 month from commencement of this Act, but before the expiry of six months from the date of commencement of this Act in such Form and in such manner as may be specified by the Commissioner: Provided that where an amount of tax in arrears for a financial year is below Rs. 10,000/- under the relevant Act, the dealer shall not be required to submit application for settlement: Provided further that where an applicant is required to submit declaration or/and declaration certificate, in Form ‘C’, Form ‘D’, Form ‘E-I/E-II’, Form ‘F’, and Form ‘H’ of the Central Sales Tax (Registration and Turnover) Rules, 1957 or certificates of exemption in Form ST XI A or ST XI B of the Goa Sales Tax Act, 1964 (Goa Act No. 4 of 1964) or Certificates of Tax Deduction at Source in Form VAT-VII, under the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005), such applicant shall, upon making an application through the electronic system and after getting an acknowledgement, submit a printed copy thereof duly signed and verified by him to the designated authority along with the declaration form or/and declaration certificate or/and Certificate of Tax Deduction at Source, within one month from the date of filing online application, failing which, the application shall be summarily rejected.

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