Vidhi Codex

Bare Act

The Goa Value Added Tax Act, 2005

Tax2005104 sections11 chapters

This Act establishes a Value Added Tax system in the state of Goa to replace previous sales tax laws. It applies to anyone who buys, sells, or distributes goods, conducts work contracts, or organizes exhibitions for profit, including casual traders and companies. The law sets rules for how this tax is calculated and collected by the government. By implementing this tax, the state aims to generate revenue for public services and ensure a standardized tax structure for businesses operating within Goa, simplifying the previous complex tax system into a single, consolidated framework.

Start reading →Read full ActSections

Chapter II Chapter II →

  1. 3Incidence of Tax.
  2. 4Taxes Payable by a Dealer or a Person.
  3. 5Levy of Value Added Tax on Goods specified in the Schedule.
  4. 6Reimbursement and Exemption of Tax.
  5. 6AReimbursement of tax paid by tourists on purchases and by airlines
  6. 7Composition of Tax.
  7. 8Net Tax of a Registered Dealer.
  8. 9Input Tax Credit.
  9. 10Input Tax Credit Exceeding Tax Liability.
  10. 11Tax Invoice, Sale Bill or Cash Memorandum.
  11. 12Credit and Debit Notes.

Chapter III Chapter III →

  1. 13Tax Authorities.
  2. 14Tribunal.
  3. 15Persons Appointed under Section 13 and Members of Tribunal to be Public
  4. 16Powers of Tribunal and Commissioner.
  5. 17Indemnity.

Chapter IV Chapter IV →

  1. 18Registration.
  2. 19Special Provision regarding Liability to Pay Tax in certain Cases.
  3. 20Liability of Partners.
  4. 21Amalgamation of Companies.
  5. 22Information to be furnished regarding changes in Business, etc.
  6. 23Shall, in the prescribed manner inform the prescribed authority of such death, change in the constitution, dissolution, disruption or transfer.

Chapter V Chapter V →

  1. 24Returns and Payment of Tax, etc.
  2. 25Payment of Tax, etc.
  3. 26Collection of Tax by registered dealer.
  4. 27Unauthorised collection of tax and forfeiture thereof.
  5. 28Tax Deduction at Source.
  6. 29Assessment.
  7. 30Provisional Assessment.
  8. 31Assessment of Escaped Turnover.
  9. 31ALimitation period not to apply in certain cases.
  10. 31BFresh assessment on request of Taxpayer.
  11. 32Protective Assessment.
  12. 32AAssessment in case of casual trader and non-resident dealers.
  13. 33Refund and Payment of Interest on Amount Refundable.
  14. 34Provisional refund of tax in special circumstances.

Chapter VI Chapter VI →

  1. 35Appeals.
  2. 36Appeal to the Tribunal.
  3. 37Review by Tribunal.
  4. 38Revision to High Court.
  5. 39Revision by Commissioner.
  6. 39AReview by Authorities.
  7. 40Burden of Proof.
  8. 41Power to Rectify Error Apparent on the Record.
  9. 42Power to Transfer Proceedings.
  10. 43Delegation of Powers.
  11. 44CHAPTER VII

Chapter VII Chapter VII →

  1. 45Offences Relating to Tax Invoices, Credit Notes and Debit Notes.
  2. 46Failure to File a Return.
  3. 47Failure to Comply with Recovery Provisions.
  4. 48Failure to Maintain Proper Records.
  5. 49Improper Use of Taxpayer Identification Number.
  6. 50False or Misleading Statements.
  7. 51Obstructing Taxation Officers.
  8. 52Offences by Companies, etc.
  9. 53Hindu undivided family, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
  10. 54Penalty for Failure to Register.
  11. 55Penalty for Failure to File Return.
  12. 56Penalty for Failure to Pay Tax when Due.
  13. 57Penalty on Unauthorised Collection of Tax.
  14. 58Penalty in relation to non-maintenance of records and unauthorised
  15. 58ATax Officer specifically authorised by the Commissioner for this purpose.
  16. 59Penalty in relation to false or misleading statements.
  17. 60Refund of Penalty in case of Prosecution.
  18. 61Power to Summon Witness and Production of Records, etc.
  19. 62Rounding off the Tax, etc.

Chapter VIII Chapter VIII →

  1. 63Special Mode of Recovery.
  2. 64Special powers for recovery of tax.
  3. 65Provisional Attachment to Protect Revenue in certain cases.
  4. 66Liability under this Act to be the First Charge.
  5. 67Transfer to Defraud Revenue Void.

Chapter IX Chapter IX →

  1. 68Applicability of all the Provisions of this Act or any earlier Law to Person
  2. 69Instructions to Sub-Ordinate Authorities.
  3. 69APower of Government to extend time limit in special circumstances.

Chapter X Chapter X →

  1. 70Accounts to be audited in certain Cases.
  2. 71Assessment Proceedings, etc., not to be invalid on certain grounds.
  3. 72Accounts to be maintained by Dealers.
  4. 73Production, Inspection of Accounts and Documents and Search of Premises.
  5. 74Cross-Checking of Transactions.
  6. 75Establishment of Check Posts for Inspection of Goods in Transit.

Chapter XI Chapter XI →

  1. 76Survey.
  2. 77Automation.
  3. 78Power to collect Statistics.
  4. 79Disclosure of Information by a Public Servant.
  5. 80Government or Union territory as may be necessary for the administration of any law in force in any part or the whole of India.
  6. 81Publication and Disclosure of Information regarding Dealers and Other

Chapter XII Chapter XII →

  1. 82Appearance before any authority in proceedings.
  2. 83Power to make Rules.
  3. 84Declaration of Stock of Goods held on the appointed Day.
  4. 85Bar to certain Proceedings.
  5. 86Repeals.
  6. 87Savings.
  7. 88Construction of References in any Repealed Law to Officers, Authorities, etc
  8. 89The Goa Sales Tax Deferment-turn-net present value compulsory payment
  9. 89AIncentive Scheme to Industry.
  10. 90Removal of difficulties.

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