Chapter V Chapter V

61[(1) Every registered dealer shall file a correct and complete return in such form, in such manner, for such period, by such date and to such authority, as may be prescribed. In addition, the Commissioner may require the registered dealers to furnish any data, for the purpose of collecting statistics, relating to any matter dealt with in connection to this Act.]

1. (2) Without prejudice to the generality of the provisions contained in sub-section (1), every registered dealer may be required to furnish correct and complete returns in such form for such period, by such dates, and to such authority, as may be prescribed:

Provided that the Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such dealer from furnishing such returns or permit any such dealer to furnish them for such different periods.

1. (3) If any dealer having furnished a return under sub-section (1), discovers any omission or incorrect statement therein, he may furnish a revised return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of one year following the last date prescribed for farnishing the said return, whichever is earlier. 62[(4) Any return filed under sub-section (), without proper payment of tax as due , shal not be considered as a return filed under the provisions of this Act and therefore shall be liable for penalty.]

1. (1) Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed.
2. (2) A registered dealer furnishing returns as required by sub-section (2) of section 24 shall pay into the Government treasury or any Bank so notified by the Government, in such manner and at such intervals as may be prescribed, the amount of tax due from him after adjusting the amount of tax covered by the Certificate of Tax Deduction at Source, if any, for the period covered by a return which he is required to file under the rules alongwith the amount of penalty, interest and any other sum payable by him.
3. (3) A registered dealer furnishing a revised return in accordance with sub-section (3) of section 24, which shows a larger amount of tax payable than already paid, shall first pay into the Government treasury or notified Bank, the differential amount of tax. (4) 63[(a) Wherever a dealer has not filed any return and tax is due, as per the books of the dealer, or as assessed or re-assessed, under the provisions of this Act or the tax is due as per the returns or revised returns furnished without any payment or part payment of tax by the dealer, then such dealer shall be liable to pay interest @ 18% per annum or at such rate as may be notified by the Government from time to time, from the date such tax have become payable.];
   • (b) (i) The amount of tax due as per any order passed under any provision of this Act, for any period less any sum already paid in respect of the said period; and
     • (ii) the amount of interest or penalty or both, if any, levied under any provision of this Act; and
     • (iii) the sum, if any, forfeited and the amount of fine, if any, imposed under the Act or rules; and
     • (iv) any other amount due under this Act, shall be paid by the person or dealer or the person liable thereof into the Government treasury or notified Bank within thirty days from the date of service of the notice issued by the Commissioner in respect thereof: Provided that, the Commissioner may, in respect of any particular dealer or person, and for reasons to be recorded in writing, allow him to pay the tax, penalty, interest or the

sum forfeited, in instalments. The grant of this facility to pay tax in instalments shall be without prejudice to the other provisions of this Act including levy of penalty, interest, or both.

64[Provided further that, subject to the rules made in this behalf, the Commissioner may at the request of the dealer or person and after obtaining prior approval of the Government, remit the part of the penalty and/or interest, not exceeding fifty percent thereof, payable by such dealer or person.]

1. (5) Any tax, penalty, interest, fine or sum forfeited, which remains unpaid after the service of notice under sub-section (4), or any instalment not duly paid, shall be recoverable as an arrear of land revenue.

No person who is not a registered dealer shall collect, in respect of any sale by him of goods in the State, any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act.

1. (1) If any amount purporting to be tax other than the one as provided for under this Act, is collected by any person and if such amount is not refunded to the person from whom the collection is made within 60 days of such collection, the amount so collected and retained, shall stand forfeited and credited to the fund referred to in sub-section (2).
2. (2) (i) There shall be established a Fund to be called the Goa Consumer Protection and Guidance Fund (hereinafter, in this section, referred to as “the Fund”), from the amounts forfeited and recovered except for the amounts refunded, as aforesaid to the purchasers

and except for the amounts in respect of which a set-off, refund or remission is granted, and after deducting the expenses of collection and recovery as determined by the Government, the remaining amounts shall under appropriation duly made by Rules in this behalf, be entered into, and transferred to that Fund which shall be operated and maintained by such Authority as the Government may appoint.

1. (ii) No sum from the Fund shall be paid or applied for any purpose other than the one specified in clause (iii).
2. (iii) The Fund shall be administered in the prescribed manner; and the amount in the Fund shall be utilized for meeting the expenses of any activities related to consumer protection and guidance as the Government may direct, and for giving grant in the

prescribed manner to any voluntary consumer organization, society, association, body or institution engaged in providing for the better protection of the interests of the consumers and having such qualifications as may be prescribed.

1. (1) Notwithstanding anything contained in this Act, any employer namely, the Central Government, the State Government, or an industrial, or a commercial of trading undertaking of the Central Government or of the State Government, any Company registered under the Companies Act, 1956, any local authority or any dealer registered under this Act or such other persons as may be notified shall deduct tax from, and out of the amounts payable by such employer to a dealer to whom a Works Contract has been awarded involving transfer of property in goods (whether as goods or in some other form), at the rate of 65[5% ]on the value of the Works Contract undertaken by such dealer which shall be deemed to be on account of transfer of property in goods in the execution of such Works Contract:

Provided that, no such deduction shall be made where the amount or the aggregate of the amount payable to a dealer by such employer is less than one lakh rupees during a year or when the cost of material used in execution of the works contract is less than 10% of the contract value. Explanation:— (i) The deduction of tax under this section shall be effected when the payment is made to the contractor or his account is credited towards such payment, as the case may be.

1. (ii) The employer effecting such deduction shall deemed to be a dealer for the purposes of this section and shall get himself registered in the manner as prescribed.

1. (2) The tax deducted under sub-section (1) shall be remitted to the Government Treasury in the prescribed manner and within the prescribed time by the said employer making such deduction: Provided that the employer shall remit into the Government Treasury the full amount of tax due and deductible by him under sub-section (1) from the dealer irrespective of the actual amount of tax deducted by him from such dealer.
2. (3) Any such employer making such deduction under sub-section (1) shall in respect of every quarter in which such deduction is made, send to the prescribed authority the receipt from Government treasury showing the payment of such amount deducted alongwith a statement in the prescribed form containing details of the Works Contract under execution and tax deducted thereon, within the prescribed time, and shall furnish a certificate in the prescribed form to the dealer specifying the amount so deducted and such other particulars as may be prescribed.
3. (4) Any such employer who remits the tax into the Government Treasury under sub-section (2) shall be deemed to have made payment of tax under the authority of the said dealer.
4. (5) If any such employer fails to remit into the Government Treasury the amount due and deductible as required by sub-section (2) within the specified time, the Assessing Authority, on being satisfied that the said employer has failed to discharge the liability under sub-section (2), shall levy and recover from the employer interest at the rate of 15% per annum or at such rate as the Government may notify from time to time, on the amount

due and deductible, by an order in writing directing such employer to pay the interest in addition to such amount.

1. (6) (a) No such deduction shall be made under sub-section (1) in respect of such dealers, as may be notified by the Commissioner from time to time;
   • (b) Subject to the conditions and the circumstances as may be prescribed, the Commissioner may certify, on an application made by any registered dealer, that no deduction or deduction at such lower rate as he may decide, shall be made in respect of such registered dealer.
2. (7) If any Works Contract for execution for the authorities specified in sub-section (1),

involves only labour or services but does not involve transfer of property in goods and it is certified to be so by the Appropriate Assessing Authority or by the Assessing Authority of the area on an application made by any dealer, the provisions of sub-section (1) shall not apply and every such application shall be disposed off by the Assessing Authority within one month from the date of receipt, either by issue of certificate as aforesaid or by endorsement, intimating ineligibility to such a certificate to the dealer, as the case may be.

1. (8) Payment by way of deduction in accordance with the provisions of this section

shall be without prejudice to any other mode of recovery of tax due under this Act from the dealer executing the Works Contract.

1. (1) The returns submitted by the dealer shall be accepted as self-assessed: Provided the Commissioner, as per the procedure prescribed, shall select upto twenty per cent of the total number of such dealers or such percentage as may be notified by Government from time to time for detailed assessment: Provided further when any dealer applies for cancellation of his registration certificate on the ground of closure or stoppage of his business, his last assessment shall be finalized on the basis of books of accounts and other records maintained by him after giving him an opportunity of being heard.
2. (2) Where—
   • (a) a person fails to file a return as required by section 24; or
   • (b) the Commissioner has reason to believe that the returns filed by a person are not correct and complete; or
   • (c) the Commissioner has reasonable grounds to believe that a person will become liable to pay tax under this Act but is unlikely to pay the 66[amount due; or], 67[(d) the Commissioner requires to get satisfied with the correctness of the refund

so claimed,] the Commissioner may make an assessment of the amount of tax payable by the person to the best of his judgement after giving him an opportunity of being heard.

68[(3) No assessment under this section for any year shall be made after a period of

69[three years] from the end of the year to which the return under section 24 is submitted by a dealer and no assessment under sub-section (9) shall be made after the expiry of five years from the end of the year in respect of which or part of which such assessment is to be made: Provided that where assessment is made in consequence of or to give effect to, any order of an appellate Authority or Revisional Authority or of a Court, the said period of

70[three years] shall be reckoned from the date of such order: Provided further that in computing the period laid down in this sub-section, any period during which assessment proceedings are stayed by an order or injunction of any Court or authority such period shall be excluded;].

71[Provided also that the Commissioner may, if it is considered necessary by him so to do, by notification published in the Official Gazette, extend the period specified in this sub-section by a further period not exceeding one year.]

72[Provided also that, where a registered dealer who has filed all the returns for a particular financial year,

73[***], claiming for that financial year, in said return/s, a refund of any amount of tax paid in excess of the amount due from him under this Act or unduly paid by him and/or for excess of input tax credit over output tax payable under this Act, but remained unassessed beyond the limitation period specified in the Act, the Commissioner shall, upon an application made by the dealer claiming refund of tax or excess of input tax credit, proceed to assess by himself or order in writing to any other officer appointed under section 13 of this Act to carry out assessment of, such dealer, after giving him an opportunity of being heard. The dealer who makes such application under this proviso shall be precluded from filing an appeal against any such order.]

74[(4) The Commissioner shall make an assessment of the amount that in his opinion, is the amount of tax, penalty, interest or any other amount payable under this Act, after making necessary enquiries, as may be deemed fit by him.] (5)

75[omitted]

1. (6) The Commissioner shall serve a notice on completion of assessment under this section and the dealer shall pay the balance of tax in accordance with the terms of that notice.
2. (7) An amended assessment shall be treated in all respects as an assessment under this section.
3. (8) No assessment or other proceedings purporting to be made, issued or executed under this Act, shall be—
   • (a) quashed or deemed to be void or voidable for want of form; or
   • (b) affected by reason of mistake, defect or omission therein, if it is in substance and effect, in conformity with this Act or the rules made thereunder and the person assessed, or intended to be assessed or affected by the document is designated in it according to common understanding. 76[ (9) Where, the Commissioner has reason to believe that a dealer is liable to pay tax in respect of any period, but has failed to apply for registration or has failed to apply for registration within the time as required by or under this Act or has failed to file a return as required by section 24, the Commissioner shall proceed to assess, to the best of his judgment, wherever necessary, the amount of tax due from the dealer in respect of such period and all subsequent periods and, in making such assessment, he shall give the dealer reasonable opportunity of being heard; and if he is satisfied that the default is without reasonable cause, direct the dealer to pay by way of penalty, in addition to tax assessed, a sum not exceeding the amount of tax assessed.] 77[(10) Where any order passed under this section, results in refund of any amount of tax, interest or penalty and no appeal, review or revision is filed against such order within the time limit specified in this Act, the Appropriate Assessing Authority shall after expiry of time limit for filing of appeal, review or revision shall submit the complete proposal

for sanction of refund, within a period of 90 days from the date of expiry of such period to the sanctioning authority as prescribed.]

1. (a) Where a registered dealer claims refund of tax under sub-section (3) of section 10, the Commissioner may, if deemed necessary, proceed to assess the dealer provisionally under sub-section (2) of section 29 for any return period within the period specified under sub-section (3) of section 34;
2. (b) Where a registered dealer fails to furnish the return in respect of any tax period within the prescribed time, the Commissioner may, notwithstanding anything contained in this section proceed to assess the dealer provisionally for that period for such default;
3. (c) The provisional assessment under clause (b) above shall be made on the basis of past returns, or past records and where no such returns are available, on the basis of information received by the Commissioner and the Commissioner shall direct the

dealer to deposit the amount of tax assessed in such manner and by such date as may be prescribed;

1. (d) If the dealer furnishes return alongwith evidence showing full payment of tax, interest and penalty, if any, on or before the date of payment specified under sub-clause (c), the provisional assessment made under sub-clause (b) shall stand revoked to the extent of the tax demanded, interest levied and penalty imposed, on the date on which such return is filed by the dealer;
2. (e) Nothing contained in this section shall prevent the Commissioner from making assessment under sub-section (1) of section 29 and any tax, interest or penalty paid against provisional assessment under this sub-section shall be adjusted against tax, interest or penalty payable on assessment under the said sub-section.

1. (1) If the Commissioner has reason to believe that the whole or any part of the turnover of the dealer in respect of any period has escaped assessment to tax or has been under-assessed or any deduction or exemption have been wrongly allowed in respect thereof or the turnover is assessed at a lower rate

than the one applicable under this Act, Commissioner may, subject to sub-section (2), at any time within a period of

78[eight years] from the expiry of the year to which the tax relates, proceed to assess or re-assess to the best of his judgement the tax, payable by the dealer in respect of such turnover after issuing a notice in the prescribed manner to the dealer and after making such enquiry as it may consider necessary.

1. (2) In making an assessment under sub-section (1), the Commissioner may, if he is satisfied that the escape from assessment is due to willful non-disclosure of assessable turnover by the dealer, direct the dealer to pay, in addition to the tax assessed, a penalty, not exceeding twice the amount of tax so assessed, but not less than the amount of tax due.
2. (3) No assessment under sub-section (1) or penalty under sub-section (2) shall be made or levied without giving a reasonable opportunity to the dealer of being heard.

Notwithstanding anything contained in this Act, the time limit stipulated in this Act for assessment, re-assessment and/or for the levy of penalty under this Act shall not apply to a dealer who has evaded payment of tax in respect of any period or periods by not recording or recording in an incorrect manner, any transaction of sale or purchase or by claiming input tax credit or the refund on the basis of any bogus or forged documents or where the claim was otherwise fraudulent: Provided that no such assessment, re-assessment shall be carried out and/ /or penalty shall be levied without approval of the Government.]

1. (1) Notwithstanding anything contrary contained in the provisions of this Act, a dealer who is assessed or re-assessed by disallowing input tax credit for reason of non-renewal of registration for any period starting from the 1st day of April, 2017 till the date of commencement of the Goa Value

Added Tax (Second Amendment) Act, 2023, may apply to the Commissioner for getting him assessed afresh in pursuance of deemed renewal of his registration under sub-section (10A) of section 18 inserted by the Goa Value Added Tax (Amendment) Act, 2023 (Goa Act 9 of 2023).

1. (2) The application for the purposes of sub-section (1) shall be made on a plain paper, setting out therein all the relevant facts and shall be accompanied by proof of payment of non-refundable processing fees of Rs. 10,000/-. Separate applications shall be made for each assessment year/ /assessment period. 81[(2) The application for the purposes of sub-section (1) shall be made on or before 30- 06- 2026 on a plain paper, setting out therein all the relevant facts and shall be accompanied by proof of payment of non-refundable processing fees of Rs. 10,000/- (Ten thousand). Separate applications shall be made for each assessment year/assessment period. No application under this section shall be filed after 01-07-2026 or thereafter.”]
2. (3) The Commissioner after affording an opportunity of being heard to the applicant, shall pass an order either allowing the fresh assessment or rejecting the application for reasons to be recorded in writing.
3. (4) In case where the Commissioner by an Order passed under this section allows the fresh assessment, notwithstanding anything to the contrary contained in this Act or in any other law for time being in force, the bar of limitation shall not be applicable for re- opening of any assessment of such dealer in respect of any period from the date of registration of the dealer till the date of passing of Order by the Commissioner.] 82[(5) Any person aggrieved by an order passed under this section may file an appeal before the Tribunal under section 36 of this Act and the procedure as laid down under section 36 shall mutatis mutandis apply to such Appeal.]

Where the Commissioner has reason to believe that any person with a view to evade payment of tax or in order to claim any input tax credit which he otherwise is not eligible for, is carrying on business in the name of, or in association with, any other person, either directly or indirectly, whether as an agent, employee, manager, partner or power of attorney holder, guarantor, relative or sister concern or in any other capacity, such person and the person in whose name the registration certificate, if any, is taken, shall jointly and severally, be liable for payment of the tax, interest or penalty or other amount due under this Act which shall be assessed, levied and recovered from all or any such person as if such person or persons is/are dealers under the Act. However, before taking action under this section the persons concerned shall be given a reasonable opportunity of being heard.

Notwithstanding anything contained in this Act, where the Commissioner has a reason to believe that any person who is unregistered casual trader and/or non-resident dealer and is likely to evade the payment of tax due, the Commissioner may, if deemed necessary, proceed to assess such persons and if it is not practicable to issue a notice for assessment, may proceed to assess such person on the spot and direct such person to deposit the amount of tax in such manner and by such date as may be indicated in the Order.]

1. (1) Subject to other provisions of this Act and the Rules made thereunder, the Commissioner shall in the

manner and within the time as may be prescribed, refund to a dealer any amount of tax, penalty or interest paid by such dealer in excess of the amount

84[due from him under this Act or unduly paid b him and also excess of input tax credit] over output tax payable under this Act. The amount of such refund shall be credited to the declared Bank account of the dealer.

85[(2) “When any amount refundable to any dealer or person under an order made under any provisions of this Act, including refund admissible to an exporter under sub- section (3) of section 10, is not refunded within a period of ninety days,—

1. (a) where the amount to be refunded does not exceed rupees fifty thousand, from the date of order of refund; or
2. (b) where the amount to be refunded exceed rupees fifty thousand, from the date of,—
   • (i) sanction of amount refundable by the sanctioning authority as prescribed; or
   • (ii) sanction of amount refundable by the sanctioning authority to an exporter under sub-section (3) of section 10, the authority shall pay such person simple interest at the rate of eight percent per annum on the said amount from the date immediately following the day of expiry of the said ninety days to the day of refund:

this Act, for any year by the person on the date from which such interest is calculable.]

86[(3) Notwithstanding anything to the contrary contained in this Act or any other law for the time being in force, any application seeking refund shall be filed within a period of two years from the close of the financial year to which the refund pertains and no refund application shall be entertained and no refund shall be sanctioned in pursuance of such application filed after expiry of said period of two years. This limitation bar of two years shall not apply to any refund determined in the order passed in respect of assessment/rectification/review/appeal or any other order passed in accordance with this Act within the limitation period for passing such order.]

1. (1) If a registered dealer has filed any return as required under this Act and the return shows any amount to be refundable to the dealer on account of sales in course of export out of the territory of India, then the dealer may apply in the manner and form prescribed, to the Commissioner, for grant of provisional refund pending audit and investigation to establish the correctness of the claim and consequent assessment, if any.
2. (2) Subject to the provisions of sub-section (3); the Commissioner may require the dealer to furnish irrevocable Bank guarantee for an amount equal to the amount of refund. On receipt of such guarantee, the Commissioner shall, subject to the procedure as

prescribed, grant the dealer a provisional refund of such amount that may be determined as refundable.

1. (3) When the dealer is assessed provisionally under sub-section (a) of section 30, the

period of three months from the date of filing the application or within one month of the assessment notice whichever is later, the provisional refund shall be granted forthwith: Provided that if the delay in completing the assessment under this sub-section is due to non-co-operation of the dealer or non-production of evidence as may be required to be furnished in support of the claim of refund or any other lapse on the part of the dealer, the period of delay shall be excluded while computing the period of limitation under this sub-section and such period shall not be reckoned for grant of interest, if any, admissible by or under sub-section (2) of section 33 of this Act: Provided further that if the lapse on the part of the dealer persists, the Commissioner shall make the provisional assessment absolute and forfeit the bank guarantee furnished to the extent of tax assessed, penalty imposed and interest levied.

1. (4) If, on assessment, the provisional refund granted under sub-section (2) is found to be in excess, then the excess shall be recovered as if it is tax due from the dealer under

this Act. On such excess amount, interest will be charged at the rate of two per cent. per month, from the date of grant of provisional refund, till the date of assessment.