The Goa Value Added Tax Act, 2005
Preamble
GOVERNMENT OF GOA Department of Law & Judiciary Legal Affairs Division Notification 7/6/2005-LA The Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005), which has been passed by the Legislative Assembly of Goa on 13-01-2005 and assented to by the President of India on 31-03-2005, is hereby published for general information of the public. S. G. Marathe, Under Secretary (Drafting). Panaji, 31st March, 2005. The Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) [31-3-2005] AN ACT iaCd® to provide for and consolidate the law relating to the levy and collection of Value Added Tax on sales of goods in the State of Goa. BE it enacted by the Legislative Assembly of Goa, in the Fifty-Sixth year of Republic of India as follows:
Sections
Type to filter. 284 sections.
- 1Short title, extent and commencement
- 2Definition
- 3Incidence of Tax
- 4Taxes Payable by a Dealer or a Person
- 5Levy of Value Added Tax on Goods specified in the Schedule
- 6Reimbursement and Exemption of Tax
- 7
- 8Net Tax of a Registered Dealer
- 9Input Tax Credit
- 10Input Tax Credit Exceeding Tax Liability
- 11Tax Invoice, Sale Bill or Cash Memorandum
- 12Credit and Debit Notes
- 14Tribunal
- 15Persons Appointed under Section 13 and Members of Tribunal to be Public Servants
- 16Powers of Tribunal and Commissioner
- 17Indemnity
- 18Registration
- 19Special Provision regarding Liability to Pay Tax in certain Cases
- 20Liability of Partners
- 21Amalgamation of Companies
- 22Information to be furnished regarding changes in Business, etc
- 23Dealer to declare the name of Manager of Business and Permanent Account Number
- 24Returns and Payment of Tax, etc
- 25Payment of Tax, etc
- 26Collection of Tax by registered dealer
- 27
- 28Tax Deduction at Source
- 29Assessment
- 30Provisional Assessment
- 31Assessment of Escaped Turnover
- 32Protective Assessment
- 33Refund and Payment of Interest on Amount Refundable
- 34Provisional refund of tax in special circumstances
- 35Appeals
- 36Appeal to the Tribunal
- 37Review by Tribunal
- 38Revision to High Court
- 40Burden of Proof
- 41Power to Rectify Error Apparent on the Record
- 42Power to Transfer Proceedings
- 43Delegation of Powers
- 44
- 45Offences Relating to Tax Invoices, Credit Notes and Debit Notes
- 46Failure to File a Return
- 47Failure to Comply with Recovery Provisions
- 48Failure to Maintain Proper Records
- 49Improper Use of Taxpayer Identification Number
- 50False or Misleading Statements
- 51Obstructing Taxation Officers
- 52Offences by Companies, etc
- 53Compounding and Cognizance of Offences
- 54Penalty for Failure to Register
- 55Penalty for Failure to File Return
- 56Penalty for Failure to Pay Tax when Due
- 57Penalty on Unauthorised Collection of Tax
- 59Penalty in relation to false or misleading statements
- 60Refund of Penalty in case of Prosecution
- 61Power to Summon Witness and Production of Records, etc
- 62Rounding off the Tax, etc
- 63Special Mode of Recovery
- 65Provisional Attachment to Protect Revenue in certain cases
- 66Liability under this Act to be the First Charge
- 67Transfer to Defraud Revenue Void
- 68
- 69Instructions to Sub-Ordinate Authorities
- 70Accounts to be audited in certain Cases
- 71Assessment Proceedings, etc., not to be invalid on certain grounds
- 72Accounts to be maintained by Dealers
- 73Production, Inspection of Accounts and Documents and Search of Premises
- 74Cross-Checking of Transactions
- 75Establishment of Check Posts for Inspection of Goods in Transit
- 76Survey
- 77Automation
- 78Power to collect Statistics
- 79Disclosure of Information by a Public Servant
- 80
- 81
- 82Appearance before any authority in proceedings
- 83Power to make Rules
- 84Declaration of Stock of Goods held on the appointed Day
- 85Bar to certain Proceedings
- 86Repeals
- 87Savings
- 88Construction of References in any Repealed Law to Officers, Authorities, etc
- 89
- 90Removal of difficulties
- 91
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Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 284 sections of this Act has its own page. This page is not a substitute for legal advice.