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Section30
The Goa Value Added Tax Act, 2005

Provisional Assessment

In force Act 9 of 2005 As on 15 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 9 of 2005 Cited by 1 provision

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 30 of the Goa Value Added Tax Act, 2005 deals with provisional Assessment. 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;

(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;

(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;

(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;

(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;

(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.

Section 30, The Goa Value Added Tax Act, 2005 (Act 9 of 2005).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 10 Input Tax Credit Exceeding Tax Liability
  2. s. 29 Assessment
  3. s. 34 Provisional refund of tax in special circumstances

Referred to by 1

  1. s. 34 Provisional refund of tax in special circumstances

Questions about Section 30

What does Section 30 of the Goa Value Added Tax Act deal with?

Section 30 of the Goa Value Added Tax Act is headed "Provisional Assessment". 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;

How do I find court cases under Section 30 of the Goa Value Added Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goa Value Added Tax Act 30, section 30 Goa Value Added Tax Act, section 30 of the Goa Value Added Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 30 of the Goa Value Added Tax Act, and has it changed?

Its own text turns on section 10 (Input Tax Credit Exceeding Tax Liability), section 29 (Assessment), section 34 (Provisional refund of tax in special circumstances), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Goa Value Added Tax Act enacted?

Goa Value Added Tax Act was enacted in 2005 as Act 9 of 2005. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

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. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/815e79c6-9f4c-454d-afef-18e4b51d9bb5.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/09a58e4a-d500-4ce0-9bf2-cb825d4481ef/content). This page is not a substitute for legal advice.