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V.A.T Notifications

 
Notification No. 4/5/2005-Fin(R&C)(140) and (141)
Concessional rate of tax on motor vehicles for defence personnel and their spouse and conditions for availing the benefit of concessional rate of tax

Notification No. 4/5/2005-Fin(R&C)(138)
The Goa VAT (Eleventh Amendment) Rules, 2016

Notification No. 4/5/2005-Fin(R&C)(137)
The Goa VAT Defermenet-cum-NPV Compulsory Payment (Seventh Amendment) Scheme, 2016

Notification No. 4/5/2005-Fin(R&C)(136)
VAT rate on Motor Spirit reduced from 20% to 15%

Notification No. 4/5/2005-Fin(R&C)(135)242
Reduction in VAT Rate on Motor Spirit (Petrol) from 22% to 20%

Notification No. 4/5/2005-Fin(R&C)(133)


Notification No. 4/5/2005-Fin(R&C)(132)
Conditions for Defense Personnel for availing concessional rate of tax for purchase of Motor Vehicles

No. CCT/12-2/2016-17/662 & No. CCT/12-2/2016-17/663
Order extending the time period for filing of annual VAT/CST return, by 30 days & Notification extending the time limit for completion of assessments for 2012-13 upto 15/5/2016

Notification No. 4/5/2005-Fin(R&C)(134)
Budget Amendments - Increase in VAT rate on Motor Spirit, ATF, RLNG, LMVs costing Rs. 15 lakh or above, Two wheelers costing Rs. 2 lakh or above; Exemption of Country Liquor produced by Bhaticars

Notification No. CCT/12-2/15-16/5642
Period for completion of assessments for FY 2012-13 extended by one month

Due date for filing of VAT returns for the QE 31/12/2015
Due date for filing of VAT returns for the QE 31/12/2015 extended till 29/02/2016

Notification No. 4/5/2005-Fin(R&C)(131)
Category of dealers who shall file annual e-returns

Notification No. 4/5/2005-Fin(R&C)(130)
Category of dealers who shall file quarterly e-returns

Notification No. 4/5/2005-Fin(R&C)(129)
Notification u/s 6(4) for Oil Marketing Companies

Notification No. 4/5/2005-Fin(R&C)(128)
Date of effectivity for the amended definition of 'sale' i.e. inclusion of agreement carrying out the work of building, construction, etc of flats dwelling units, etc.


Notification No. 4/5/2005-Fin(R&C)(127)
Changes w.e.f. 01/11/2015
- Composition rates for works contractors being builders of flats, dwelling units, houses, etc
- Sanitary napkins and diapers including adult diapers taxable @ 5%


Notification No. 4/5/2005-Fin(R&C)(124), (125) and (126)
Taxing Authorities

Notification No. 4/5/2005-Fin(R&C)(123)
Appointment of Tax Recovery Officers

Notification No. 4/5/2005-Fin(R&C)(122)
Date for VAT/CST Returns filing for Quarter ending 30-06-2015 extended upto 28.10.2015

Notification No. 4/5/2005-Fin(R&C)(121)
Goa VAT(Tenth Amendment) Rules , 2015

No. CCT/12-2/11-12/1762
Extension for VAT/CST Return Filing for Quarter Ending 30-06-2015.

Notification No. 4/5/2005-Fin(R&C)(120)
Mobiles Costing more than Rs. 12000 excluded from list of IT Products

Notification No. 4/5/2005-Fin(R&C)(119)
Amendments to Schedule 'B' 'C' 'D' 'E'(Implementataion of Budget Proposal)

Notification No. 4/5/2005-Fin(R&C)(118)
Withdrawal of Special CST Rate for IT Products

Notification No. 4/5/2005-Fin(R&C)(117)
Amendments of Schedule 'C'(Oil Marketing Companies)

CCT/12-2/14-15/4797
Extension of Period of Assessment for F.Y. 2011-12 by Six Months

Notification No. 4/5/2005-Fin(R&C)(115)
Amendment to Value Added Tax Rules,2005

Notification No. 4/5/2005-Fin(R&C)(116)
Change in VAT Rates for Petrol

Notification No. 4/5/2005-Fin(R&C)(114)
Change in Rate of Tax on Refrigeration Bodies & Bus Bodies

Notification No. 4/5/2005-Fin(R&C)(112)
Change in VAT Rates for Petrol & Diesel

Notification No. 4/5/2005-Fin(R&C)/1083
Additional Period of Benefit of Tax exemption Under NPV Scheme

Notification No. 4/5/2005-Fin(R&C)(110)
Amendments to NPV Scheme

Notification No. 4/5/2005-Fin(R&C)(111)
Amendments to Schedule 'C'

Notification No. 4/5/2005-Fin(R&C)(109)
Amendments to Schedules 'B' & 'C'

Notification No. 4/5/2005-Fin(R&C)(108)
The Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment (Fifth Amendment) Scheme, 2013

Notification No. CCT/12-2/13-14/2206
Due date for VAT Assessments of 2010-11 extended till 31-03-2014

Notification 4/5/2005-Fin(R&C) (107)
The Goa Value Added Tax (Seventh Amendment) Act, 2013 (Goa Act 12 of 2013)shall come into force on 1st day of June, 2013.

Notification 5/11/2008-Fin(R&C) (14)


The Goa Value Added Tax (Seventh Amendment) Act, 2013 (Goa Act 12 Of 2013)


Notification no 4/5/2005-Fin(R&C)(106)


Notification for change is Application process for applying for Post Of Commercial Tax Inspectors


Notification for Guidelines framed by Government of Goa For Filling Up Posts Of Commercial Tax Inspectors


Notification for Applications Invited For Filling Up Posts Of Commercial Tax Inspectors


Notification No. 4/5/2005-Fin(R&C)(105)
Amendments to Schedules 'B', 'C' and 'D' appended to the Act. (with effect from 01-04-2013)

Notification No. 4/5/2005-Fin(R&C)(104)
"Bottles used for beer or other like products" excluded from the list of Industrial Inputs.

Notification to keep Offices open on 30/03/13 and 31/03/13


Notification No. 4/5/2005-Fin(R&C)(103)
VAT on 'Wooden logs and Sawn timber' enhanced from 5% to 12.5%

Order No. 4/5/2005-Fin(R&C) dated 05-12-2012
Extension under the Goa VAT Deferment cum NPV Compulsory Payment Scheme, 2005

Notification No. 4/5/2005-Fin(R&C)(96)
Amendment to Schedule 'G' of the Act

Notification No. CCT/12-2/12-13/1
Extenstion of the period for completion of assessments of the financial year 2009-2010 by another six months beyond 30th September, 2012.

All assessments for the year 2009-10, shall, therefore, accordingly be completed on or before 31st March, 2013.


Notification No. 4/5/2005-Fin(R&C)(95)
VAT on Diesel incresed from 18% to 20%

Order CCT/12-9/2011-12/502 dated 22nd May 2012
Delagation of power for Compounding of offence relating to late filing of application for Renewal of Registration

A. In cases where the application for renewal has been filed within one year from the last date of validity of Registration Certificate the compounding power is delegated to the respective unit in-charge Asst. Commercial Tax
Officer/Commercial Tax Officer of the ward concerned.

B. In all other cases wherein the delay for renewal has been maximum of five years after the validity of the Registration Certificate the compounding power is delegated to the
Asst. Commissioner of Commercial Taxes concerned having jurisdiction over the ward.

The power of compounding is delegated subject to following conditions as attached.


Notification: 4/5/2005-Fin(R&C)(94)
Exempted Textile fabrics

Notification No. 4/5/2005-Fin(R&C)(93)
Amendments to Schedules ‘B’, ‘C’,‘D’, ‘E’ and ‘G’ appended to the said Act

No. CCT/12-2/11-12/5
Extension Of VAT Assessments For FY 09-10 By Another 6 Months Beyond 30th Sept 2012

Notification No. 4/5/2005-Fin(R&C)(92) dated 28.03.2012
Reduction of VAT on Petrol w.e.f. 02.04.2012

No. CCT/12-9/2011-12/4714
Compounding of offence relating to late
filing of application for Renewal of Registration.


Notification no: 4/5/2005-Fin(R&C) (91)
Change in rate of Tax for Works contractor

No.4/5/2005-Fin(R&C)(91)
Works Contractor

No. CCT/12-2/11-12/3
Extension of due date for VAT Assessments for the financial year 2008-09 by another six months beyond 30th September, 2011.

All assessments for the year 2008-09 will be completed on or before 31st March, 2012


Order No. CCT/12-22/2011-12/806
Sub: Method for Selection of Cases for VAT Audit Assessments.
(Under Section 29 of The Goa Value Added Tax Act, 2005 read with Rule 27 of The Goa Value Added Tax Rules, 2005).


Order No. CCT/12-2/11-12/2
Extension of due date for filing of returns for 1st Quarter of 2011-12.

No. CCT/12-2/11-12/2
Extension of time limit for Filing of returns for the quarter ending 30-6-2011

No.4/5/2005-Fin(R&C)(88)
Reduction of VAT on Petroleum Products

Notification: 4/5/2005-Fin(R&C)(87)
Compulsory E-Filing Of Returns For Dealers Whose Turnover For The Financial Year 2010-11 Has Exceeded Rs. 50.00 Lakhs (Rupees Fifty Lakhs)

Notification No. 4/5/2005-Fin(R&C)(87) dated 19-04-2011
Notification specifying the class of dealers who shall compulsorily file their quarterly returns electronically from 1st quarter of 2011-12.

Notification CCT/12-2/10-11/15
Extension of due date for VAT Assessments for the financial year 2008-09 by six months with effect from 1st April, 2011. All assessments for the year 2008-09 will be completed on or before 30th September, 2011.

Notification No. 4/5/2005-Fin(R&C)(86)
Changes Schedule ‘B’, ‘C’, ‘D’& ‘E’

Notification No. 4/5/2005-Fin(R&C)(85)
Notification notifying 01/04/2011 as the date on which The Goa Value Added Tax (Fifth Amendment) Act, 2011 (Goa Act 2 of 2011) shall come into force.

Notification No. 4/5/2005-Fin(R&C)(84)
Amendment to Schedule 'C'

Notification No. CCT/12-2/10-11/12
Extension of due date for assessments for the year 2007-08

Notification No. 4/5/2005-Fin(R&C)
Corrigendum to Notification No. 4/5/2005-Fin(R&C)(74)

Notification No. 4/5/2005-Fin(R&C)(83)
Rules for E-filing of returns

Notification No. CCT/12-2/10-11/11
Extension of time limit for completion of assessments for 2007-08

Order No. CCT/12-2/10-11/07
Extension of due date for filing of returns for the first quarter of 2010-11

Notification No.4/5/2005-Fin(R&C)(81) & (82)
Reduction in rates on petrol and diesel
LPG-Domestic exempted from tax


Notification No. 4/5/2005-Fin(R&C)(80)
The Goa VAT Deferment-cum-Net Present Value Compulsory Payment (Fourth Amendment) Scheme, 2010

Order No. CCT/15-1/2010-11/03
Delagation of powers under the NPV Scheme

Notification No.4/5/2005-Fin(R&C)(79)
The Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment (Third Amendment) Scheme, 2010

Notification No. 4/5/2005-Fin(R&C)(77) & (78)
Amendment to Schedule 'B' and 'C' appended to the Act

Order No. 4/5/2005-Fin(R&C) dated 22-04-10
Special order for the purposes of the proviso to sub-clause (a) of clause 2(A) of the Goa VAT Deferment cum NPV Compulsory Payment Scheme, 2005.

Notification No.4/5/2005-Fin(R&C)(76)
Amendment to Schedule 'E' appended to the Act

Notification No.4/5/2005-Fin(R&C)(75)
Amendment to the Goa VAT Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005

Notification No.4/5/2005-Fin(R&C)(74)
Schedule 'B' entries re-numbered.

Notification No.4/5/2005-Fin(R&C)(72) & (73)
Addition to the list of Industrial Input and Amendment and Addition to the list of IT Products

Notification No.4/5/2005-Fin(R&C)(71)
Schedule 'B' entries re-numbered.

Notification No.4/5/2005-Fin(R&C)(70)
Amendment to Schedule 'D' appended to the Act.

Notification No.4/5/2005-Fin(R&C)(69)
Appointment of Officers

Notification No. 4/5/2005-Fin(R&C) (68)
Amendment to Shedule 'G' appended to the Act.

Notification No. 4/5/2005-Fin(R&C) (67)
Amendment to Schedule 'E' appended to the Act.

Notification No. 4/5/2005-Fin(R&C) (66)
Amendment to Schedule 'D' appended to the Act.
Entries re-numbered.


Notification No.4/5/2005-Fin(R&C) (65)
Amendment to Schedule 'C' appended to the Act.

Notification No. 4/5/2005-Fin(R&C)(64)
Amendment to Schedule 'B' appended to the Act.
Entries amended: (16A)(31B)(31C)(63)(65)(92C)(107)(110)
Entry omitted: (32A)
New Entries Inserted:(114)(115)(116)(117)


Notification No. 4/5/2005-Fin(R&C) (63)
Renewable Energy Devices for the purposes of Entry (79) of Schedule 'B' appended to the Act.

Notification No. 4/5/2005-Fin(R&C)(62)
Amendment to Entry (79) of Schedule 'B' appended to the Act.

Notification No.4/5/2005-Fin (R&C)(61)
GVAT (Seventh Amendment) Rules, 2009

Notification No.CCT/12-2/2009-10/002
Extension of due date for filing of Quarterly Returns for the q.e. 31-03-2009

Notification No.CCT/12-1/08-09/06
Extension of Due date for assessment of 2006-07

Notification No. 4/5/2005-Fin(R & C)(60)
Allowance of Input Tax Credit in repect of Stock Transfer relating it to prevailing rate of Central Sales Tax Act

Notification No. 4/5/2005-Fin(R & C)(59)
Sales & Purchases between Petroleum Companies

Notification No. 4/5/2005-Fin(R & C)(58)
Revised Rate on Petroleum Products w.e.f. 29/01/2009

Notification No. 4/5/2005-Fin(R & C)(57)
Goa Value Added Tax(Sixth Amendment)Rules,2008

Notification No. 4/5/2005-Fin(R & C)(56)
Goa Value Added Tax(Fifth Amendment) Rules,2008

Notification No. 4/5/2005-Fin(R & C)(55)
Notification specifying Aids and Implements used by the Handicapped Persons.

Notification CCT/12-1/08-09/04
Extension of Assessment period for the financial year 2005-06

Notification 4/5/2005-Fin(R&C)(54)
Notification notifying 01/08/2008 as the date on which the Goa Value Added Tax(Third Amendment)Act, 2008 shall come into force.

Notification 4/5/2005-Fin(R&C)(53)
Notification issued in supersession of Notification No. 4/5/2005-Fin(R&C)(51) specifying the conditions, for the purposes of Section 6(2), alongwith the goods, of which, subsequent sales are exempt.

Notification 4/5/2005-Fin(R&C)(52)
Notification specifying reduction in rate of tax on HSD, MS and exempting from tax, LPG for domestic use.

Notification No.CCT/12-1/08-09/01
Notification amending Notification No. CST/04-06/VC(9)2004-05/3 dated 31/03/2005.

Notification 4/5/2005-Fin(R&C)(51)
Notification specifying the conditions, for the purposes of Section 6(2), alongwith the goods, of which, subsequent sales are exempt.

Notification 4/5/2005-Fin(R&C) (50)
Notification amending:
(I) Schedule ‘B’ appended to the Act by insertion of Entry (69)-Writing instruments.
(II) Schedule ‘B’ appended to the Act by insertion of (i) Entry (109)-Plant & Machinery, (ii) Entry (110)-Automatic Teller Machine, (iii) Entry (111)-Plastic Bags, (iv) Entry (112)-Photographic Paper.
(III) Schedule ‘C’ appended to the Act by insertion of Entry (13)-consumer durables costing Rs. 30000/- and above, per item
(IV) Schedule ‘D’ appended to the Act by omission of Entries (23A) & (36B)



Notification 4/5/2005-Fin(R&C) (49)
Notification amending:
(I) Schedule ‘B’ appended to the Act by: (i) Substitution of Entry (100), (ii) Insertion of Entry (107)-Condemned Vehicles & Entry (108)-Nylon Ropes.
(II) Schedule ‘D’ appended to the Act by substitution of Entry (37A).


Notification 4/5/2005-Fin(R&C)(48)
Notification specifying environment friendly recycled products for the purposes of Entry (106) of Schedule ‘B’ appended to the Act.

Notification 4/5/2005-Fin(R&C)(47)
Notification specifying Yeast, Cake Gel, Photographic paper and Graphic Art film as additional industrial inputs & packing materials for the purposes of Entry (53) of Schedule ’B’ appended to the Act.

Notification 4/5/2005-Fin(R&C)(46)
Amendment to Schedule ‘B’ to the Act by insertion of Entry (105) – ‘X-ray films & other diagnostic films’ and Entry (106) – ‘Notified Environment friendly recycled products’.

Notification No. 4/5/2005-Fin(R&C)(45)
Notification specifying CST @ 0.25% on sale of Information Technology products in the course of inter-state trade. This notification supersedes Government Notification No. 4/5/2005-Fin(R&C)(39) dated 30-3-2007.



Notification 4/5/2005-Fin(R&C) (44)
Notification specifying IT products for the purposes of Entry (54) of Scehdule ‘B’ of the Goa VAT Act, 2005. This notification supersedes Notification No. 4/5/2005-Fin(R&C)(10) dated 31-03-2005 and Notification No. 4/5/2005-Fin(R&C)(27) dated 31-03-2006.

Order No. CCT/12-15/2007-08/1929
Nomination of Appropriate Assessing Authorities for Non-Resident Dealers.

Notification No. 4/5/2005-Fin(R&C)(43)
Amendment to Schedule ‘D’ by insertion of Entry (47A) – ‘Unmanufactured tobacco…& Beedies’


Notification No. 4/5/2005-Fin(R&C)(41)


Notification No. 4/5/2005-Fin(R&C)(40)


Notification No. 4/5/2005-Fin(R&C)(39)


Notification 7/17/2006-LA


Notification No. 4/5/2005-Fin(R&C)(38)
The Goa Value Added Tax (Fourth Amendment) Rules, 2006

Order No. 4/5/2005-Fin(R&C)(37)
Delegation of Powers : Fixing Monetary limit

Notification No. 4/5/2005-Fin(R&C)(36)


Notification No. 4/5/2005-Fin(R&C)(35)
Non Manufacturing Activities

Notification No. 4/5/2005-Fin(R&C)(34)


Notification No. 4/5/2005-Fin(R&C)(33)
The Goa Value Added Tax (Second Amendment) Act ,05 (Goa Act 18 of 2006) given effect from 1/9/2006 vide this notification

Order No.4/10/2006-Fin(R&C)
Shortening the period for assessment pertaining to the year 2004-05

Notification No. 4/3/2006-Fin(R&C)(2)
The subsequent sales of lotteries including online lotteries are exempt from payment of output tax for a period of three years

Notification No 4/3/2006-Fin(R&C)(1)
Amendment to Schedule G appended to the Goa Value Added Tax Act by inserting entry at serial no (6) lotteries including online lotteries

Order No. CCT/04-06/VC(9)2005-06/4 dtd. 16.8.05
Authorised Officers For Checking

Notification No. CST/04-06/VC/(9)/2004-05/3
Declaration of details of stock held as on 1/4/2005

Order No.CST/04-06/VC(9)/2004-05/2
Delegation of powers to subb=ordinate officers

Notification No. CST/04-06/VC/(9)/2004-05/1
Maintenance of records under rule 43

Corrigendum 4/5/2005-Fin(R&C)
Corrigendum issued for giving effect to the notification (26), (27), (28), (29)

Notification No. 4/5/2005-Fin(R&C) (32)
Substitution of IT products as defined by IT policy of the Government of India to as notified by the Government for the purpose of entry 54 of Schedule B....

Notification No. 4/5/2005-Fin(R&C) (31)
Substitution of Form VAT III and Form VAT XV .....

Notification No. 4/5/2005-Fin(R&C)(30)
Reduction in rate of tax on HSD and motor spirit(petrol)

Notification No. 4/5/2005-Fin(R&C) (29)
Amendment to Schedule B, C, D and E.

Notification No. 4/5/2005-Fin(R&C)(28)
Notifying additional industrial inputs and packing materials under entry(53) of Schedule B

Notification No. 4/5/2005-Fin(R&C)(27)
Notifying additional IT products under entry (54) of Schedule B.

Notification No.4/5/2005-Fin(R&C)(26)
Notification No.4/5/2005-Fin(R&C)(26).

Notification 4/5/2005-Fin(R&C) (25)
The Goa Value Added Tax (Amendment) Act ,05 (Goa Act 15 of 2005) given effect from 1/10/2005 vide this notification.

Notification 4/5/2005-Fin(R&C) (24)


Notification No.4/5/2005-Fin(R&C) (23)
Reduction in rate of tax on country liquor and IMFL , including beer.

Notification No. 4/5/2005-Fin(R&C) (22)
Appointment of Tax Recovery Officers.

Notification No. 4/5/2005-Fin(R&C)(21)
Delegation of powers to officers for discharging duties at check posts.

Notification No.4/5/2005-Fin(R&C)(20)
Appointment of Goa Administrative Tribunal

Notification No. 4/5/2005-Fin(R&C) (19)
Extending zero rate of tax for transactions effected by dealers from Domestic Trade Area to dealers in Special Economic Zone or EOU

Notification No. 4/5/2005-Fin(R&C) (18)


Notification No.4/5/2005-Fin (R&C)(17)
Insertion of rule 58 prescribing Form VAT XXXIII for purchase of industrial input and packing material.

Notification No.4/5/2005-Fin(R&C)(16)
Amendment of entry 53 of Schedule B appended to the said Act.

Notification No.4/5/2005-Fin(R&C)(15)
Amendment to the Schedules B and D of Act

Notification No. 4/5/2005-Fin(R&C)( 14 )
Extending period of 60 days for filling the applications for registration.

Notification No. 4/5/2005-Fin(R&C)(13)
Framing of Net Present Value Compulsory Payment Scheme,2005

Notification No.4/5/2005-Fin(R&C)(12)
Order issued for removal of difficulties under Section 90 of the Act exempting subsequent sales

Notification No.4/5/2005-Fin(R&C)(11)
Establishment of check posts

Notification No.4/5/2005-Fin(R&C)(10)
Notifying information technology products under entry 54 of Schedule B

Notification No. 4/5/2005-Fin(R&C)(9)
Notifying industrial inputs and packing material under entry 53 of Schedule B

Notification No.4/5/2005-Fin(R&C)(8)
Delegation of powers to the Commissioner under Section 13

Notification No.4/5/2005-Fin(R&C)(7)
Appointment of the Commissioner under Section 13(1)

Notification No.4/5/2005-Fin(R&C)(6)
Payment of input tax credit on capital goods in two equal installments

Notification No.4/5/2005-Fin(R&C)(5)
Admission of input tax credit in excess of 4% on stock transfers

Notification No. No.4/5/2005-Fin(R&C)(4)
Exempt of subsequent sales of aviation spirit,ATF,HSD,LDO,motor spirit(petrol)

Notification No.4/5/2005-Fin(R&C)(3)
1st day of April, 2005 declared as the date on which the said act shall come into force

Notification No.4/5/2005-Fin(R&C)(1)
The Goa Value added Act 2005(Goa Act 9 of 2005) given effect from 1/4/2005 vide this notification

First Discussion Paper on Goods and Service Tax in India


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