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Tabulation showing Form to be issued, time limit and fees prescribed and respective provisions of Act and Rules for various subjects Goa Value Added Tax Act/Rules. -
SubjectFormTime limitFeesSection Rule
Application for registrationForm VAT -I30 daysFees as per Second Schedule to Rules (See Annexure I)18(2)3(i)
Application for renewal of R.C.Form VAT-XXIVAt least one month prior to expiry of certificate##do##-28(1)3(v)
Application for composition of tax Form VAT -XIIIWithin 30 days from the commencement of the year extending to 60 days on payment of late feeLate fee of Rs.50/- per day725(3)
Submission of stock details as on 31/03/2005Proforma30 days from 01/04/2005. On application may be extended upto 60 days####-8426
Input tax credit on stock held on 31/03/2005###During 6 months from July to Dec., 2005, proportionately Purchases from 01/04/2004 to 31/03/2005 supported by purchase bills.###-9(8)26
Claim for input tax credit on stock held at the time of registration any time after 01/04/2005.###Within 30 days from the date of registration###9(4)14
Claiming input tax credit on capital goods####Two equal annual instalments after close of the respective year.- For existing units - For new units- upon commencement of commercial production.###-9(9)
Input tax credit exceeding tax liability##Carry forward upto end of next financial year and if there is excess at the end of second year then to be refunded within 3 months of the date of filing application.##10
Information regarding change in business.##Within 30 days of the occurrence of the event##226
Intimation regarding the death o the dealer by his legal representation ##-Within 30 days from the date of death #-226
Application for cancellation of R. C.##Within 30 days from the date of occurrence of the even necessitating cancellation.##18(18)8
Cancellation of R.C. under Goa Sales Tax Act which was deemed to have been issued under VAT Act.#-R.C. under Sales Tax Act will be deemed to have cancelled from the date of issued of R.C. under VAT Act.##87(1)8(3)
Filing of returnsForm VAT -IIIQuarterly- Within 30 days after end of every quarter.##24(1)15
Filing o return for composition dealer Form VAT -IV#do# #-24(1)25(7)
Revised returnsForm VAT -IIIAny time before a notice for assessment is served or before expiry of one year whichever is earlier.#-24(3)15(7)
Filing of returns where business is closed upto the date of closure.Form VAT -IIIWithin 15 days of the date of closure of business ##2415(6)
Payment of taxForm VAT -VMonthly tax liability exceeding Rs.1 lakh. -every month within 20 days from end of the month.Monthly liability upto Rs.1 lakh - every moth within 30 days from the end of the month.Opting for composition - every quarter within 30 days from the end of the quarter.#-2516
Payment of TDS by EmployerForm VAT - XVIIIWithin 30 days from the date of deduction or crediting of the Contractor’s accounts.#-28(2)17(1)
Certificate of TDSForm VAT - VIIWithin 25 days from the end of the quarter#-28(3)17(2)
TDS -Statement of amount deducted alongwith copies of chalans to be submitted by employer.Form VAT -XXVIIEvery quarter within 30 days of the end of the quarter.#-28(3)17(2)(iii)
Limitation for completion of assessment.Form VAT -VIII (Notice)Form VAT -X (Assessment order)3 years from end of year#-29(3)
Re-assessment Form VAT -IX5 years from the expiry of the year to which tax relates.#-31(1)1
Notice for payment of assessed duesForm VAT -XIDues to be paid within 60 days from the date of notice.#-2921(5)
Refunds Form VAT -XIIWithin 90 days of the date of order or receipt of application from the dealer.#-33(1)23(1)
Application for L.T.C. refund by exporterForm VAT - XXVITo be refunded within - 3 months from the date of application #-34(1)24(1)
Appeal Form VAT - XVIIWithin 60 days from the date of receipt of order appealed against (Against assessment/ re-assessment order )Appeal to TribunalRs.200/-Rs.250/-35(3)30
Revision to High Court#Within 60 days after being notified of the decision.#-38(1)
Compounding of offences#-May apply any time before commencement of court proceedings.#-53(A)
Review by Tribunal#-Application within 30 days of the date of order.#-3734(1)
Suo Moto Revision by Commissioner#-Within 3 years#-39
Auditing of accounts by C.A. -submission of Audit ReportForm VAT - XVWithin 9 months from end of the year#-70(1)37
Period upto which the books of accounts are required to be retained.#-6 years#-20(4)
If goods in movement are found without documents or documents appear to be false or forged and if directions are given to the driver not to part with the goods#-Inquiry to be completed within 7 days#-75(4)(a)
Period during which return of goods is admissible #-Within 6 months #-12(3)
Issue of credit note/debit note#-Within 6 months after the date of original sale on purchase#-1218(1)
Intimation regarding transfer of business#-Within 30 days of the date of transfer#-18(8)8
Clarification regarding rate of tax.#-Order to be made by Commissioner within 6 monthsRs.100/-69(3)39
Application for reimbursement of tax paid by specified agencies.Form VAT - XXIXWithin a period of 3 months from the date of purchase.#-6(1)56
Application for Objecting jurisdiction.Form VAT - XXXIRs.100/-13(7)58
Certificate of Registration Form VAT - IIValidity 3 years to be renewed after every 3 years.#-184(i)
Amendment to Registration Certificate.#-Information to be furnished within 30 days of occurrence of event.Rs.100/-226, 41
Certificate of composition.Form VAT - XIVValid for one year.#-725(3)
Renewal of certificate of composition #-Within period of 30 days from the date of expiry of the certificate.#-725(4)
Deemed notice for short payment/ non payment of tax with returns.Form VAT - VITo pay within 30 days from the date of service of notice.#-2516(4)
Certificate of registration for employer.#-At lease one month prior to its expiry#-285(i)
Demand notice for assessed duesForm VAT - XIDues to be paid within specified time which may not exceed 60 days.#-2921(5)
Rectification of any orderForm VAT - XIXAny time within one year.#-41(2)40(1)
Revenue Recovery CertificateForm VAT - XXIIIWhen fails to pay the demanded amount within the time specified in the notice.#-6427(1)
Declaration at check postForm VAT - XXTo be submitted at the time of crossing the check post.#-7549
Declaration Form for purchase of capital goods.Form VAT - XXXTo be submitted by the selling dealer alongwith the quarterly return.#-Entry 23Of sec.B57
Application for enrolment as Sales Tax Practitioner.Form VAT - XXIMay apply any time.Rs.500/-8255
Certificate of enrolment as Sales Tax PractitionerForm VAT - XXIICertificate is valid till cancelled.#-8255(6)
Letter of authority.Form VAT - XXXII##Rs.10/-2817(2)(iv) & 41
Any other application for relief under the Act.#-#-Rs.20/-___41
Certified copies of records #-To be ready on 7th working day after fees are paidFees as per Third Schedule to the rules, other that those covered under Third Schedule. Rs.20/- per copy.___41
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