The Goa Value Added Tax Act, 2005
State Act of Goa · Act 9 of 200595 provisions
The enactment
| Long title | 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. |
|---|---|
| Type | Act |
| Citation | Act 9 of 2005 |
| Year | 2005 |
| Jurisdiction | State of Goa |
| Status | In force as published by the source |
| Provisions published | 95 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 2 Definition
- Section 3 Incidence of Tax
- Section 4 Taxes Payable by a Dealer or a Person
- Section 5 Levy of Value Added Tax on Goods specified in the Schedule
- Section 6 Reimbursement and Exemption of Tax
- Section 6A Reimbursement of tax paid by tourists on purchases and by airlines operating on domestic sector on Aviation Turbine Fuel
- Section 7 Composition of Tax
- Section 8 Net Tax of a Registered Dealer
- Section 9 Input Tax Credit
- Section 10 Input Tax Credit Exceeding Tax Liability
- Section 11 Tax Invoice, Sale Bill or Cash Memorandum
- Section 12 Credit and Debit Notes
- Section 14 Tribunal
- Section 15 Persons Appointed under Section 13 and Members of Tribunal to be Public Servants
- Section 16 Powers of Tribunal and Commissioner
- Section 17 Indemnity
- Section 18 Registration
- Section 19 Special Provision regarding Liability to Pay Tax in certain Cases
- Section 20 Liability of Partners
- Section 21 Amalgamation of Companies
- Section 22 Information to be furnished regarding changes in Business, etc
- Section 23 Dealer to declare the name of Manager of Business and Permanent Account Number
- Section 24 Returns and Payment of Tax, etc
- Section 25 Payment of Tax, etc
- Section 26 Collection of Tax by registered dealer
- Section 27 Unauthorised collection of tax and forfeiture thereof
- Section 28 Tax Deduction at Source
- Section 29 Assessment
- Section 30 Provisional Assessment
- Section 31 Assessment of Escaped Turnover
- Section 31A Limitation period not to apply in certain cases
- Section 32 Protective Assessment
- Section 32A Assessment in case of casual trader and non-resident dealers
- Section 33 Refund and Payment of Interest on Amount Refundable
- Section 34 Provisional refund of tax in special circumstances
- Section 35 Appeals
- Section 36 Appeal to the Tribunal
- Section 37 Review by Tribunal
- Section 38 Revision to High Court
- Section 40 Burden of Proof
- Section 41 Power to Rectify Error Apparent on the Record
- Section 42 Power to Transfer Proceedings
- Section 44 94 [Offences Relating to Registration
- Section 45 Offences Relating to Tax Invoices, Credit Notes and Debit Notes
- Section 46 Failure to File a Return
- Section 47 Failure to Comply with Recovery Provisions
- Section 48 Failure to Maintain Proper Records
- Section 49 Improper Use of Taxpayer Identification Number
- Section 50 False or Misleading Statements
- Section 51 Obstructing Taxation Officers
- Section 52 Offences by Companies, etc
- Section 53 Compounding and Cognizance of Offences
- Section 54 Penalty for Failure to Register
- Section 55 Penalty for Failure to File Return
- Section 56 Penalty for Failure to Pay Tax when Due
- Section 57 Penalty on Unauthorised Collection of Tax
- Section 58A Penalty for non-issuance of tax invoice, sale bill or cash memorandum
- Section 59 Penalty in relation to false or misleading statements
- Section 60 Refund of Penalty in case of Prosecution
- Section 61 Power to Summon Witness and Production of Records, etc
- Section 62 Rounding off the Tax, etc
- Section 63 Special Mode of Recovery
- Section 65 Provisional Attachment to Protect Revenue in certain cases
- Section 66 Liability under this Act to be the First Charge
- Section 67 Transfer to Defraud Revenue Void
- Section 68 Applicability of all the Provisions of this Act or any earlier Law to Person Liable to Pay Tax under this Act
- Section 69 Instructions to Sub-Ordinate Authorities
- Section 69A Power of Government to extend time limit in special circumstances
- Section 70 Accounts to be audited in certain Cases
- Section 71 Assessment Proceedings, etc., not to be invalid on certain grounds
- Section 72 Accounts to be maintained by Dealers
- Section 73 Production, Inspection of Accounts and Documents and Search of Premises
- Section 74 Cross-Checking of Transactions
- Section 75 Establishment of Check Posts for Inspection of Goods in Transit
- Section 76 Survey
- Section 77 Automation
- Section 78 Power to collect Statistics
- Section 79 Disclosure of Information by a Public Servant
- Section 80 Disclosure of Information required under Section 79 and failure to furnish Information or Return under that Section
- Section 81 Publication and Disclosure of Information regarding Dealers and Other Persons in Public Interest
- Section 82 Appearance before any authority in proceedings
- Section 83 Power to make Rules
- Section 84 Declaration of Stock of Goods held on the appointed Day
- Section 85 Bar to certain Proceedings
- Section 86 Repeals
- Section 87 Savings
- Section 88 Construction of References in any Repealed Law to Officers, Authorities, etc
- Section 89 The Goa Sales Tax Deferment-turn-net present value compulsory payment scheme, 114 [2003
- Section 90 Removal of difficulties
- Section 92 Substituted vide Amendment Act 7 of 2019 the original expression read as follows
- Section 231 Entry was omitted vide Notification dated 24-8-2005 however same has been inserted again vide Notification No. 4/5/2005-Fin(R&C) (65) dated7-7- 2009 published in O.G. Series I No.…
- Section 233 Substituted vide Notification No. 4/2/2024-Fin(R&C)/25737 dated 22-6-2024 published in the Official Gazette Series-I No. No.12 [Extraordinary No
- Section 237 Substituted vide Notification No. 4/2/2024-Fin(R&C)/25737 dated 22-6-2024 published in the Official Gazette Series-I No. No.12 [Extraordinary No
- Section 243 Substituted vide Notification No. 4/5/2005-Fin(R&C)(34) dated 1-9-2006 published in the O.G. Series I No.22 dated 1-9-2006 (E.O
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