3)
244. Inserted vide Notification No. 4/5/2005-Fin(R&C)(50) dated 25-4-2008 published in the O.G. Series I No.
4 dated 28-4-2008 (E.O.)
245. Inserted vide Notification No. 4/5/2005-Fin(R&C)(65) dated 7-7-2009 published in the O.G. Series I No.15 dated 9-7-2009 (EO-1)
246. Inserted vide Notification No. 4/5/2005-Fin(R&C)(65) dated 7-7-2009 published in the O.G. Series I No.15 dated 9-7-2009 (EO-1)
247. Explanation added vide Notification No. 38/1/2017-Fin(R&C)/3536 Published in the Official Gazette Series I No.11 (Extraordinary-1) dated 15-06- 2023
248. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.17 dated 1-8-2005(EO-2)
249. Serial Nos. 3 to 68 substituted in place of bracket Nos. vide Notification No. 4/5/2005-Fin(R&C)(66) dated 7-7-2009 and published in O.G. Series I No. 15 dated 9-7-2009 (EO-1)
250. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.17 dated 1-8-2005(EO-2)
251. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No.52 dated 30-3-2007(EO-3) ---76---
252. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2)
253. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No.52 dated 30-3-2007(EO-3)
254. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No.52 dated 30-3-2007(EO-3)
255. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No.52 dated 30-3-2007(EO-3)
256. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.17 dated 1-8-2005(EO-2)
257. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.17 dated 1-8-2005(EO-2)
258. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.17 dated 1-8-2005(EO-2)
259. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007(EO-3) and thereafter vide Notification No.4/5/2005-Fin(R&C)(50) dated 25-4- 2008 Pub. In O.G. Series I No. 4 dt.28-4-2008 (Ext.) omitted.
260. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
261. Omitted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
262. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
263. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2)
264. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007(EO-3)
265. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
266. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007(EO-3)
267. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
268. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007(EO-3) and thereafter vide Notification No. 4/5/2005-Fin(R&C)(50) dated 25-4- 2008 Pub. In O.G. Series I No. 4 dt.28-4-2008 (Ext.) omitted.
269. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007(EO-3) and thereafter entry substituted vide Notification No. 4/5/2005- Fin(R&C)(49) dated 27-3-2008 published in the O.G. Series I No. 52 dated 27-3-2008
270. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007(EO-3)
271. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007(EO-3)
272. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007(EO-3)
273. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
274. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007(EO-3)
275. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2) ---77---
276. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 dated 30-3-2007(EO-3)
277. Omitted by the Notification No. 4/5/2005-Fin(R&C)(41) dated 19-4-2007 published in the O.G. Series I No. 3 dated 19-4-2007(EO)
278. Inserted by the Notification No. 4/5/2005-Fin(R&C)(43) dated 29-11-2007 published in the O.G. Series I No. 35 dated 29-11-2007(EO)
279. Omitted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No.
17 dated 1-8-2005(EO-2)
280. Inserted by the Notification No. 4/5/2005-Fin(R&C)(29) dated 31-3-2006 published in the O.G. Series I No. 52 dated 31-3-2006(EO-3)
281. Omitted by Not. No. 4/5/2005-Fin(R&C)(58) dtd. 29-1-2009 published in O.G. Series I No. 44 dtd. 29-1-
2009.
282. Entries of S. No. 1 to 6 of the Sechedule “E” lastely substituted by the Notification No. 4/5/2005-Fin(R&C)
(67) dated 7-7-2009 published in the Official Gazette, Series I No.15 dated 9-7-2009 (E.O.)
283. Substituted by the Amendment Act 15 of 2005
284. Substituted by the Notification No. 4/5/2005-Fin (R&C) (67) dated 7-7-2009 published in the Official Gazette, Series I No. 15 dated 9-7-2009 (E.O.)
285. Inserted vide Notification No. 4/1/2024-Fin (R &C) 5039 dated 14-2-2024 , published in the Official Gazette Series-I No. 45 (Extraordinary-2) dated 14-2-2024.
286. Inserted by the Amendment Act 15 of 2005
287. Inserted by the Amendment Act 15 of 2005
288. Inserted by the Amendment Act 15 of 200
289. Scheduled amended vide Notification No. 4/5/2005-Fin(R&C)(68) dated 7-7-2009 published in the O.G.
Series I No. 15 (Extraordinary) dated 9-7-2009
290. Inserted w.e.f. 16-03-2006 vide Not. No. 4/3/2006 Fin(R&C)(1) published in the O.G. Series I No. 50 dated 16-03-2006.
GOVERNMENT OF GOA Notification The Goa Value Added Tax Act, 2005
Explanation:—
53. Compounding and Cognizance of Offences.— 100[58A. Penalty for non-issuance of tax invoice, sale bill or cash memorandum.—
73. Production, Inspection of Accounts and Documents and Search of Premises.—