Download Goa Vat Form – XXII

Download Goa Vat Form– XXII Certificate Of Enrollment

As per Goa Vat Rule 56 Conditions regarding enrollment of Sales Tax practitioner.

(1)Sales Tax Practitioner appearing before any authority as provided under clause (c) of section 82 of the Act shall possess the following qualifications:

He should have passed, a degree examination in Commerce or in Economics of any Indian University established by law for the time being in force; or

a degree examination of any foreign university recognized by any Indian University as equivalent to the degree examination mentioned in clause (a) above; or any other examination notified by the Government for this purpose; or

possess qualification of an auditor of a company in the State of Goa referred to in section 226 of the Companies Act, 1956 (Central Act 1 of 1956);

(2) The person who is presently enrolled as Sales Tax Practitioner as on the date preceding the appointed day under the earlier law shall continue to be Sales Tax Practitioner under the Act.

(3) A retired officer of the Sales Tax Department/Commercial Tax Department not below the rank of Sales Tax Inspector/Commercial Tax Inspector is eligible to enroll as Sales Tax Practitioner after one year from the date of his superannuation or voluntary retirement, subject to payment of fees specified.

(4) The fees for enrollment as a Sales Tax Practitioner shall be Rs.500/- to be deposited by a challan.

(5) The Sales Tax Practitioner shall apply for enrollment to the Commissioner in Form VAT- XXI hereto.

(6) The certificate of registration as a Sales Tax Practitioner shall be

issued by the Commissioner in Form VAT- XXII.

(7) The authorization to represent any person before any authority in any proceedings under the Act or rules as provided under sub-section (1) of section 82 of the Act shall be given in Form VAT – XXXII.

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Download Goa Vat Form – XX

Download Goa Vat Form – XX Declaration

A per Goa Vat Rule 44 Establishment of check post.-

(1) check-post shall be set up and barriers erected across roads as provided under sub-section (1) of section 75. The barriers shall be in the form of contrivances to enable traffic to be stopped.

(2) No person shall transport beyond a check-post any goods the sale of which is liable to tax under this Act except after filing declarations in the Form VAT-XX in triplicate and presenting it to the check-post officer.

(3) When the owner or person in charge of the vehicle carries with him a bill of sale bearing the full name and address of the purchaser, he shall not be required to file the form specified under sub-rule (2) provided an extra or xerox copy of the bill is submitted at the check-post.

(4) In respect of clearing or forwarding house or agency, transporting agency, shipping agency, shipping out agency, steamer agency, transporting the notified goods in or out of the State or through any of the check-post, shall, in lieu of Form VAT XX, furnish a authenticated xerox copy of the trip sheet or any other document giving the details of cargo transported, to the Commercial Tax Officer having jurisdiction over the area in which the principal office of such agencies is located ,within 48 hours from arrival of the carrier at the destination or a crossing of any of the check-posts, as the case may be.

(5) Generally an inspector shall be in charge of a check-post and he may be assisted by such staff as may be necessary. However, till independent check–posts for VAT are set up for administration, the Government may notify the Excise Check-posts as check-posts for the purposes of the Act and may appoint any suitable official from Excise Department to be an Inspector in-charge of such check-post.

(6) The driver of the vehicle carrying goods or the person in charge of the goods shall file all the three copies of the declarations in specified form at the check-post. The officer-in-charge of the check-post shall sign and date each copy of the declaration and mark it with the seal of the check-post. He shall then return one copy to the driver or the person in charge of the goods. Of the two copies of the declarations retained at the check-post, one shall be pasted in a guard file to be kept there and the other forwarded to the Appropriate Assessing Authority of the ward, in which the consignor or the consignee, as the case may be, has his principal place of business.

(7) In case of agencies referred to in sub-rule (4) transporting the goods, the driver of the vehicle carrying the goods or the person in charge of the goods shall produce the trip sheet or any other document giving the details of the goods transported to in charge of the check-post who, if need be, shall take the necessary details and return the trip sheet duly endorsed to the driver.

(8) Every officer of the Commercial Tax Department not below the rank of inspector shall have authority to intercept and check and search any vehicle for the purpose of sub-sections (3) and (4) of section 75

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Download Goa Vat Form – XXIV

Download Goa Vat Form – XXIV Application by an Employer for the grant of Registration

As per Goa Vat Rule 14 Registration of dealers –

(1) An application for registration by a dealer under sub-section(2) of section 18 of the Act shall be made in Form VAT-I hereto within 30 days from the date of commencement of liability to pay tax under the Act, to the Appropriate Assessing Authority. An application for registration under sub-section(3) of section 18 shall also be made in Form VAT – I hereto.

(2)The registration and the renewal fees as specified in second Schedule appended to these rules shall be paid by challan in Form VAT–V hereto in the appropriate Government treasury. Receipted copy of the challan thereof shall be submitted along with the application. An application for renewal of registration certificate shall be made as per the provisions provided in Rule 16.

(3) Provisions of sub-rule(1) and (2) above, shall also be applicable to any dealer making application for registration after succession of any business registered under the Act:

Provided that the registration fee of equal amount shall be payable on such application as paid by the preceding dealer, immediately before such registration.

(4) An application for registration shall be made, signed and verified in the case of a business owned by,-

an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;

(b) a firm, by partner thereof;

(c) a Hindu Undivided Family, by the Karta or an

adult male member thereof;

(d) a body corporate(including a company,

co-operative society or a corporation or local authority) by a director, manager, secretary or principal officer thereof or by a person duly authorised to act on its behalf;

(e) an association of individuals to which clause (b),(c), or (d) does not apply, by the principal officer , or the person managing the business;the Government, by a person duly authorised to act on its behalf.

(5) The employer effecting deduction of tax at source as required under sub-section (1) of section 28 of the Act, shall apply for registration to the Appropriate Assessing Authority in prescribed Form VAT-XXIV hereto and no registration/renewal fee shall be payable on such application.

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Download Goa Vat Form – XXI

Download Goa Vat Form– XXI Application For Enrollment As A Sales Tax Practitioner

As per Goa Vat Rule 56. Conditions regarding enrollment of Sales Tax practitioner.

(1)Sales Tax Practitioner appearing before any authority as provided under clause (c) of section 82 of the Act shall possess the following qualifications:

He should have passed, a degree examination in Commerce or in Economics of any Indian University established by law for the time being in force; or

a degree examination of any foreign university recognized by any Indian University as equivalent to the degree examination mentioned in clause (a) above; or any other examination notified by the Government for this purpose; or

possess qualification of an auditor of a company in the State of Goa referred to in section 226 of the Companies Act, 1956 (Central Act 1 of 1956);

(2) The person who is presently enrolled as Sales Tax Practitioner as on the date preceding the appointed day under the earlier law shall continue to be Sales Tax Practitioner under the Act.

(3) A retired officer of the Sales Tax Department/Commercial Tax Department not below the rank of Sales Tax Inspector/Commercial Tax Inspector is eligible to enroll as Sales Tax Practitioner after one year from the date of his superannuation or voluntary retirement, subject to payment of fees specified.

(4) The fees for enrollment as a Sales Tax Practitioner shall be Rs.500/- to be deposited by a challan.

(5) The Sales Tax Practitioner shall apply for enrollment to the Commissioner in Form VAT- XXI hereto.

(6) The certificate of registration as a Sales Tax Practitioner shall be

issued by the Commissioner in Form VAT- XXII.

(7) The authorization to represent any person before any authority in any proceedings under the Act or rules as provided under sub-section (1) of section 82 of the Act shall be given in Form VAT – XXXII.

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Download Goa Vat Form – XXVII

Download Goa FORM– XXVII Quarterly Statement Of Tax Deducted At Source

As per Goa Vat Rule 25 Certificate for tax deduction at source.-

(1) The tax deducted at source referred to in sub-section (2) of section 28 of the Act shall be remitted as under:-

(i) the employer effecting deduction of tax under sub-section (1) of section 28 of the Act, shall pay the tax deducted every month within the time as laid down under rule 24 into the appropriate Government treasury and every such remittance shall be accompanied by challan in Form VAT – XVIII hereto.

(ii) The challan shall be filled in quadruplicate. The original shall be retained by the employer for records after making the payment. The duplicate shall be furnished by the employer to the Commissioner along with the statement specified in sub-rule(2) of this rule. The triplicate copy shall be retained by the Treasury and the quadruplicate copy shall be sent by the Treasury Officer to the Appropriate Assessing Authority.

(2) Issue of certificate for deduction of tax at source.

(i) The certificate referred to in sub-section (3) of section 28 of the Act, shall

be in Form VAT – VII hereto and it shall carry serial number and date and shall be signed by the employer effecting the tax deduction or his authorized representative.

(ii) The certificate shall be issued within fifteen days from the end of the quarter during which the deduction is effected.

(iii) Every such certificate shall be issued in quadruplicate. The original and the duplicate shall be made over to the contractor in respect of whom deduction is effected. The contractor shall furnish the original along with his return to the Appropriate Assessing Authority retaining the duplicate for his record. The employer shall retain the quadruplicate for his record and send the triplicate to the Commissioner with the statement in Form VAT – XXVII hereto within thirty days from the end of the quarter to which the statement relates.

(iv) Every employer effecting tax deduction at source and issuing certificate

in Form VAT – VII shall maintain proper record of certificates of tax deduction issued in Form – VAT XXVIII hereto which shall be open for inspection to the officers of Commercial Tax Department at all reasonable time. In case where records are maintained in electronic system, the Commissioner, may dispense with the maintenance of records in Form VAT – XXVIII, subject to such conditions as he may impose.

(3) Non-deduction of tax at source or deduction of tax at lower rate following conditions shall apply. A works contractor executing works contract may make an application to the Commissioner seeking exemption from deduction of tax or deduction at lower rates by such authorities in respect of the works contracts executed, subject to the following conditions, namely:-

(i) The works contractor is a registered dealer for a period of not less than 3 years;

(ii) The works contractor is not in arrears of any tax or other amount due under the Act on the date of application;

(iii) The works contractor is not a non-resident dealer;

(iv) The application shall be made within 90 days from the date of the commencement of the works contract if he has commenced the works contract during the course of the year;

(v) The works contractor proves to the satisfaction of the Commissioner, that, in respect of the works contract allotted, required tax will be deducted at source or has been deducted and deposited in the Treasury from the account of sub-contractor.

(vi) The works contractor shall furnish such security as the Commissioner may demand;(vii) The exemption or reduction granted in the amount of deduction, is liable to be withdrawn forthwith, if the works contractor commits the default in filing the returns or in payment of tax payable under the Act within the time prescribed

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Download Goa Vat Form – XXIX

Download Goa Form – XXIX Application for claim of reimbursement of tax paid on purchases

As per Goa Vat Rule 5 Reimbursement of tax to specialized agencies of UNO, etc.

Any specialized agencies of United Nation Organizations, etc claiming reimbursement of tax under sub-section (1) of section 6 of the Act, shall submit their claim for such reimbursement to the Commissioner in Form VAT – XXIX along with the sale bill in original for the purchase of the goods from a registered dealer within a period of three months from the date of such purchase. No such claim for reimbursement shall be entertained if the amount of tax involved is less than Rs. 5000/ in any single transaction.

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Download Goa Vat Form – XXVIII

Download Goa Form – XXVIII Register For Tax Deduction At Source

As per Goa Vat Rule 25 Certificate for tax deduction at source.-

(1) The tax deducted at source referred to in sub-section (2) of section 28 of the Act shall be remitted as under:-

(i) the employer effecting deduction of tax under sub-section (1) of section 28 of the Act, shall pay the tax deducted every month within the time as laid down under rule 24 into the appropriate Government treasury and every such remittance shall be accompanied by challan in Form VAT – XVIII hereto.

(ii) The challan shall be filled in quadruplicate. The original shall be retained by the employer for records after making the payment. The duplicate shall be furnished by the employer to the Commissioner along with the statement specified in sub-rule(2) of this rule. The triplicate copy shall be retained by the Treasury and the quadruplicate copy shall be sent by the Treasury Officer to the Appropriate Assessing Authority.

(2) Issue of certificate for deduction of tax at source.

(i) The certificate referred to in sub-section (3) of section 28 of the Act, shall

be in Form VAT – VII hereto and it shall carry serial number and date and shall be signed by the employer effecting the tax deduction or his authorized representative.

(ii) The certificate shall be issued within fifteen days from the end of the quarter during which the deduction is effected.

(iii) Every such certificate shall be issued in quadruplicate. The original and the duplicate shall be made over to the contractor in respect of whom deduction is effected. The contractor shall furnish the original along with his return to the Appropriate Assessing Authority retaining the duplicate for his record. The employer shall retain the quadruplicate for his record and send the triplicate to the Commissioner with the statement in Form VAT – XXVII hereto within thirty days from the end of the quarter to which the statement relates.

(iv) Every employer effecting tax deduction at source and issuing certificate

in Form VAT – VII shall maintain proper record of certificates of tax deduction issued in Form – VAT XXVIII hereto which shall be open for inspection to the officers of Commercial Tax Department at all reasonable time. In case where records are maintained in electronic system, the Commissioner, may dispense with the maintenance of records in Form VAT – XXVIII, subject to such conditions as he may impose.

(3) Non-deduction of tax at source or deduction of tax at lower rate following conditions shall apply. A works contractor executing works contract may make an application to the Commissioner seeking exemption from deduction of tax or deduction at lower rates by such authorities in respect of the works contracts executed, subject to the following conditions, namely:-

(i) The works contractor is a registered dealer for a period of not less than 3 years;

(ii) The works contractor is not in arrears of any tax or other amount due under the Act on the date of application;

(iii) The works contractor is not a non-resident dealer;

(iv) The application shall be made within 90 days from the date of the commencement of the works contract if he has commenced the works contract during the course of the year;

(v) The works contractor proves to the satisfaction of the Commissioner, that, in respect of the works contract allotted, required tax will be deducted at source or has been deducted and deposited in the Treasury from the account of sub-contractor.

(vi) The works contractor shall furnish such security as the Commissioner may demand;

(vii) The exemption or reduction granted in the amount of deduction, is liable to be withdrawn forthwith, if the works contractor commits the default in filing the returns or in payment of tax payable under the Act within the time prescribed

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Download Goa Vat Form – XXV

Download Goa Vat FORM -XXV Registration Certificate for an Employer

As per Goa Vat Rule 15 Grant of registration certificate.-

(1) The Appropriate Assessing Authority, on making such enquiries as it may think necessary and on being satisfied of the geniuses of the information furnished and on ascertaining that the registration fee as specified in the second Schedule hereto has been paid, he shall register the dealer and shall issue a certificate of registration in Form VAT-II.

(2) In the case of an employer effecting tax deduction at source, the registration certificate shall be issued in Form VAT-XXV hereto which certificate shall be valid for the year in which it is issued or up to such period as specified therein.

(3) The certificate of registration issued to the dealer,-

(a)shall take effect or be valid from the date of commencement of liability to pay tax if application for registration is made within the period specified in sub-rule(1) of Rule 14. or

(b)shall take effect or be valid from the date on which the application has been filed with the Appropriate Assessing Authority, if such application is made after the expiry of the aforesaid period:

(c)shall take effect in case of an application under sub-section(3) of

section 18 of the Act, from the date of application or from such further date as the Appropriate Assessing Authority may by Order fix:

Provided that in case of an employer effecting deduction of tax at source, the certificate shall take effect or be valid from the date on which the deduction of tax at source is made or contractor’s account is credited towards the payment of such deduction, whichever is earlier;

(4)The registration certificate initially issued shall be valid for a period of three years except for registration certificate issued to person or dealer making application under sub-section(3) of section 18 of the Act, which shall be valid for the year in which it is granted or for such further period not exceeding one year.

(5)Any registered dealer may obtain from the Appropriate Assessing Authority, on payment of fee of Rs.100/- and on production of receipt thereof from a Government treasury, a duplicate copy of any registration certificate issued to him and which may have been lost/destroyed/defaced.

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Download Goa Vat Form – XXVI

Download Goa Vat Form – XXVI Application For Refund Of Tax

As per Goa vat Rule 9 Refund in case of export.-

A dealer whose sales are in the course of export out of territory of Indiawithin the meaning of sub-section(1) and sub-section(3) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), shall furnish an application in Form VAT- XXVI to the Appropriate Assessing Authority for claim of refund of input tax paid by him, alongwith the return in Form VAT-III.

The Appropriate Assessing Authority shall verify the correctness of the

claim of such refund and on being satisfied , shall issue the refund voucher in Form VAT- XII which shall be credited to the declared bank account of the dealer in the manner specified under rule 30 within three months from the date of filing of application claiming the refund. Interest due, if any, on refunds as provided under sub-section(2) of section 33 of the Act, shall be paid to the dealer along with the principal amount in the manner as provided in rule 30 .

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Download Goa Vat Form –XXXII

Download Goa Vat Form –XXXII Letter Of Authority

As per Goa Vat Rule 56 (7) Conditions regarding enrollment of Sales Tax practitioner.

(1)Sales Tax Practitioner appearing before any authority as provided under clause (c) of section 82 of the Act shall possess the following qualifications: He should have passed,

(a) a degree examination in Commerce or in Economics of any Indian University established by law for the time being in force; or

(b) a degree examination of any foreign university recognized by any Indian University as equivalent to the degree examination mentioned in clause (a)

above; or

(c) any other examination notified by the Government for this purpose; or

(d) possess qualification of an auditor of a company in the State of Goa

referred to in section 226 of the Companies Act, 1956 (Central Act 1 of

1956);

32

(2) The person who is presently enrolled as Sales Tax Practitioner as on the

date preceding the appointed day under the earlier law shall continue to be

Sales Tax Practitioner under the Act.

(3) A retired officer of the Sales Tax Department/Commercial Tax

Department not below the rank of Sales Tax Inspector/Commercial Tax

Inspector is eligible to enroll as Sales Tax Practitioner after one year from

the date of his superannuation or voluntary retirement, subject to payment

of fees specified.

(4) The fees for enrollment as a Sales Tax Practitioner shall be Rs.500/- to be

deposited by a challan.

(5) The Sales Tax Practitioner shall apply for enrollment to the Commissioner

in Form VAT- XXI hereto.

(6) The certificate of registration as a Sales Tax Practitioner shall be

issued by the Commissioner in Form VAT- XXII.

(7) The authorization to represent any person before any authority in any

proceedings under the Act or rules as provided under sub-section (1) of

section 82 of the Act shall be given in Form VAT – XXXII.

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