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State of Goa - Section

Section 40 in Goa Tax on Entry of Goods Rules, 2000

40. Fee for clarification of rate of tax.

(1)The fee payable for seeking clarifications under sub-section (5) of section 26 of the Act shall be one hundred rupees;
(2)The fee specified in sub-rule (1) shall be paid by way of Crossed Demand Draft in favour of the Commissioner Panaji, Goa, or deposited in the Government Treasury by challan in Form-27 hereto.Form 1[See rule 4(2)]Application for the grant of a Registration Certificate as a dealer under Goa Tax on Entry of Goods Act, 2000To,The Registering Authority,...................................................................................................I, ......................................................................, son of ................................................... carrying on business whose particulars are given below, hereby apply for Registration under Rule 4 of the Goa Tax on Entry of Goods Rules, 2000.
(1)Name and full postal address of the applicant (if there is a trade name the trade name shall also be given)......................................................................................................
(2)Name and address of the Manager of the business, if a Manager has been so appointed ..............................................................................................................................................................
(3)Name and address and status of the person who signs this application (as regards status, state whether proprietor, manager, director, partner ...........................................................................
(4)Name and full postal address of the principal place of business (with particulars of building, name and number, ward name and number, road name, street name etc.)................................. .........................................................................................
(5)Name and full postal address of all the other places of business elsewhere in the State with particulars of building name and number, ward name and number, road name, street name, etc., for each place of business (if the space in this column is found to be insufficient additional sheet may be used and duly signed) ..............................................................................................................
(6)Complete list of godown in which the (scheduled goods) are stored and address of every such godown ........................................................................................................................................
(7)Date of commencement of business ..........................................................................................
(8)The language in which the accounts are kept and maintained .................................................
(9)The accounting year followed by the applicant ......................................................
(10)Whether the applicant is a proprietor, firm, company, society, club, association of persons, Hindu undivided family, or trust, etc. (here give full description).......................................................
(11)Name(s) and address(es) of the proprietors, partners, members, all persons having any interest in the business (additional sheets with the following columns shall be used, if necessary.) ..............................................................................................................................................................
Sl. No. Name in full of each person Name of father of each person Age of each person Permanent postal address of each person Present postal address of each person Extent of interest of each person in the business Signature of person Name, address and signature of witness attestingsignature
(1) (2) (3) (4) (5) (6) (7) (8) (9)
.............................................................................................................................................................................................................................................................................................................................................................................................................
(12)Whether business is wholly wholesale, or mainly wholesale and partly retail, whether manufacturer etc. (here enter the general nature of business conducted by the dealer) ...................... ..........................................................................................................................................
(13)The total value of purchases/stock receipts of scheduled goods in the year preceding that to which the application is submitted .............................................................................
(14)Actual value of purchases/stock receipts of scheduled goods in the year upto the date of submission of the application ..............................................................................................................
(15)Amount of registration fee paid with particulars of Receipt No. and date .............................
(16)Amount of fee paid for copies of certificate for the other places of business with particulars of receipt No. and date, challan No. and date, cheque No. and date/name of the Treasury/Bank etc. ............................................DeclarationI, ................, son of ............... hereby declare that to the best of my knowledge and belief the information contained in this application given above is true and correct.Place:Name, address and signature if the person signing with status and relationship to the dealer (here state manager, director, partner, etc.)Dated:(For official use by the Registering Authority)
(1)Date of receipt of application ....................................................................................................
(2)Nature of order passed by the Registering Authority in the application ...................................
(3)Licence No. and date, if any ......................................................................................................
(4)Date of issue of Registration Certificate ..................................................................................Signature of the registering authority with dateForm 2[See rule 4(4)]Certificate of RegistrationRegistration No.This is to certify that **Here enter the name and style under which the business is carried on. Whose principal place of business is situated at ............ has been granted a registration under section 4 of the Goa Tax on Entry of Goods Act, 2000, subject to the provisions of the said Act and the Rules framed thereunder and also to the following conditions:
(1)This Certificate should be exhibited at a conspicuous place within the premises of the business.
(2)A correct account should be kept of the daily transactions at the place of business.
(3)A registered dealer shall afford all facilities for the checking of his stock and shall, at all reasonable times, produce for inspection accounts or other documents and shall furnish fully and correctly any information in his possession as may be required for the purpose of these Rules by any officer empowered in this behalf.
(4)The prescribed statement(s) and returns should be sent to the prescribed authority within the prescribed time.
(5)This Registration Certificate should not be transferred or sold nor should it be amended without the permission of the registering authority which should be applied for and obtained.
(6)All corrections in this certificate should be made and attested by the registering authority.
(7)The registered dealer shall be responsible for all the acts of his manager, agent or servant.The dealer has additional places of business as noted below:
(a)
(b)
(c)
(d)This Registration Certificate is valid from ........................................ until cancelled.
Dated:SignedRegistering AuthorityForm 3[See rule 8(1)]Monthly Statement of Tax
(1)Month and year.
(2)Registration Certificate No. under the Goa Tax on Entry of Goods Act, 2000.
(3)Name and full address of the dealer.
(4)Style of business.
(5)Status.
(6)Tax payable for the month (as per Table below).
(7)Tax paid (Challan/Receipt No. and date to be furnished).
(8)Balance due/Excess paid.DeclarationI, .................. do solemnly declare that to the best of my knowledge and belief the information furnished in the above statement is true and complete and that it relates to the month covering the period from ............... to ........................Place:Date:SignatureName of the SignatoryProprietor/Partner/Manager/DirectorDetails of the value of Scheduled Goods dealt in during the month and Tax payable
Sl. No. Description of the goods Total value of goods purchased//received (bothfrom within and outside the State) Value of goods purchased//received from withinthe local area Value of goods purchased/ /received from outsidethe local area but returned to the suppliers Value of goods purchased/ /received from outsidethe local area, but sent out of the local area otherwise than byway of sale excluding the amount shown under col. 4 (b) Purchased value of motor vehicle Imported fromoutside the State on which tax has already been paid by filingstatement in Form 4 Total deductions 4(a)+4(b)+ 4(c)+4(d) Total value of goods liable to tax (3-5) Rate of tax Tax due (Rs. Ps.)
(1) (2) (3) 4(a) 4(b) 4(c) 4(d) (5) (6) (7) (8)
(i)                    
(ii)                    
(iii)                    
(iv)                    
(v)                    
(vi)                    
(viii)                    
(ix)                    
(x)                    
(xi)                    
(xii)                    
(xiii)                    
(xiv)                    
(xv)                    
(xvi)                    
Total
Form 4(See rule 27)Return for turnover and Tax payable by an importer of the Motor Vehicle under the Goa Tax on Entry of Goods Act, 2000
(1)Name and address of the importer :...........................................................................................
(2)Registration Certificate No.(if registered): ......................................
(3)Period of import: From ............................................. to ....................................I. Description of motor vehicles imported into the local area from any place outside the State:
Class of motor vehicle Model Engine No. Chassis No. Purchase value Rate of Tax Tax payable Tax paid Balance due excess paid
(1) (2) (3) (4) (5) (6) (7) (8) (9)
II. Tax paid challan No. ......................................................................................................................DeclarationI, ................... do solemnly declare that to the best of my knowledge and belief the information furnished in the above return is true and complete and that it relates to the period mentioned above.SignatureName of the signatoryForm 5[See rule 8(2)]To,The Dealer,Take notice that according to the statement sent by you for the month .........under section 18(1) of the Goa Tax on Entry of Goods Act, 2000, you are liable to pay tax of Rs. ............ only for the month of ............... which is still payable by you. You are hereby called upon to pay the said amount within ten days from the date of service of this notice by remittance to the Government Treasury by challan in Form-27 failing which the amount will be recovered as provided under, sub-section (2) of section 19 of the said Act.Value of goods as provisionally determined by the Assessing Authority in respect of
Nature of goods Rate of Tax Tax
  Total  
  Total  
Place:Assessing AuthorityDate :Form 6[See rule 8(3)]NoticeTo,............................................................................................Registration Certificate No. .......................Take notice that you have been provisionally assessed under the Goa Tax on Entry of Goods Act, 2000 to a tax of Rs. ........... (Rupees) ................................................................ (in words) ....................... only for the month covering the period from .......................to ......................... after deducting the tax already paid, you have to pay a further sum of Rs. ..................(Rupees)................. ................ (in words) only. This balance of tax shall be paid within 30 days from the date of service of this notice, by remittance into the Government Treasury by challan in Form-27, failing which the amount will be recovered in accordance with sub-section (4) of section 19 and you will also be liable to penalty as provided in sub-section (2) of Section 19.
(i) Total Tax provisionally assessed Rs.
(ii) Less Tax paid provisionally under sub-rule (1) and/or (2)of Rule 7 Rs.
(iii) Balance of tax due Rs.
Place:Date:Signature of the AssessingAuthority.Form 7[See rule 8(4)]Certificate of Exemption from Submission of ReturnsWhereas ...................... (dealer) holding R.C. No. ................................date............... and carrying on business known as .............................. in the district of ................. situated at...........has shown to my satisfaction that goods dealt in by are not eligible to tax under the provision of the Goa Tax on Entry of Goods Act, 2000. It is hereby certified that the said ..................... (dealer) is not required to furnish any statement in Form-3 appended to the Tax on Entry of Goods Rules, 2000 during the year ending ....................the day of ................ year.Place:SignatureDesignationDate:Renewal
Date of renewal Year for which renewed Signature and Designation of theIssuing/Assessing Authority
(1) (2) (3)
Form 8[See rule 11(3) (i)]Proposition NoticeTo,........................................Registration Certificate No. ...........................................................................................................Whereas being liable to pay tax under the Goa Tax on Entry of Goods Act, 2000, you have failed to submit the return of turn-over in Form-28 within the time prescribed under Rule 11, for the period ........................... I propose to determine and assess the tax payable by you to the best of my judgment under section 14 and also to direct the payment of penalty under sub-section (5) of section 14.You are hereby given an opportunity of being heard accordingly, you are required to attend in person or by a legal practitioner or by an agent authorised in writing at (place) ................................. at (time).................. on (date) ......................................and to show cause why you should not be assessed to tax and penalty for the said period. You may produce or cause to be produced your account books and other documents and file the return for scrutiny and consideration while making the assessment.Place:Date:SignatureDesignationForm 9[See rule 11 (3)(ii)]Office of the Entry Tax Officer Ward Dated Proposition NoticeTo,Shri ..............................................................................Whereas I am of the opinion that the return of value of goods in Form-28 of the year ending ............................... submitted by you is incorrect and incomplete, I propose to determine your total value of the goods for the said period to the best of my judgement at Rs. ................ and Rs. ...................................respectively. The reason for non-acceptance of the return and the basic of the proposed assessment are furnished below. You are hereby called upon to show cause against the proposed assessment, adducing evidence, if any, either in person or through a legal practitioner an agent authorised in writing, at ............................a.m./p.m. on.................. at my office at .............................................. failing which it will be presumed that you have no objections to the proposed assessment and orders as deemed fit will be passed.Place:Date:Assessing AuthorityForm 10[See rule 11(5), 24 and 25]Year of Assessment:Registration Certificate No.To,....................................................................................NoticeTake notice that you have been finally assessed under Goa Tax on Entry of Goods Act, 2000, of Rs. ................................ (Rupees ................................ ............. (in words) only, for the year ending..........the period upto and inclusive of the date of discontinuance of business, and that, after deducting the total amount of the payment already made by you towards the tax for the year, you have to pay a further sum of Rs......... (Rupees ............... (in words) only). This balance of tax shall be paid within thirty days from the date of service of this notice by remittance into the Government Treasury, by challan in Form-27 failing which the amount will be recovered as if it were an arrear of land revenue and you will be liable to penalty as provided in section 19 of the Goa Tax on Entry of Goods Act, 2000.Total Tax payableTotal Tax paidBalance dueDate of assessmentSignature of the AssessingAuthorityPlace:Date:Form 11[See rule 11(5)]Year of Assessment:Registration Certificate No.To,............................................................................................................NoticeTake notice that you have finally assessed under the Goa Tax on Entry of Goods Act, 2000, a tax of Rs .................... (Rupees) .............. (in words) only for the year ending ............ The total amount of tax paid by you already is Rs .................. (Rupees ........................ (inwords) only) that is ......... in excess of the tax due.