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Chapter
I - PRELIMINARY |
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1 |
Short
title, extent and commencement |
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2 |
Definitions
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Chapter
II - INCIDENCE AND LEVY OF TAX |
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3 |
Incidence
of Tax |
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4 |
Taxes
payable by a dealer or a person |
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5 |
Levy
of value added tax on goods specified in the schedule
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6
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Reimbursement
and exemption of tax |
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7
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Composition
of Tax |
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8 |
Net
Tax of a Registered Dealer |
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9 |
Input
Tax Credit |
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10 |
Input
Tax Credit exceeding Tax Liability
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11 |
Tax
Invoice, Sale Bill or Cash Memorandum
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12 |
Credit
And Debit Notes |
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Chapter
III - SALES TAX AUTHORITIES AND TRIBUNAL |
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13 |
Sales
tax authorities |
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14 |
Tribunal
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Chapter
IV - REGISTRATION OF DEALERS, AMENDMENT
AND CANCELLATION OF CERTIFICATE OF REGISTRATION |
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15 |
Persons
Appointed under Section 13 and Members of Tribunal
to be Public Servants |
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16 |
Powers
of Tribunal and Commissioner |
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17 |
Indemnity
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18 |
Registration
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19 |
Special
Provision regarding Liability To Pay Tax in certain
Cases |
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20 |
Liability
of Partners |
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21 |
Amalgamation
of Companies |
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22 |
Information
to be furnished regarding Changes In Business,
etc |
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23 |
Dealer
to declare the name of Manager of Business and
Permanent Account Number |
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Chapter
V- RETURNS, ASSESSMENT ETC. |
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24 |
Returns
& Payment of tax, etc. |
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25 |
Payment
of tax, etc. |
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26 |
Collection
of Tax by registered dealer |
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27 |
Unauthorised
collection of tax and forfeiture thereof |
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28 |
Tax
Deduction at Source |
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29 |
Assessment |
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30 |
Provisional
Assessment |
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31 |
Assessment
of escaped turnover |
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32 |
Protective
assessment |
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33 |
Refund
and Payment of Interest on Amount Refundable |
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34 |
Provisional
refund of tax in special circumstances |
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Chapter
VI |
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35 |
Appeals |
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36 |
Appeal
to the Tribunal |
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37 |
Review
by Tribunal |
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38 |
Revision
to High Court |
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39 |
Revision/Review
by Commissioner |
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40 |
Burden
of Proof |
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41 |
Power
to rectify error apparent on the record |
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42 |
Power
to transfer proceedings |
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43 |
Delegation
of powers |
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Chapter
VII |
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44 |
Offences
relating to registration |
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45 |
Offences
related to tax invoices, credit notes, and debit
notes |
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46 |
Failure
to file a return |
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47 |
Failure
to comply with recovery provisions |
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48 |
Failure
to maintain proper records |
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49 |
Improper
use of tax payer identification number |
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50 |
False
or misleading statements |
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51 |
Obstructing
taxation officers |
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52 |
Offences
by companies |
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53 |
Compounding
and Cognizance of Offences |
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54 |
Penalty
for failure to register |
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55 |
Penalty
for failure to file return |
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56 |
Penalty
for failure to pay tax when Due |
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57 |
Penalty
on unauthorised collection of tax |
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58 |
Penalty
in relation to records |
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59 |
Penalty
in relation to false or Misleading Statements |
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60 |
Refund
of Penalty in Case of Prosecution |
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61 |
Power
to summon witness and production of records etc. |
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62 |
Rounding
off the tax, etc. |
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Chapter
VIII |
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63 |
Special
mode of recovery |
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64 |
Special
powers for recovery of tax as arrears of land
revenue |
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65 |
Provisional
attachment to protect revenue in certain cases |
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66 |
Liability
under this act to be the first charge |
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67 |
Transfer
to defraud revenue void |
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Chapter
IX |
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68 |
Applicability
of all the Provisions of this Act or any Earlier
Law to Person Liable to Pay Tax under this Act |
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69 |
Instructions
to sub-ordinate authorities |
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Chapter
X |
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70 |
Accounts
to be a audited in certain cases |
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71 |
Assessment
proceedings etc. Not to be invalid on certain
grounds |
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72 |
Accounts
to be maintained by dealers |
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73 |
Production
and inspection of accounts and documents and search
of premises |
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74 |
Cross-checking
of transactions |
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75 |
Establishment
of Check Posts for Inspection of Goods in Transit |
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Chapter
XI |
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76 |
Survey |
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77 |
Automation |
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78 |
Power
to collect statistics |
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79 |
Disclosure
of information by a public servant |
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80 |
Disclosure
of Information Required under Section 79 and Failure
to Furnish Information or Return under that Section |
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81 |
Publication
and Disclosure of Information Regarding Dealers
and other Persons in Public Interest |
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Chapter
XII |
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82 |
Appearance
before any authority in proceedings |
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83 |
Power
to make rules |
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84 |
Declaration
of stock of goods held on the appointed day |
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85 |
Bar
to certain proceedings |
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86 |
Repeals |
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87 |
Savings |
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88 |
Construction
of references in any repealed law to officers, authorities,
etc. |
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89 |
The
Goa Sales Tax Deferment-Cum-Net Present Value Compulsory
Payment Scheme, 2003 |
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90 |
Removal
of difficulties |
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VAT
Act - Goa 
