Goa Value Added Tax (Eleventh Amendment) Act, 2019

Mar 22, 2019 | by Avantis RegTech Legal Research Team


The Legislative Assembly of Goa has published a Bill of Goa Value Added Tax (Eleventh Amendment) Act, 2019 to further amend the Goa Value Added Tax Act, 2005.

Some of the major amendments in the Goa Value Added Tax Act, 2005, are as under:

•Amendment in Section 10 which specifies the procedure for Input Tax Credit Exceeding Tax Liability:

1)In Sub-section (1), the expression “or under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000)” shall be omitted and Sub-section (2C) shall be omitted;

2)Sub-sections (2); (2A) and (2B) has been substituted.

It is amended so as to enable the dealers who have not applied for carry forward of unutilized or excess input tax credit by filing or furnishing application under the Goa GST Act, to claim a refund of the excess input tax credit available as on June 30, 2017.

•In Section 18(3) which specifies the procedure for obtaining certification of registration after the words “engaged in business”, the words “of dealing in goods” will be inserted, so as to ensure that voluntary registrations are obtained only by those persons doing business in the goods which are within the purview of the Goa VAT Act.

•Insertion of a new section:

After Section 39 of the principal Act, the following section will be inserted, namely:

Section 39A: Review by Authorities, so as to provide the procedure for filing of review application under Section 39.

•Amendment of Section 55 which specifies the provisions regarding penalty for failure to file a return:

In sub-section (1), the expression “plus an amount equal to simple interest @ 18% per annum or at such rate as the Government may specify by notification, from time to time, on the tax payable for the return period” will be omitted, so as to minimize the quantum of penalty to be paid by the person for failure to file return in time.

[Bill No. 9 of 2019]

Click here to download a Bill.


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