Download OG-I-No. 18 Ex 1 - Government Printing Press

Reg. No. GR/RNP/GOA/32
RNI No. GOAENG/2002/6410
Panaji, 7th August, 2006 (Sravana 16, 1928)
SERIES I No. 18
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance Revenue and Control Division
Notification
4/5/2005-Fin (R&C) (31)
In exercise of the powers conferred by section 83 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005),
and all other powers enabling it in this behalf, the Government of Goa hereby makes the following rules so as to
further amend the Goa Value Added Tax Rules, 2005, as follows, namely:
1.Short title and commencement.- (1) These rules may be called the Goa Value Added Tax (Third Amendment)
Rules, 2006;
(2) They shall come into force
from the date of their publication in the Official Gazette;
3.Substitution of Forms VAT III and VAT XV.- For forms VAT III and VAT XV appended to Goa Value Added Tax
Rules, 2005 (hereinafter called the principal Rules).
Form VAT - III [See rule 23(1) of the Goa Value Added Tax Rules, 2005]
Return of Sales and of tax payable for the period from
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF GO
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwise
Exempted
Taxable
(@ 1%)
(i) Imports from out of India.
...................
to
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
(1) TIN:- D D M M y y y y
(iv) Local purchases from registered dealers
(a) Against tax invoices
..................
(b) Against restricted tax
(2) Name of the dealer
invoice
..................
(v) Local purchases from compo
sition dealers and unregistered
(3) Address of the dealer
dealers
...................
(vi) Others
...................
/date of registration
(4)(ii)
Turnover,
taxable on
turnover
sales and computation of output tax. Anount
ITC admissible
capitalofgoods
B. Deductions
(from
the
above
sale)
(iii) ITC carried over from previous tax period
(1) Sales of exempted goods under rule 4(1)(b) .........................................................................
(iv) Entry tax paid, if any (photocopy of challans to be enclosed)
(2) Sales on which no tax is leviable under rule 4(1)(a) ......................................................................
75%inofthe
netcourse
tax liability
under the
Netunder
Present
Compulsory
(3)(v)
Sales
of inter-state
trade
ruleValue
4(1)(c)
......................................................................
Payment
Scheme
2005
(4) Sales in the course of import into or export out of India under rule 4(1)(c) ......................................................................
to b(v)
(5)Total
Valueofofb(i)
goods
transferred or dispatched out of the State otherwise than by way of sales. (stock transferred) under rule 4(1)
ITC of 7(a) & (b)
(e)Total
......................................................................
(6)(c)
Value
of goods
sent
sale toof:local agents under rule 4(1)(f) ......................................................................
Reverse
credit
on for
account
(7)B.
The
amount
of sale
of goods
returned
within
the- VII)
prescribed
No.
and date
of TDS
Certificates
(Form
VAT
1. 2. 3. time
Total
i.e. six months under rule 4(1)(d) ......................................................................
(8) Sum allowed as cash discount in the bill/tax invoice if it is included in the above sale under section 2(ad).
......................................................................
(Attach separate statement if space is insufficient) Total paynents 12A & 12B
Particulars
Total of (1) to(a)
(8)Gross
......................................................................
sales
Add: (b) Goods returned debited to accounts
C. Taxable Turnover of sales (A - B) ......................................................................
(c) Excise collection (if separately not credited to sales account)
Saleswise
of capital
goodsof sales and output tax Value Tax
(5)(d)
A. Rate
bifurcation
(e) Other sales
(f) Other adjustment (if any), specify
Total (a to f)
Less: (g) Tax (VAT/CST)
(h) Goods returned in the prescribed manner within the prescribed time
(i) Labour charges incase of works contract (if included in (a) above):
(j) Other adjustments (if any), specify:
GROSS TOTAL TURNOVER UNDER THE ACT
Less: (k) Turnover of exempted goods within the State
(l) Sales on which no tax is leviable (SEZ etc.):
(m) Turnover of export/import or in the course of export/import outside the
country covered by section 5(1), 5(2) and 5(3) of t
(n) Interstates sales:
(o) Value of Interstate branch transfers/consignment transfers:
(p) Other deduction (if any, please specify):
(q) BALANCE TURNOVER
16. A. DETERMINATION OF OUTPUT TAX SALES:
RATE OF TAX
1%
4%
12.5%
20%
Others
TOTAl
OFFICIAL GAZETTE - GOVT. OF GOA
SERIES I No. 18 (EXTRAORDINARy)
16B. TOTAL TAX COLLECTED IN THE yEAR:
(a) Under the Goa Value Added Tax Act:
TURNO
1.
2.
3.
4.
Sales taxable @ 1%
Sales taxable @ 4%
Sales taxable @ 12.5%
Sales of goods specified in Schedule 'C' (give rate wise)
............................. .....................
B. Total ............................. ......................
C. Sale of capital goods and industrial inputs claimed under entry (23) and (53)Amount of sales @4%
respe. of Schedule 'B' and included in taxable @ 4% sales shown above. Capital Goods Industrial inputs
Rs. Rs.
(Please enclose separate statement of sales alongwith respective declaration in Form Vat - XXX and Form VAT - XXXIII)
(6) Turnover of purchases
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF GO
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwise
Exempted
Taxable
(@ 1%)
(i) Imports from out of India.
...................
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
(iv) Local purchases from registered dealers
(a) Against tax invoices
..................
(b) Against restricted tax
invoice
..................
(v) Local purchases from compo
sition dealers and unregistered
dealers
...................
(vi) Others
...................
/date of registration
(ii) ITC admissible on capital goods
(iii) ITC carried over from previous tax period
(iv) Entry tax paid, if any (photocopy of challans to be enclosed)
(v) 75% of net tax liability under the Net Present Value Compulsory
Payment Scheme 2005
Total of b(i) to b(v)
Total ITC of 7(a) & (b)
(c) Reverse credit on account of:
Total
turnover
of
purchases
..................................................................................................................................................................
.................
..................................................................................................................................................................
................
(Please enclose separate statement of purchases, if any made against declaration Form VAT - XXX or Form VAT - XXXIII)
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF GOA
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwise
Exempted
Taxable
(@ 1%)
(i) Imports from out of India.
...................
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
(iv) Local purchases from registered dealers
(a) Against tax invoices
..................
(b) Against restricted tax
invoice
..................
(v) Local purchases from compo
sition dealers and unregistered
dealers
...................
(vi) Others
...................
/date of registration
ITC Tax
admissible
(7)(ii)Input
Credit on capital goods
ITCadmissible
carried over
fromtax
previous
tax period
(a)(iii)
Total
input
on purchases
covered under item 6(iv) above ............................
(b)(iv)
Add:
Entry tax paid, if any (photocopy of challans to be enclosed)
(i)(v)
ITC
admissible
onliability
account
of opening
heldValue
on appointed
date/
75%
of net tax
under
the Netstock
Present
Compulsory
(i)Payment
Goods (purchases)
returned
within
the
prescribed
time
...........................
Scheme 2005
Total
of
b(i)
to b(v) (4%) - section 6(3) ............................
(ii) On stock transfer
Total ITC of 7(a) & (b)
(c) Reverse credit on account of:
B.Apportionment
No. and date offorTDS
Certificates of
(Form
VATgoods
- VII) ...........................
1. 2. 3. Total
(iii)
manufacturing
exempt
(iv) Any of the contingencies covered under sub-section (2), (3), (5) & (6) of section 9. ..........................
(v)(Attach
Othersseparate
(please specify)
............................
Total reduction
[C(i) to 12A
C(v)]&...........................
statement
if space is insufficient)
Total paynents
12B
Particulars
(8) Total input tax credit [7(a) & 7(b)-7(c)] ...........................
(a) Gross sales
(9)Add:
Amount
of tax payable/refundable/carried
forward (5B-8) ............................
(b) Goods
returned debited to accounts
(10) Outstanding liability to be set off against excess ITC, if any, under Amount
(c) Excise collection (if separately not credited to sales account)
(i) Goa VAT Act ............................
(d) Sales of capital goods
(ii) Goa Sales Tax Act ............................
(e) Other sales
(f) Other adjustment (if any), specify
(iii)
Goa(aTax
Total
to f)on Entry of Goods Act ............................
(g) Sales
Tax (VAT/CST)
(iv)Less:
Central
Tax Act ............................
(h) Goods returned in the prescribed manner within the prescribed .time
Total .
(i) Labour charges incase of works contract (if included in (a) above):
(11)
Net amount
of tax refundable/carried
(j) Other
adjustments
(if any), specify: forward (9-10) ............................
(12)
No. and
date of
receipted challans
which payments are made and TDS Certificates attached to this return in proof of
GROSS
TOTAL
TURNOVER
UNDERunder
THE ACT
payment.
Less: (k) Turnover of exempted goods within the State
A. No. and date of challan Period Amount
一(l) Sales on which no tax is leviable (SEZ etc.):
一(m) Turnover of export/import or in the course of export/import outside the
country covered by section 5(1), 5(2) and 5(3) of th
一
(n)一
Interstates
sales:
..................
Total ...................
(o) Value of Interstate branch transfers/consignment transfers:
(p) Other deduction (if any, please specify):
(q) BALANCE TURNOVER
16. A. DETERMINATION OF OUTPUT TAX SALES:
RATE OF TAX
TURNO
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF GO
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwise
Exempted
Taxable
(@ 1%)
(i) Imports from out of India.
...................
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
(iv) Local purchases from registered dealers
(a) Against tax invoices
..................
(b) Against restricted tax
invoice
..................
(13)
of Bank Account
(only the changes in the Bank Account if any during the return period to be reported)
(v)Details
Local purchases
from compo
sition dealers and unregistered
dealers
...................
Declaration
(vi) Others
...................
/date of registration
I
Shri/Smt
...................................................................................................
of
M/s
(ii) ITC admissible on capital goods
................................................................................................ do solemnly declare that the particulars disclosed in this return are
overknowledge
from previous
period
true(iii)
toITC
the carried
best of my
and tax
belief.
(iv) Entry tax paid, if any (photocopy of challans to be enclosed)
(v) 75% of net tax liability under the Net Present Value Compulsory
Payment
Scheme 2005
Place:
...................
Signature .....................................
Total of b(i) to b(v)
Total
ITC of 7(a) & (b)
Date:
.....................
Proprietor/Partner/Director
(c) Reverse credit on account of:
B. No. and date of TDS Certificates (Form VAT - VII) 1. 2. 3. Total
FORM VAT - XV
(See
rule 42)
(Attach
separate statement if space is insufficient) Total paynents 12A & 12B
Particulars
Audit Report
(1) of section 70 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005) in a case where the
(a) under
Gross sub-section
sales
accounts
of
the
business
have
been
under any other law.
Add: (b) Goods returned debited audited
to accounts
(c) Excise collection (if separately not credited to sales account)
1. * I/We report that the statutory audit of ........................................................ (mention name and address of the dealer/
(d) Sales of capital goods
/person) holding Tax Identification No. ............................................................... under Goa Value Added Tax Act, 2005 and
(e) Other sales
registration No. ................................... under the Central Sales Tax Act, 1956 was conducted by me/us/M/s.
(f) Other adjustment (if any), specify
................................................................................. Chartered Accountants in pursuance of the provisions of section
Total (a to f)
....................... of ..................................................... Act ........................... and we hereto annex a copy of our/their audit report
Less: (g) Tax (VAT/CST)
dated ..................... alongwith all the Annexures and a copy each of:
(h) Goods returned in the prescribed manner within the prescribed time
charges
incase
of works and
contract
(if included
in (a)for
above):
(a)(i)
theLabour
audited
profit and
loss/income
expenditure
account
year ended on ..................................................................;
(j) Other adjustments (if any), specify:
(b)GROSS
the audited
balance
sheet as UNDER
at ....................................;
and
TOTAL
TURNOVER
THE ACT
Less: (k) Turnover
exempted
goods
within
(c) documents
declaredofby
the said Act
to be
partthe
of, State
or annexed to, the profit and loss/income and expenditure account and
balance
sheet.
(l) Sales
on which no tax is leviable (SEZ etc.):
(m)The
Turnover
of export/import
in required
the course
outside
the 70 of
country
covered
section
5(1),
and
5(3)
of t
2.
statement
of particularsoras
to of
beexport/import
furnished under
section
the Goa
Valueby
Added
Tax
Act,5(2)
2005
and
Goa
Value
Added Taxsales:
Rules, 2005 are given in Annexure 'A' thereto.
(n) Interstates
(o) Value of Interstate branch transfers/consignment transfers:
We report our observations/comments/discrepancies/inconsistencies, if any, as under:
(p) Other deduction (if any, please specify):
(q) BALANCE TURNOVER
........................................................................................
........................................................................................
16. A. DETERMINATION OF OUTPUT TAX SALES:
RATE OFtoTAX
Subject
the above in our opinion and to the best of our information and according to the explanations given to us,TURNO
the
1%
particulars
given in the said Form VAT XV and Annexure thereto are true and correct.
4%
12.5%
For20%
..................................... Chartered Accountant
Others
TOTAl
OFFICIAL GAZETTE - GOVT. OF GOA
SERIES I No. 18 (EXTRAORDINARy)
(Name) Proprietor/Partner
M
e
m
b
e
r
s
h
i
p
N
o
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Date: *Strike off whichever is not
applicable.
Place:
Annexure 'A. to Forn VAT - XV
Statement of particulars required to be furnished under sub-section (1) of section 70 of the Goa Value
Added Tax Act, 2005 (Act 9 of 2005)
PART - A
1
Name of the dealer/person:
2
Address (Principal place of business):
3
Tax Identification No. under VAT Act: Registration No. under CST Act
4
Constitution of the dealer:
5
(a) Income Tax PAN No.:
(b) Central Excise Registration No.:
(c) Service Tax Registration No.:
6. Period under Audit:
7. Address of all branches and manufacturing units within the State:
8. Address of all branches and manufacturing units outside the State:
9. Nature of business - resale/manufacture/importer/exporter/works contractor/lessor/others (please specify):
10. Change in the nature of business (if any during the year): (the brief particulars of such change)
11. Changes in the constitution during the year: (the brief particulars of such change)
12. (a) Books of accounts maintained: (incase books of accounts are maintained in a Computer System, mention the books of
accounts generated by such Computer System)
List of books of accounts examined:
Method of accounting followed and brief particulars of change, if any:
Method of valuation of stock and brief particulars of change, if any:
13. Classes of main goods dealt with by the dealer:
14. Particulars of main operating bank accounts name of Bank Branch Account No.:
PART - B WITHIN STATE SALES 15. GROSS TURNOVER OF SALE AS PER BOOKS OF ACCOUNTS:
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF GO
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwise
Exempted
Taxable
(@ 1%)
(i) Imports from out of India.
...................
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
(iv) Local purchases from registered dealers
(a) Against tax invoices
..................
(b) Against restricted tax
invoice
..................
(v) Local purchases from compo
sition dealers and unregistered
dealers
...................
(vi) Others
...................
/date of registration
318
SERIES
I No. on
18 capital goods
OFFICIAL GAZETTE - GOVT. OF GO
(ii) ITC
admissible
(iii)Total
ITC carried
over
fromreceived/receivable
previous tax periodin respect of goods sold including value of goods transferred out of State otherwise
A.
turnover
of sale
Exempted
Taxable
(iv) Entry tax paid, if any (photocopy of challans to be enclosed)
(@ 1%)
(v) 75% of net tax liability under the Net Present Value Compulsory
(i)
Imports
from
out
of
India.
...................
Payment Scheme 2005
(ii)
Interstate
...................
Total
of b(i) topurchases
b(v)
(iii)
Consignment
transfers
..................
Total ITC of 7(a) & (b)
(iv)
Local purchases
registered
dealers
(c) Reverse
credit onfrom
account
of:
(a)
Against
tax invoices
..................
B. No.
and date
of TDS Certificates (Form VAT - VII) 1. 2. 3. Total
(b) Against restricted tax
invoice
..................
(v) Local purchases from compo
(Attach
separate
if space is insufficient) Total paynents 12A & 12B
sition dealers
andstatement
unregistered
Particulars
dealers
...................
(vi) Others(a) Gross sales
...................
Add:
Goods returned debited to accounts
/date (b)
of registration
(ii)
admissible
on(ifcapital
goodsnot credited to sales account)
(c) ITC
Excise
collection
separately
(iii)
ITC
carried
over
from
previous
tax period
(d) Sales of capital goods
(iv)
Entry tax
paid, if any (photocopy of challans to be enclosed)
(e) Other
sales
(v) 75% of net tax liability under the Net Present Value Compulsory
(f) Other adjustment (if any), specify
Payment Scheme 2005
Total
to f)to b(v)
Total (a
of b(i)
Less: ITC
(g) Tax
(VAT/CST)
Total
of 7(a)
& (b)
(h) Reverse
(c)
Goods returned
credit on
in account
the prescribed
of:
manner within the prescribed time
B.
No. andcharges
date of TDS
Certificates
(Form VAT
- VII) 1. in
2. (a)
3. Total
(i) Labour
incase
of works contract
(if included
above):
318
SERIES
I
No.
18
OFFICIAL GAZETTE - GOVT. OF
(j) Other adjustments (if any), specify:
GROSS
TOTAL
TURNOVER
UNDER THE ACTin respect of goods sold including value of goods transferred out of State otherw
A. Total
turnover
of sale received/receivable
Exempted
Taxa
Less:
(k)
Turnover
of exempted
goods
within the State
(Attach
separate
statement
if space
is insufficient)
Total paynents 12A & 12B
(@ 1
Particulars
(l) Sales
on
which
no
tax
is
leviable
(SEZ
etc.):
(i) Imports
from out
of India.
...................
(a) Gross
sales
(ii)
Interstate
purchases
...................
(m)
Turnover
of
export/import
or
in
the
course
of
export/import
outside
the
country
covered
by
section
5(1),
5(2) and 5(3) of t
Add: (b) Goods returned debited to accounts
(iii) Consignment transfers
..................
(n)
Interstates
sales: (if separately not credited to sales account)
(c) (iv)
Excise
collection
Local
purchases
from registered dealers
(o)
Value
of capital
Interstate
branch transfers/consignment transfers:
(d)(a)
Sales
of
goods
Against
tax invoices
..................
(p)
Other
deduction
(if
any,
please
specify):
(b)
Against
restricted
tax
(e) Other sales
(q) BALANCE
TURNOVER
invoice
..................
(f) Other
adjustment (if any), specify
16.(v)
A. Local
DETERMINATION
OF
OUTPUT TAX SALES:
purchases
from
compo
Total (a to f)
*Note: (Total taxable turnover to match with total turnover of sales as per 15q.
RATE
OFdealers
TAX
TURNO
sition
and unregistered
Less: (g) Tax (VAT/CST)
1%dealers
...................
(h)
Goods
returned in the prescribed manner within the prescribed time
4%(vi)
Others
...................
(i)
Labour
charges
incase
of
works
contract
(if
included
in
(a)
above):
/date
of
registration
12.5%
(j)
Other
(if any),
specify:
(ii) ITCadjustments
admissible on
capital
goods
20%
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF GO
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwise
Exempted
Taxable
(@ 1%)
(i) Imports from out of India.
...................
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
(iv) Local purchases from registered dealers
(a) Against tax invoices
..................
(b) Against restricted tax
318
SERIES I No. 18
OFFICIAL GAZETTE
- GOVT. OF GOA
invoice
..................
A.
of sale
in respect of goods sold including value of goods transferred out of State otherwise
(v)Total
Localturnover
purchases
fromreceived/receivable
compo
Exempted
Taxable
sition dealers and unregistered
(@ 1%)
dealers
...................
(i)
...................
(vi)Imports
Others from out of India.
(ii)
Interstate
purchases
...................
/date
of registration
(iii)
Consignment
..................
(ii) ITC
admissibletransfers
on capital goods
(iv)
purchases
from previous
registeredtax
dealers
(iii) Local
ITC carried
over from
period
(a)
taxpaid,
invoices
..................
(iv) Against
Entry tax
if any (photocopy of challans to be enclosed)
(b)
Against
restricted
tax
(v) 75% of net tax liability under the Net Present Value Compulsory
invoice Scheme 2005
..................
Payment
(v)
Local
purchases
Total
of b(i)
to b(v) from compo
sition
Total dealers
ITC of and
7(a) unregistered
& (b)
dealers
...................
(c) Reverse
318
SERIEScredit
I No. on
18 account of:
OFFICIAL GAZETTE
- GOVT. OF GOA
(vi)
Others
...................
B. No. and date of TDS Certificates (Form VAT - VII) 1. 2. 3. Total
A./date
Total
of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwise
ofturnover
registration
Exempted
Taxable
(ii) ITC admissible on capital goods
(@ 1%)
(iii) ITC carried over from previous tax period
(i)
Imports
from
out
India.
...................
(Attach
statement
if space is
Total
paynents 12A & 12B
(iv)
Entryseparate
tax
paid,
ifofany
(photocopy
of insufficient)
challans to be
enclosed)
(ii)
Interstate purchases
...................
Particulars
(v) 75% of net tax liability under the Net Present Value Compulsory
(iii) Consignment
transfers
..................
(a)
Gross
sales
Payment Scheme 2005
(iv)
Local
purchases
from
registered
dealers
Add:of(b)b(i)
Goods
returned debited to accounts
Total
to b(v)
(a)
Against
tax7(a)
invoices
..................
Total
ITC
of
& (b)
(c) Against
Excise collection
(if
separately not credited to sales account)
(b)
restricted
tax
318Reverse
SERIES I No. on
18 account of:
OFFICIAL GAZETTE - GOVT. OF GOA
(c)
(d)
Sales of credit
capital goods
invoice
..................
B.
No.
and
date
of
TDS
Certificates
(Form
VAT
VII)
1.
2.
3.
Total
A.
in respect of goods sold including value of goods transferred out of State otherwise
(e)Total
Otherturnover
sales of sale
(v)
Local
purchases
fromreceived/receivable
compo
Exempted
Taxable
sition
dealers
and unregistered
(f) Other
adjustment
(if any), specify
(@ 1%)
dealers
...................
Total (a to f)
(i)
Imports
from
out
of
India.
...................
(vi)
Others
...................
(Attach
separate
statement if space is insufficient) Total paynents 12A & 12B
Less:
(g)
Tax
(VAT/CST)
(ii)
Interstate
purchases
...................
/date
of registration
Particulars
(h) Goods
returned
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(iii)
Consignment
transfers
..................
(a) Grosson
sales
(ii) ITC admissible
capital goods
(iv)
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purchases
from
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(i) Labour
charges incase
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contract
(iii)
ITC(b)carried
from previous
period(if included in (a) above):
Add:
Goodsover
returned
debited to
accounts
(a)
Against
tax invoices
..................
(j)
Other
adjustments
(if
any),
specify:
(iv)
Entry tax paid, if (if
any
(photocopy
challanstotosales
be enclosed)
(c)
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Againstcollection
restricted tax
GROSS
TOTAL
UNDER
ACTValue Compulsory
(v)
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net taxTURNOVER
liability under
the NetTHE
Present
invoice
..................
(d)
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Less:
(k)
Turnover
of
exempted
goods
within
the State
Payment Scheme 2005
(v)
Local
purchases
from
compo
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sales
Total
of b(i)
to b(v)
sition
dealers
and unregistered
(l) Other
Sales
on which
no(iftax
is leviable
(f)
adjustment
any),
specify(SEZ etc.):
Total ITC of 7(a) & (b)
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(m)Reverse
Turnover
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or in the course of export/import outside the
country covered by section...................
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Total
(a to f) credit
(c)
on account of:
(vi) Others
...................
B.
No.
and
datesales:
of TDS Certificates (Form VAT - VII) 1. 2. 3. Total
(n)
Less:
Interstates
(g)registration
Tax
(VAT/CST)
/date
of
(o) ITC
Value
of
Interstate
branch
transfers/consignment
transfers:
(h)
Goods
returned
in capital
the
prescribed
manner within the
prescribed time
(ii)
admissible
on
goods
(p)Labour
Other
deduction
(if
any,
specify):
(i)
charges
ofplease
works tax
contract
(iii)
ITC carried
overincase
from
previous
period(if included in (a) above):
(q)
BALANCE
TURNOVER
(j)
Other
adjustments
(if
any),
specify:
(iv)
Entry
tax paid,statement
if any (photocopy
ofinsufficient)
challans to Total
be enclosed)
(Attach
separate
if space is
paynents 12A & 12B
Particulars
16.75%
A. DETERMINATION
OFUNDER
OUTPUT
TAX
SALES:
(v)
of
net taxTURNOVER
liability under
the NetTHE
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GROSS
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ACT Value
B ON OTHER GOODS
RATE
TAX
(a)
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sales
TURNO
Payment
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(k)Scheme
Turnover
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State
Total
to b(v)
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1%
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Total
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7(a) no
& (b)
4%Sales
(c)
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*Note:
of turnover
under column
17 Athe
+ 17 Bcountry
to match
with 17by
C.section 5(1), 5(2) and 5(3) of th
(c)
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of export/import
or
the course
of export/import
outside
covered
12.5%
(d)
Sales
ofdate
capital
goods
B.
No.
and
of
TDS
Certificates
(Form
VAT
VII)
1.
2.
3.
Total
20%
(n)
(e) Interstates
Other salessales:
(o)
Valueadjustment
of Interstate(ifbranch
transfers/consignment transfers:
Others
(f) Other
any), specify
(p) Other deduction (if any, please specify):
18. TAX LIABILITY
Total (a to f)
(Attach
separate
statement
if
space
is
insufficient)
Total
paynents 12A & 12B
(q)
BALANCE
TURNOVER
TOTAl
Less: (g) Tax (VAT/CST)
Particulars
OFFICIAL
GAZETTE - GOVT.
OF GOA TAX SALES:
16.
A. DETERMINATION
OF OUTPUT
(h)
GoodsI (a)
returned
in
the prescribed manner within the prescribed time
Gross
sales
SERIES
No.
18 (EXTRAORDINARy)
RATE
OF TAX
TURNO
(i)
Labour
charges
incase
of workstocontract
(if included in (a) above):
Add:
(b) Goods
returned
debited
16B.
TOTAL
TAX
COLLECTED
INaccounts
THE yEAR:
1%
(j)
(if any),
specify:
(a)Other
Underadjustments
the
Goa Value
Added
Tax
4%
(c)
Excise
collection
(if separately
notAct:
credited to sales account)
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherw
Exempted
Taxa
(@ 1
19.
(i) Imports from out of India.
...................
TURNOVER DISCLOSED IN RETURN AND TAX PAID
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
(iv) Local purchases from registered dealers
(a) Against tax invoices
..................
(b) Against
318
SERIES
restricted
I No. 18 tax
OFFICIAL GAZETTE - GOVT. OF
22. invoice
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred..................
out of State otherw
(v)
Local purchases from compo
Exempted
Taxa
sition dealers and unregistered
(@ 1
dealers
...................
(i)
Imports from out of India.
...................
(vi)Interstate
Others purchases
...................
(ii)
...................
/date
of registration
(iii)
Consignment
transfers
..................
(ii)
ITC
admissible
on
capital
goods
(iv) Local purchases from registered dealers
(iii)
ITC carried
over from previous tax period
(a) Against
tax invoices
..................
(iv) Against
Entry taxrestricted
paid, if any
(b)
tax (photocopy of challans to be enclosed)
(v)
invoice
75% of net tax liability under the Net Present Value Compulsory
..................
Payment
Scheme
2005
(v) Local purchases from compo
Total of
b(i) toand
b(v)unregistered
sition
dealers
Total
ITC
of
7(a)
& (b)
dealers
...................
(c) Reverse
(vi)
Others credit on account of:
...................
B./date
No. of
and
date of TDS Certificates (Form VAT - VII) 1. 2. 3. Total
registration
(ii) ITC admissible on capital goods
(iii) ITC carried over from previous tax period
(iv)
Entry
tax paid,statement
if any (photocopy
ofinsufficient)
challans to Total
be enclosed)
(Attach
separate
if space is
paynents 12A & 12B
318 SERIES
I No. 18
OFFICIAL GAZETTE - GOVT. OF
(v)
75%
of
net
tax
liability
under
the
Net
Present
Value
Compulsory
Particulars
A.
Total turnover
of sale received/receivable in respect of goods sold including value of goods transferred out of State otherw
Payment
Scheme
(a) Gross2005
sales
Exempted
Taxa
Total of b(i) to b(v)
Add: (b) Goods returned debited to accounts
(@ 1
Total ITC of 7(a) & (b)
(c)
(i)
Imports
Excise
collection
from
out
of
(if
India.
separately
not
credited
to
sales
account)
...................
(c) Reverse credit on account of:
(ii)
Interstate
purchases
...................
B.
andofdate
of 18
TDS
Certificates (Form VAT - VII) 1. 2. 3. Total
(d)
Sales
capital
goods
318No.
SERIES
I No.
OFFICIAL GAZETTE - GOVT. OF
(iii)
Consignment
transfers
..................
Whether there is delay in returns: If yes, please give particulars as under:
(e) Other sales
A.
of sale
(iv)Total
Localturnover
purchases
fromreceived/receivable
registered dealers in respect of goods sold including value of goods transferred out of State otherw
(f)
Other adjustment (if any), specify
Exempted
Taxa
(a) Against tax invoices
..................
Total
(a
to
f)
(@ 1
(Attach
separate
statement
if
space
is
insufficient)
Total
paynents
12A
&
12B
(b) Against restricted tax
Particulars
(g)
Tax
(VAT/CST)
(i)Less:
Imports
from
out
of
India.
...................
invoice
..................
(ii)
purchases
...................
(a)
Gross in
sales
(h) Interstate
Goodspurchases
returned
the compo
prescribed manner within the prescribed time
(v)
Local
from
(iii)
Consignment
transfers
..................
(b) Goods
accounts
sition
dealers
andreturned
unregistered
(i)Add:
Labour
charges
incase debited
of workstocontract
(if included in (a) above):
(iv)
Local purchases from registered dealers
dealers
...................
(j) Other
any), specify:
(c)
Exciseadjustments
collection (if(ifseparately
not credited to sales account)
(a)
Against
..................
(vi) Others tax invoices
...................
GROSS
TOTAL
TURNOVER
UNDER THE ACT
(d)
Sales
ofrestricted
capital
goods
(b)
Against
tax
/date
of registration
Less:
(k)sales
Turnover
of exempted goods within the State
(e)
Other
invoice
..................
318
SERIES
I No. on
18
OFFICIAL GAZETTE
- GOVT. OF
(ii)
ITC
admissible
capital goods
(f)
Other
adjustment
(if
any),
specify
(v)
Local
purchases
from
compo
(iii)
ITC carried
over
from
previous
period
(l) Sales
on which
taxreceived/receivable
is
leviabletax
(SEZ
etc.):
A.
Total
turnover
ofnosale
in respect of goods sold including value of goods transferred out of State otherw
sition
dealers
and unregistered
Total
(a
to
f)
Exempted
Taxao
(iv) Entry
tax paid,
if any (photocopy
of course
challans
be enclosed)outside the
(m)
Turnover
of export/import
or in the
ofto
export/import
country covered by section 5(1), 5(2) and 5(3)
dealers
...................
(@ 1
Less:
(g)
Tax
(VAT/CST)
(v) 75% of net tax liability under the Net Present Value Compulsory
(n)
Interstates
sales:
(vi)
Others
...................
(i) Imports
from out2005
of the
India.
...................
(h)
GoodsScheme
returned
in
prescribed manner within the prescribed time
Payment
/date
of registration
(o)
Value
of to
Interstate
branch transfers/consignment transfers:
(ii)
Interstate
purchases
...................
Total
of
b(i)
b(v)
(i) Labour charges incase of works contract (if included in (a) above):
(ii)
admissible
on
capital
goodsspecify):
(p) ITC
Other
deduction
(if
any, please
(iii)
Consignment
..................
Total
ITC
of 7(a)transfers
&
(b)
(j)
Other
adjustments
(if any),
specify:
(iii)
ITC
carried
over
previous
period
(iv)
Local
purchases
from
registered
dealers
(q) Reverse
BALANCE
TURNOVER
(c)
credit
onfrom
account
of: tax
GROSS
TOTAL
TURNOVER
UNDER
ACT be enclosed)
318
SERIES
I paid,
No.
OFFICIAL GAZETTE
- GOVT. OF G
(iv)
Entry
ifTDS
anyCertificates
(photocopy
of THE
challans
(a)
Against
tax
invoices
..................
B.
andtax
date
of18
(Form
VAT -to
VII) 1. 2. 3. Total
16.No.
A. DETERMINATION
OF OUTPUT
TAX
SALES:
Less:
(k)
Turnover
of
exempted
goods
within
the
State
(v)
75%
ofTAX
net
tax
under the Net Present
ValueofCompulsory
Against
restricted
taxreceived/receivable
A.(b)
Total
turnover
of liability
sale
in respect
goods sold including value of goods transferred out of State otherwis
RATE
OF
TUR
Payment
Scheme
2005
invoice
.................. Taxab
Exempted
1%
(l) Sales on which no tax is leviable (SEZ etc.):
Total
of b(i)
to b(v) from compo
(@ 1%
(v)
Local
purchases
4%
(m)
Turnover
of
export/import
or in the
course of export/import
outside
the
country covered by section 5(1), 5(2) and 5(3) o
(Attach
separate
statement
if
space
is
insufficient)
Total
paynents
12A
&
12B
Total
ITC
of
7(a)
&
(b)
dealers
(i)sition
Imports
fromand
out unregistered
of India.
...................
12.5%
Particulars
(c)
Reverse
credit
on account of:
(n)Interstate
Interstates
sales:
(ii)
purchases
...................
dealers
...................
20%
(a)
Gross
sales
B.
No.
andof
date
of
TDS
Certificates
(Form VAT - VII) transfers:
1. 2. 3. Total
(iii)
transfers
..................
(vi)
Others
...................
(o)Consignment
Value
Interstate
branch
transfers/consignment
Others
Add:
(b)
Goods
returned
debited
to
accounts
/date
of
registration
(iv)
Local
purchases
from
registered
dealers
(p) Other deduction (if any, please specify):
(a)
tax
invoices
..................
(ii)
ITC
admissible
on(ifcapital
goodsnot credited to sales account)
(c)
Excise
collection
separately
(q)Against
BALANCE
TURNOVER
TOTAl
(b)
Against
restricted
tax
(iii)
ITC
carried
overgoods
from previous
tax period
(d) Sales
of capital
16.
A. DETERMINATION
OUTPUT
TAX SALES:
(Attach
separate
statement OF
if space
is insufficient)
Total paynents 12A & 12B
invoice
OFFICIAL
GAZETTE
- GOVT.
OF GOA
..................
(iv)
Entry
tax
paid,
if
any
(photocopy
of challans to be enclosed)
Particulars
RATE
OF TAX
TUR
(e) Other
sales
SERIES
I No. 18 (EXTRAORDINARy)
(v)
Local purchases
from compo
23 Whether the dealer has deducted tax at source and paid the sane to the credit of State Governnent in accordance with the
provisions of Act and Rules
Total Tax deducted: ........................................................
Total Tax deposited: ....................................................... (if
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF GO
there
is
delay
in
deposit
of
tax
so
deducted,
please
give
particulars
as
under)
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwise
Exempted
Taxable
(@ 1%)
24. Give details of sales effected as connission agent, in the following proforna: ...................
(i) Imports from out of India.
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
25.(iv)
Whether
the
sales
of
any
taxable
goods
is
clained
exenpt
under
the
Goa
Value
Added
Tax
Act/Rules,
if yes, give details of
Local purchases from registered dealers
(a) Against tax invoices
..................
318Against
SERIES
I No. 18 tax
OFFICIAL GAZETTE - GOVT. OF GO
(b)
restricted
such
sales:
invoice
..................
A.
Total turnover of sale received/receivable in respect of goods sold including value of goods transferred
out of State otherwise
Exempted
Taxable
(v) Local purchases from compo
(@ 1%)
sition dealers and unregistered
(i) Imports from out of India.
dealers
...................
26.Interstate
Statenentpurchases
of sales alongwith respective declaration in Forn VAT XXX & Forn VAT XXXIII 26 (a) Whether
any sales clained
(ii)
(vi)
Others
...................
(iii)
Consignment
transfers
..................
/date
of registration
as taxable under Entry (53) of Schedule 'B. (Industrial inputs and packing
(iv)ITC
Local
purchases
registered
(ii)
admissible
onfrom
capital
goods dealers
(a) Against
tax invoices
..................
(iii)
ITC carried
over from previous tax period
318
SERIES
I
No.
18
OFFICIAL
GAZETTE
- GOVT. OF GOA
(b)
Against
restricted
tax
(iv) Entry
paid, if any
(photocopy
to be
enclosed)
naterials)
aretax
supported
with
declarationofinchallans
Forn VAT
XXXIII
If not give detail Sales (Wanting
invoice
..................
(v)Total
75%turnover
of net taxofliability
under the Net Present
Value of
Compulsory
A.
sale received/receivable
in respect
goods sold including value of goods transferred out of State otherwise
(v)
Local
from compo
Exempted
Taxable
Forn
VATpurchases
XXXIII) 2005
Payment
Scheme
sition of
dealers
(@ 1%)
Total
b(i) to and
b(v)unregistered
dealers
...................
Total
ITC
of
7(a)
&
(b)
(i) Imports from out of India.
...................
(vi)
Others
...................
(c)
Reverse
credit
on sales
account
of: as taxable under Entry (23) of Schedule 'B. (Capital Goods) are supported
(ii)
purchases
...................
26.Interstate
(b) Whether
any
clained
with declaration
/date
of
registration
B. No.
andXXX
date of
TDSgive
Certificates
Consignment
..................
in(iii)
Forn
VAT
Iftransfers
not,
details (Form VAT - VII) 1. 2. 3. Total
(ii) Local
ITC admissible
capital
goods dealers
(iv)
purchaseson
from
registered
(iii)
ITC(Wanting
carried
over
Sales
Formfrom
VATprevious
XXX) tax period
(a)
Against
tax invoices
..................
(iv)Against
Entry tax
paid, if any
(b)
restricted
tax (photocopy of challans to be enclosed)
(Attach
separate statement if space is insufficient) Total paynents 12A & 12B
invoice
..................
(v)
75% of net tax liability under the Net Present Value Compulsory
Particulars
Payment
Scheme 2005
(v)
Local purchases
from compo
(a)toGross
sales
Totaldealers
of b(i)
b(v)unregistered
sition
and
Add: (b)
Goods
Total
ITC
of 7(a)returned
& (b) debited to accounts
dealers
...................
318 SERIES I No. 18
OFFICIAL GAZETTE
- GOVT. OF G
Reverse
credit on(ifaccount
of: not credited to sales account)
(vi)
...................
(c) Others
Excise
collection
separately
A.
Total
turnover
of sale
received/receivable
B.
No.
of TDS
Certificates
(Form VATin- respect
VII) 1. 2.of3.goods
Total sold including value of goods transferred out of State otherwis
/date
ofand
registration
(d)
Sales
ofdate
capital
goods
Exempted
Taxab
(ii)
admissible
(e)ITC
Other
sales on capital goods
(@ 1%
(iii) ITC carried over from previous tax period
(f)(i)
Other
adjustment
Imports
from out(ifofany),
India.specify
...................
(iv)(ii)
Entry
tax paid, if any (photocopy of challans to be enclosed)
Interstate
...................
(Attach
statement if space is insufficient) Total paynents 12A & 12B
Total
(a separate
to f) purchases
(v)
75%
of net tax liability
under the Net Present Value Compulsory
Particulars
(iii)
Consignment
transfers
..................
Less: (g) Tax (VAT/CST)
Payment
Scheme
2005
(iv) Local(a)
purchases
from registered dealers
Gross sales
(h) Goods
in the prescribed manner within the prescribed time
Total
b(i)returned
to tax
b(v)invoices
(a) of
Against
..................
Add:
(b) Goods
returned debited to accounts
Total
ITC charges
of 7(a) &incase
(b)
(i)(b)
Labour
Against
restricted taxof works contract (if included in (a) above):
(c)Reverse
Excise collection
not credited to sales account)
(c)
credit on (if
account
(j)
Other
(ifseparately
any), of:
specify:
invoiceadjustments
..................
B.
No.
and
date
of
TDS
Certificates
(Form
VAT
- VII) 1. 2. 3. Total
(d)
Sales
of
capital
goods
GROSS
TOTAL
TURNOVER
UNDER
THE
ACT
(v) Local purchases from compo
(e)
Other
sales
sition
dealers
and of
unregistered
Less:
(k)
Turnover
exempted goods within the State
SERIES
I No. 18
OFFICIAL GAZETTE - GOVT. OF G
(f)318
Other
adjustment
(if
any), specify
dealers
...................
(l) Sales on which no tax is leviable (SEZ etc.):
(vi)
Others
...................
A.
Total
turnover
of
sale
received/receivable
in
respect
of
goods
sold
including
value
of
goods
transferred
out of State otherwis
Total
(a
to
f)
(Attach separate statement if space is insufficient) Total paynents 12A & 12B
(m)
Turnover
of
export/import
or
in
the
course
of
export/import
outside
the
country
covered
by
section
5(1),
5(2) and 5(3)
of th
/date
of
registration
Exempted
Taxab
Particulars
Less: (g) Tax (VAT/CST)
(@ 1%
(ii) ITC (a)
admissible
on capital goods
(n)
sales:sales
Gross
(h) Interstates
Goods returned
in the prescribed manner within the prescribed time
(i)
Imports
from
out
of
India.
...................
(iii)
ITC
carried
over
from
previous
tax
period
(o)
Value
of
Interstate
branch
transfers/consignment
transfers:
Add:
(b) Goods
returned
debited
to contract
accounts(if included
(i)
Labour
charges
incase
of works
in (a) above):
(ii)
Interstate
purchases
...................
(iv)
Entry
tax
paid,
if
any
(photocopy
of
challans
to
be
enclosed)
(p)
Other
deduction
(if
any,
please
specify):
(j)(iii)
Other
adjustments
any), specify:
(c)
Excise
collection transfers
(if (if
separately
not credited to sales account)
Consignment
..................
(v)
75% of net
tax liability under the Net Present Value Compulsory
(q)
BALANCE
TURNOVER
(d)
GROSS
Sales
TOTAL
of
capital
TURNOVER
goods
UNDER
THE
ACT
(iv)
Local
purchases
from
registered
dealers
Payment Scheme 2005
16.
A.Against
DETERMINATION
OF OUTPUT
TAXtheSALES:
(a)
tax
invoices
..................
Less:
(k)
Turnover
of exempted
goods within
State
(e)
Other
Total
ofsales
b(i)
to b(v)
RATE
OF
TAX
TURNO
(b)
Against
restricted
tax specify
Total
ITC of
7(a) (if
& any),
(b)
(f)
Other
adjustment
(l) Sales on which no tax is leviable (SEZ etc.):
1%
invoice
..................
(c)
Reverse
Total
(a
to f) credit on account of:
4%
(m) Turnover of export/import or in the course of export/import outside the
country covered by section 5(1), 5(2) and 5(3) of t
PART C
EXPORT SALES
27. (a) Total export sales [total to natch sales in colunn 15(n)]
(b)
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF
Whether all declarations for export (Forn H) are available on record If not, give details
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherw
Exempted
Taxa
(@ 1
PART D
(i) Imports from out of India.
...................
INTERSTATE SALES
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
1. TURNOVER
OF INTERSTATE
SALESdealers
ETC (As per Books)
(iv) Local purchases
from registered
(a) Against tax invoices
(b) Against restricted tax
invoice
(v) Local purchases from compo
sition dealers and unregistered
dealers
(vi) Others
/date of registration
(ii) ITC admissible on capital goods
(iii) ITC carried over from previous tax period
(iv) Entry tax paid, if any (photocopy of challans to be enclosed)
(v) 75% of net tax liability under the Net Present Value Compulsory
Payment
Scheme
2005shown in return.
2. Details
of taxable
sales
Total of b(i) to b(v)
Total ITC of 7(a) & (b)
(c) Reverse credit on account of:
B. No. and date of TDS Certificates (Form VAT - VII) 1. 2. 3. Total
..................
..................
...................
...................
(Attach separate statement if space is insufficient) Total paynents 12A & 12B
Particulars
(a) Gross sales
Add: (b) Goods returned debited to accounts
(c) Excise collection (if separately not credited to sales account)
(d) Sales of capital goods
3. Give
reconciliation
(e) Other
sales of difference, if any in taxable sales as per books and as per return
(f) Other adjustment (if any), specify
Total (a to f)
Less: (g) Tax (VAT/CST)
(h) Goods returned in the prescribed manner within the prescribed time
(i) Labour charges incase of works contract (if included in (a) above):
(j) Other adjustments (if any), specify:
GROSS TOTAL TURNOVER UNDER THE ACT
Less: (k) Turnover of exempted goods within the State
(l) Sales on which no tax is leviable (SEZ etc.):
(m) Turnover of export/import or in the course of export/import outside the
country covered by section 5(1), 5(2) and 5(3) o
(n) Interstates sales:
4. Whether there is delay in paynent of tax If yes, give particulars as under:
(o) Value of Interstate branch transfers/consignment transfers:
(p) Other deduction (if any, please specify):
(q) BALANCE TURNOVER
16. A. DETERMINATION OF OUTPUT TAX SALES:
RATE OF TAX
1%
4%
TUR
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherw
Exempted
Taxa
(@ 1
(i) Imports from out of India.
...................
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
(iv) Local purchases from registered dealers
(a) Against tax invoices
..................
(b) Against restricted tax
invoice
..................
(v) Local purchases from compo
sition dealers and unregistered
dealers
...................
318
SERIES I No. 18
OFFICIAL GAZETTE
- GOVT. OF
(vi) Others
...................
/date
of
registration
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherw
Exempted
Taxa
(ii) ITC admissible on capital goods
(@ 1
(iii) ITC carried over from previous tax period
(i)
Imports
from
out
of
India.
...................
(iv) Entry tax paid, if any (photocopy of challans to be enclosed)
(ii)
...................
(v) Interstate
75% of netpurchases
tax liability under the Net Present Value Compulsory
(iii)
Consignment
transfers
..................
Payment Scheme 2005
(iv) Local
purchases
Total
of b(i)
to b(v) from registered dealers
(a)
Against
tax7(a)
invoices
..................
Total
ITC of
& (b)
(b) Reverse
Against restricted
(c)
credit on tax
account of:
..................
B.invoice
No. and date of TDS Certificates (Form VAT - VII) 1. 2. 3. Total
(v) Local purchases from compo
sition dealers and unregistered
dealers
...................
(Attach
separate statement if space is insufficient) Total paynents 12A & 12B
(vi) Others
...................
Particulars
/date of registration
(a) Grosson
sales
(ii) ITC admissible
capital goods
Add:
Goodsover
returned
debited to
accounts
(iii)
ITC(b)carried
from previous
tax
period
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF G
(iv) Excise
Entry tax
paid, if (if
any
(photocopy
challanstotosales
be enclosed)
(c)
collection
separately
notofcredited
account)
A.(v)
Total
turnover
of sale
received/receivable
in respect
goods sold including value of goods transferred out of State otherwis
75%
ofofnet
tax
liability
under the Net Present
ValueofCompulsory
(d)
Sales
capital
goods
Exempted
Taxabl
Payment
2005
(e) Other Scheme
sales
(@ 1%
Total of b(i) to b(v)
(f)
Other
adjustment
(if
any),
specify
(i)Total
Imports
from
out of
...................
ITC
of 7(a)
& India.
(b)
(a
to
f)
(ii)Total
Interstate
purchases
...................
(c) Reverse credit on account of:
(iii)
Consignment
transfers
..................
(g) Tax
B.Less:
No. and
date(VAT/CST)
of TDS Certificates (Form VAT - VII) 1. 2. 3. Total
(iv)
Local
purchases
from
registered
dealers
(h) Goods returned in the prescribed manner within the prescribed time
(a) Against tax invoices
..................
(i) Labour charges incase of works contract (if included in (a) above):
(b) Against restricted tax
(j)
Otherseparate
adjustments
(if any),
specify:
(Attach
statement
if space
is insufficient) Total paynents 12A & 12B
invoice
..................
GROSS
TOTAL
TURNOVER
UNDER
THE
ACT
Particulars
(v) Local purchases from compo
Less:
(k) (a)
Turnover
of
exempted goods within the State
Gross
sales
sition
dealers
and
unregistered
32.
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF G
Whether there is delay in filing of return If yes, give particulars as under:
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwis
Exempted
Taxab
(@ 1%
33. Whether
Inter-State
sales
clained as liable to tax U/s 8(1) of CST Act, are supported with declaration in Forn
C/D If not give
(i) Imports
from out of
India.
...................
details:
(ii)
Interstate purchases
...................
(iii) Consignment transfers
..................
SALES
(Wanting
Form
C/D)
(iv) Local purchases from registered dealers
(a) Against tax invoices
..................
(b) Against restricted tax
34.invoice
Whether Inter-State sales clained as exenpt under section 6(2) of CST Act, are supported with necessary
declaration, If
..................
not, give details:(v) Local purchases from compo
sition dealers and unregistered
318
SERIES I No. 18
OFFICIAL GAZETTE
- GOVT. OF G
dealers
...................
SALES
(Wanting Form C/D)
(vi)Total
Others
A.
turnover of sale received/receivable in respect of goods sold including value of goods transferred...................
out of State otherwis
/date of registration
Exempted
Taxab
(@ 1%
(ii)
ITC
admissible
on
capital
goods
1. Whether clains of all Inter-State branch transfer/ consignnent transfers U/s 6A of CST Act are supported with declaration in
(iii)
ITC
carried
over
from
previous
tax
period
(i) Imports
fromgive
out details:of India.
...................
Forn
'F., if not,
(ii)
...................
(iv)Interstate
Entry tax purchases
paid, if any (photocopy of challans to be enclosed)
(iii) 75%
Consignment
..................
(v)
of net taxtransfers
liability under the Net Present Value Compulsory
(iv) Local Scheme
purchases
from registered dealers
Payment
2005
(a)
Against
invoices
..................
Total
of b(i) tax
to b(v)
(b)
Against
restricted
tax
Total
ITC of
7(a) & (b)
invoice
..................
(c)
Reverse credit on account of:
B. No.
and
date of TDS
(Form VAT - VII) 1. 2. 3. Total
(v)
Local
purchases
fromCertificates
compo
sition dealers and unregistered
318
SERIES I No. 18
OFFICIAL GAZETTE
- GOVT. OF G
dealers
...................
(vi) Others
...................
A.
Total turnover statement
of sale received/receivable
in respect
goods sold
(Attach
if space is insufficient)
Totalofpaynents
12Aincluding
& 12B value of goods transferred out of State otherwis
/date ofseparate
registration
Exempted
Taxab
Particulars
(ii) ITC admissible on capital goods
(@ 1%
(a) Gross
sales
(iii)
ITC
carried
over
from
previous
tax
period
(i) Imports from out of India.
...................
Add:
(b) Goods
returned
debited to accounts
(iv)
Entry
tax purchases
paid,
if any (photocopy
of challans to be enclosed)
(ii) Interstate
...................
(c)
Excise
(if separately
not
credited
toValue
sales Compulsory
account)
(v)
of collection
net taxtransfers
liability
under the
Net
Present
(iii) 75%
Consignment
..................
Payment
(iv)
Local Scheme
purchases
from registered dealers
(d) Sales
of
capital2005
goods
Total
of b(i)
to b(v)
(a)
tax
invoices
..................
(e) Against
Other
sales
Total
ITC
of
7(a) & (b)
(b)
Against
restricted
tax
(f) Other adjustment (if any), specify
(c)
Reverse credit on account of:
invoice
..................
(aand
toInter-State
f)date of TDS
B.
No.
Certificates
(Form
VAT
VII)
1.
2.
3.
Total
2. Total
Whether
sales
clained
as
exenpt
under
section
8(5)
of
CST
Act,
are
supported
with
declaration
in Forn C/D, If
(v) Local purchases from compo
Less:
(g)
Tax
(VAT/CST)
not,
give
details:
sition dealers and unregistered
(h)
Goods returned in the prescribed manner within the prescribed time
dealers
...................
(i) Labour
(vi)
Otherscharges incase of works contract (if included in (a) above):
...................
(Attach separate statement if space is insufficient) Total paynents 12A & 12B
/date
of adjustments
registration (if any), specify:
(j)
Other
Particulars
(ii)
ITC admissible
on
capital goods
GROSS
TOTAL
TURNOVER
UNDER THE ACT
(a) Gross
sales
(iii)
ITC(k)
carried
over of
from
previousgoods
tax period
Less:
Turnover
exempted
within the State
Add: (b) Goods returned debited to accounts
(iv) Entry tax paid, if any (photocopy of challans to be enclosed)
(l)
oncollection
which
no(iftax
isunder
leviable
(SEZ
etc.):toValue
(c)
Excise
separately
not
credited
sales Compulsory
account)
(v)Sales
75%
of
net
tax liability
the
Net
Present
318
SERIES
I
No.
18
OFFICIAL GAZETTE - GOVT. OF G
(d)
Sales
of capital
goods
(m)
Turnover
of export/import
or in the course of export/import outside the
country covered by section 5(1), 5(2) and 5(3) o
Payment
Scheme
2005
Total
of b(i)
to sales:
b(v)of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwis
A.
turnover
(e)
Other
sales
(n)Total
Interstates
Total
ITC
of
7(a)
& (b)any), specify
Exempted
Taxab
(f)
(o)Other
Valueadjustment
of Interstate(ifbranch
transfers/consignment transfers:
(@ 1%
(c)
Reverse
of:
Total
(a todeduction
f) credit on(ifaccount
(p)
Other
any,
please
specify):
B. Imports
No. and from
date out
of TDS
Certificates (Form VAT - VII) 1. 2. 3. Total
(i)
of India.
...................
Less:
(g) Tax TURNOVER
(VAT/CST)
(q)
BALANCE
(ii) Interstate
purchases
...................
(h)
returned
in the prescribed
manner
within
the prescribed time
16. Goods
A. DETERMINATION
OF OUTPUT
TAX
SALES:
(iii)
Consignment
transfers
..................
(i) Labour
charges incase
of works contract
RATE
OF TAX
TURN
(iv)
Local
purchases
from registered
dealers(if included in (a) above):
(Attach
separate
statement
if space
is insufficient) Total paynents 12A & 12B
(a)
Against
tax invoices
..................
1%Other
(j)
adjustments
(if any),
specify:
Particulars
(b)
restricted
tax
4% Against
GROSS
TOTAL
TURNOVER
UNDER THE ACT
(a)
Gross
sales
invoice
..................
12.5%
Less: (k) Turnover of exempted goods within the State
Add:
(b) purchases
Goods returned
debited to accounts
(v)
Local
from
compo
20%
(l)
Sales
oncollection
which
no(iftax
is leviablenot
(SEZ
etc.):to sales account)
sition
dealers
and unregistered
(c)
Excise
separately
credited
Others
dealers
(m)Sales
Turnover
of export/import
or in the course of export/import outside the
country covered by section...................
5(1), 5(2) and 5(3) o
(d)
of capital
goods
(vi) Others
...................
(e)
Other
salessales:
(n)
Interstates
TOTAl
/date of registration
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF G
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwis
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherw
Exempted
Taxab
Exempted
Taxa
(@
1%
(@
1
(i) Imports from out of India.
...................
(i) Interstate
Imports from
out of India.
...................
(ii)
purchases
...................
(ii) Consignment
Interstate purchases
...................
(iii)
transfers
..................
(iii)Local
Consignment
transfers
..................
(iv)
purchases
from registered dealers
(iv)Against
Local purchases
from registered dealers SALES (Wanting Form C/D)
(a)
tax invoices
..................
(a)Against
Againstrestricted
tax invoices
..................
(b)
tax
(b)
Against
restricted
tax
invoice
..................
..................
(v)invoice
Local purchases from compo
37. INPUT TAX ADJUSTMENTS INFORMATION (In case Input Tax Credit is nore than Output Tax)
(v) Local
purchases
from compo
sition
dealers
and unregistered
sitionSERIES
dealersIand
318
No. unregistered
18
OFFICIAL GAZETTE
- GOVT. OF
dealers
...................
dealers
...................
(vi)
Others
...................
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherw
(vi) Others
...................
/date
of registration
Exempted
Taxa
/date
of
registration
38 (ii) ITC admissible on capital goods
(@ 1
(ii) ITC
ITC carried
admissible
on
capital
goods
(iii)
over
from
previous
tax
period
(i) Imports from out of India.
...................
(iii)
ITC carried
over
from
previous tax
period to be enclosed)
(iv)
tax paid,
if any
(photocopy
of challans
(ii) Entry
Interstate
purchases
...................
(iv)
Entry
if any under
(photocopy
of Present
challansValue
to be enclosed)
(iii)75%
Consignment
transfers
..................
(v)
of tax
net paid,
tax liability
the Net
Compulsory
(v) 75%
net tax2005
liability
the Net
Present Value Compulsory
(iv)
Localof
purchases
from under
registered
dealers
Payment
Scheme
Payment
2005
Total
of b(i)Scheme
to
(a)
Against
taxb(v)
invoices
..................
Total
of
b(i)
to7(a)
b(v)& (b)tax
Total
ITC
ofrestricted
(b)
Against
Total
ITC credit
of 7(a)on
& account
(b)
(c)
Reverse
of:
invoice
..................
Reverse
credit
on
account
of:
B.(c)
No.
and
date
of
TDS
Certificates
(Form
VAT
VII)
1.
2.
3.
Total
(v) Local purchases from compo
B.
No.dealers
and date
of unregistered
TDS Certificates (Form VAT - VII) 1. 2. 3. Total
sition
and
dealers
...................
(vi) Others
...................
(Attach
separate
statement if space is insufficient) Total paynents 12A & 12B
/date of
registration
Particulars
(Attach separate statement if space is insufficient) Total paynents 12A & 12B
(ii)
ITC admissible on capital goods
Particulars
(a) Gross sales
(iii) ITC carried
over sales
from previous tax period
(a) Gross
Add: (b) Goods
returned debited to accounts
(iv)
Entry
tax
paid,
if
any (photocopy
of challans to be enclosed)
Add: (b) Goods returned
debited to accounts
(c)
Excise
collection
(if
separately
not
credited
to sales
(v) 75% of net tax liability under the Net
Present
Valueaccount)
Compulsory
(c)
Excise
collection
(if
separately
not
credited
to
sales account)
(d)
Sales
of
capital
goods
Payment Scheme 2005
(d)
Sales
of to
capital
Total
of b(i)
b(v) goods
(e)
Other
sales
Total
ITC
of
7(a)
&(if(b)
Otheradjustment
sales
(f)(e)Other
any), specify
(c)
Reverse
credit on(ifaccount
of:
(f) Other
any), specify
Total
(a toadjustment
f)
B.
No.
and
date
of
TDS
Certificates
(Form VAT - VII) 1. 2. 3. Total
Total (a
f) (VAT/CST)
Less:
(g)toTax
(g)returned
Tax (VAT/CST)
(h)Less:
Goods
in the prescribed manner within the prescribed time
(h)
Goods
returned
in theofprescribed
manner
within theinprescribed
(i) Labour charges
incase
works contract
(if included
(a) above):time
(Attach
separate
spacecontract
is insufficient)
Totalinpaynents
12A & 12B
Labour
chargesstatement
incase
ofifworks
(if included
(a) above):
(j)(i)Other
adjustments
(if any),
specify:
Particulars
(j) OtherTOTAL
adjustments
(if any),UNDER
specify: THE ACT
GROSS
TURNOVER
(a) Gross
sales
GROSS
TOTAL
TURNOVER
UNDER
THE
Less:
of exempted
goods
withinACT
the State
Add: (k)
(b) Turnover
Goods returned
debited
to accounts
Less: (k) Turnover of exempted goods within the State
(l)(c)Sales
on collection
which no tax
is leviablenot
(SEZ
etc.): to sales account)
Excise
(if separately
credited
(l) Sales on which no tax is leviable (SEZ etc.):
(m)
of export/import
or in the course of export/import outside the
country covered by section 5(1), 5(2) and 5(3) o
(d) Turnover
Sales of capital
goods
(m)
Turnover
of
export/import
or
in
the
course
of
export/import
outside
the
country covered by section 5(1), 5(2) and 5(3) o
(e)Interstates
Other sales
(n)
sales:
(n)Value
Interstates
sales: (if
(f)
Other
adjustment
any), transfers/consignment
specify
(o)
of
Interstate
branch
transfers:
(o)
Value
of
Interstate
branch
transfers/consignment
transfers:
Total
(a to
f)
(p)
Other
deduction
(if any, please
specify):
(p)
Other
(if any, please specify):
Less:
(g)deduction
TaxTURNOVER
(VAT/CST)
(q)
BALANCE
(q)A.
BALANCE
TURNOVER
16.
DETERMINATION
OF OUTPUT
TAXwithin
SALES:
(h)
Goods
returned
in the prescribed
manner
the prescribed time
16.
A.
DETERMINATION
OF
OUTPUT
TAX
SALES:
RATE
OF
TAX
TURN
(i) Labour charges incase of works contract (if included in (a) above):
RATE
OF
TAX
TUR
1%
(j) Other adjustments (if any), specify:
1%
4%
GROSS TOTAL TURNOVER UNDER THE ACT
4%
12.5%
Less: (k) Turnover of exempted goods within the State
12.5%
20%
(l)
Sales on which no tax is leviable (SEZ etc.):
20%
Others
Others
(m)
Turnover of export/import or in the course of export/import outside the
country covered by section 5(1), 5(2) and 5(3) o
(n) Interstates sales:
TOTAl
TOTAl
INFORMATION ABOUT SALES TAX INCENTIVES EXEMPTION/NPV DEFERMENT (if applicable)
I certify that above particulars are true and
correct to best of my knowledge and belief.
I certify that above particulars are verified by me from
books of account and same are true and correct.
For
......................................................................................
.............
For
...........................................................................................
........
318 SERIES I No. 18
OFFICIAL GAZETTE - GOVT. OF G
A. Total turnover of sale received/receivable in respect of goods sold including value of goods transferred out of State otherwis
Exempted
Taxab
(@ 1%
(i) Imports from out of India.
...................
(ii) Interstate purchases
...................
(iii) Consignment transfers
..................
(iv) Local purchases from registered dealers
(a) Against tax invoices
..................
(b) Against restricted tax
invoice
..................
(v) Local purchases from compo
sition dealers and unregistered
dealers
...................
(vi) Others
...................
/date of registration
(ii) ITC admissible on capital goods
(iii) ITC carried over from previous tax period
(iv) Entry tax paid, if any (photocopy of challans to be enclosed)
(v) 75% of net tax liability under the Net Present Value Compulsory
CHARTERED
Payment Scheme 2005
(Name
of the
dealer/person)
(Signature)
ACCOUNTANT (Name)
Total
of b(i)
to b(v)
(Proprietor/Partner)
Total ITC of 7(a) & (b)
...................................................................................
(c) Reverse credit on account of:
B. No. and date of TDS Certificates (Form VAT - VII) 1. 2. 3. Total
Membership No.
(Attach separate statement if space is insufficient) Total paynents 12A & 12B
Particulars
.........................................................................
(a) Gross sales
Name debited to accounts
Address:
Add: (b) Goods returned
........................................................................................
(c) Excise collection (if separately not credited to sales account)
......................................................................................
(d) Sales of capital goods
...........................................................................................
................
(e) Other sales
(f) Other adjustment (if any), specify
........ Designation
...........................................................................................
Total (a to f)
...............
Less: (g) Tax (VAT/CST)
.................................................................................
(h) Goods returned in the prescribed manner within the prescribed time
(i) Labour charges incase of works contract (if included in (a) above):
(j) Other adjustments (if any), specify:
GROSS TOTAL TURNOVER UNDER THE ACT
Less: (k) Turnover of exempted goods within the State
(l) Sales on which no tax is leviable (SEZ etc.):
(m) Turnover of export/import or in the course of export/import outside the
(n) Interstates sales:
(o) Value of Interstate branch transfers/consignment transfers:
country covered by section 5(1), 5(2) and 5(3) o
Place: .............................................................................................. Place:
.............................................................................................. Date: ............................................................. Date:
.............................................................
By order and in the name of the Governor of Goa. Shrikant M.
Polle, Under Secretary (Fin-Exp.). Porvorim, 3rd August, 2006.
GOVERNMENT PRINTING PRESS, PANAJI - GOA. Price : Rs. 14.00
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