Know Goa VAT TIN Dealer Detail Search by Name or TIN Number

Search, Verify and know Goa VAT Dealers TIN Details by Name or registered TIN Number. First 2 digit codes for Goa State VAT TIN is 30, so all the Goa State registered Dealer will have 30 as their starting two digit.  As per the VAT rule dealer can only have single VAT TIN Number in his name.  This VAT TIN Number will remain same for CST registration.  Search TIN VAT Number for different cities of the State of Goa can be done through this website. Goa Commerical Tax Department has been divided into seven ward offices, namely, Panaji, Mapusa, Bicholim, Ponda, Margao, Vasco and Curchorem. Goa Commerical Tax Department is Headquartered at Panaji.

Following Details for the Dealer will be generated for the given TIN Number for Goa Dealer

  • Name of the Dealer
  • TIN Number of the Dealer
  • CST Number of the Dealer
  • Dealer Address
  • Name of Establishment
  • LST NO.
  • Nature of Business
  • Status

Search Goa State VAT TIN Details by TIN Number, Goa LST Number or Goa Dealer Name

Goa VAT TIN Details Searh and Verification

Search Goa State VAT TIN Details by Goa Dealer Name, TIN Number or Goa Trade Name

Goa TIN Details by Goa Dealer Name

In case if you want to get other details about the Goa dealers like

PAN Number of Goa Dealer

Date of Registration under CST Act

Date of Registration Goa VAT Act

Download Goa Vat Form – II

DOWNLOAD GOA VAT FORM VAT – II REGISTRATION CERTIFICATE UNDER SECTION 18

As per GOA Vat rule 15 Grant of registration certificate.-

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

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

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

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

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

(c)shall take effect in case of an application under sub-section(3) of section 18 of the Act, from the date of application or from such

further date as the Appropriate Assessing Authority may by Order fix: Provided that in case of an employer effecting deduction of tax at source, the certificate shall take effect or be valid from the date on which the deduction of tax at source is made or contractor’s account is credited towards the payment of such deduction, whichever is earlier;

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

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

This movie requires Flash Player 9

Download Goa Vat Form – IV

Download Goa vat FORM VAT – IV: Return of Sales and Composition Tax Payable by dealer opting for composition

As per GOA vat Rule 6 Composition of tax.

(1)Any registered dealer covered under Schedule ‘E’ to the Act may apply to the Appropriate Assessing Authority in Form VAT-XIII to compound the tax assessable, within thirty days from the date of commencement of financial year:

Provided the Appropriate Assessing Authority may entertain an application for composition of tax filed by the dealer beyond 30 days but not later than 60 days from the date of commencement of financial year, on payment of late fee of Rs. 50/-, per day of delay.

(2)The dealer shall not be eligible for composition of tax in case he.-

(i) makes sales in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, (Central Act 74 of 1956);

(ii) brings any goods in the State of Goa or to whom any goods are dispatched from any place outside the State;

(iii) makes consignment sale/stock transfers;

(iv) makes sales in the course of import of goods into or export of the goods out of the territory of India, within the meaning of section 5 of the said Central Sales Tax Act, 1956;

(v) receives any goods for sale on consignment basis or effects sales on behalf of the principal;

(vi) manufactures any goods for sale other than covered under entry (2) of Schedule ‘E’ to the Act;

(vii) is a non-resident dealer.

(3)The Appropriate Assessing Authority upon scrutiny of application received from the dealer under sub-rule (1) and if it is found in order shall grant him the certificate in Form VAT-XIV.

(4) The permission so granted shall be valid initially for a period of one

year and thereafter be renewed every year upon application in that behalf from the concerned dealer alongwith the declaration as regards to his turnover during the immediate preceding year. The application for renewal of the certificate shall be made within a period of 30 days from the date of expiry of the said certificate.

Provided that the Appropriate Assessing Authority may entertain an application for renewal of certificate of composition of tax beyond 30 days but not later than 60 days on payment of late fee of Rs. 50/- per day of delay.

The dealer applying for renewal of his certificate of composition of tax shall submit the certificate issued to him to the Appropriate Assessing Authority alongwith the application.

A dealer to whom a certificate of composition of tax in Form VAT – XIV has been granted if found covered any time during the year under any of the contingencies as stated in sub-rule(2) above, such certificate shall stand withdrawn from the date of such contingency.

The input tax credit on the stock held by the dealer on the date of such withdrawal shall be allowed to him in accordance with the provisions of sub-rule(1) of rule 7 of these rules.

(6)The payment of the amount of composition tax at the rate specified in Schedule ‘E’ to the Act shall be made by the respective dealer quarterly in Form VAT-V in the appropriate Government treasury, within 30 days from the end of the quarter to which the payment relates. The dealer to whom the composition benefit has been granted, shall file return of his sales for every quarter in Form VAT-IV, within 30 days from the end of the quarter alongwith a copy of challan acknowledging receipt

This movie requires Flash Player 9

Download Goa Vat Form – I

Download GOA VAT Form VAT – I Application for the grant of Certificate of Registration

As per Goa Vat rule 14.Registration of dealers –

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

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

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

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

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

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

(b) a firm, by partner thereof;

(c) a Hindu Undivided Family, by the Karta or an adult male member thereof;

(d) a body corporate(including a company,

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

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

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

This movie requires Flash Player 9

Download Goa Vat Form – VI

Download GOA VAT Form – VI: DEMAND NOTICE FOR TAX NOT PAID/SHORT PAID WITH RETURN

As per Goa Vat Rule 24 Tax payments.-

(1) Every registered dealer having monthly tax liability exceeding rupees one lakh, other than those opted for composition of tax under section 7, shall pay the tax payable under the Act for every month within twenty days from the expiry of each month.

(2) In respect of the registered dealer, other than those opted for composition of tax under section 7, having monthly tax liability upto one lakh, the payment shall be made within thirty days from expiry of each month.

(3) All payments of tax under the Act shall be made in the appropriate Government treasury under challan in Form

VAT-V.

Where any registered dealer submits the return in the prescribed form without a copy of the challan for having paid tax due or with payment of tax lesser than what is due, the Appropriate Assessing Authority shall issue a notice in Form VAT-VI to the registered dealer for the tax not paid. Such notice shall be deemed to be a demand notice and the registered dealer shall pay the said amount demanded within thirty days from the date of service of such notice alongwith the interest for delayed payment at the rate provided in clause(a) of sub-section(4) of section 25

This movie requires Flash Player 9

Download Goa Vat Form – VII

DOWNLOAD GOA VAT Form VAT – VII: CERTIFICATE OF TAX DEDUCTION AT SOURCE

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

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

sub-section (1) of section 28 of the Act, shall pay the tax deducted every month within the time as laid down under rule 24 into the appropriate Government treasury and every such remittance shall be accompanied by challan in Form VAT – XVIII hereto. The challan shall be filled in quadruplicate. The original shall be retained by the employer for records after making the payment. The duplicate shall be furnished by the employer to the Commissioner along with the statement specified in sub-rule(2) of this rule. The triplicate copy shall be retained by the Treasury and the quadruplicate copy shall be sent by the Treasury Officer to the Appropriate Assessing Authority.

(2) Issue of certificate for deduction of tax at source. The certificate referred to in sub-section (3) of section 28 of the Act, shall be in Form VAT – VII hereto and it shall carry serial number and date and shall be signed by the employer effecting the tax deduction or his authorised representative. The certificate shall be issued within fifteen days from the end of the quarter during which the deduction is effected. Every such certificate shall be issued in quadruplicate. The original and the duplicate shall be made over to the contractor in respect of whom deduction is effected. The contractor shall furnish the original along with his return to the Appropriate Assessing Authority retaining the duplicate for his record. The employer shall retain the quadruplicate for his record and send the triplicate to the Commissioner with the statement in Form VAT – XXVII hereto within thirty days from the end of the quarter to which the statement relates. Every employer effecting tax deduction at source and issuing certificate in Form VAT – VII shall maintain proper record of certificates of tax deduction issued in Form – VAT XXVIII hereto which shall be open for inspection to the officers of Commercial Tax Department at all reasonable time. In case where records are maintained in electronic system, the Commissioner, may dispense with the maintenance of records in Form VAT – XXVIII, subject to such conditions as he may impose.

Non-deduction of tax at source or deduction of tax at lower rate following conditions shall apply.

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

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

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

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

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

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

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

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

This movie requires Flash Player 9

Download Goa Vat Form – V

Download GOA VAT FORM VAT- V CHALLAN

As per GOA vat Rule 24 Tax payments.-

(1) Every registered dealer having monthly tax liability exceeding rupees one lakh, other than those opted for composition of tax under section 7, shall pay the tax payable under the Act for every month within twenty days from the expiry of each month.

(2) In respect of the registered dealer, other than those opted for composition of tax under section 7, having monthly tax liability upto one lakh, the payment shall be made within thirty days from expiry of each month.

(3) All payments of tax under the Act shall be made in the appropriate Government treasury under challan in Form

VAT-V.

Where any registered dealer submits the return in the prescribed form without a copy of the challan for having paid tax due or with payment of tax lesser than what is due, the Appropriate Assessing Authority shall issue a notice in Form VAT-VI to the registered dealer for the tax not paid. Such notice shall be deemed to be a demand notice and the registered dealer shall pay the said amount demanded within thirty days from the date of service of such notice along with the interest for delayed payment at the rate provided in clause(a) of sub-section(4) of section 25

This movie requires Flash Player 9

Download Goa Vat Form – X

Download GOA VAT Form VAT – X Order Of Assessment/Provisional Assessment/Protective Assessment/Re-Assessment

As per Goa Vat Rule 27 Assessments.

(1) If a registered dealer furnishes the return in respect of any tax period within the specified time and the return so furnished is found to be in order, it shall be accepted as self-assessed subject to adjustment of any arithmetical mistake apparent on the face of the said return:

Provided that the Commissioner may by order, issued within a period of sixty days after the close of each year specify the method for selection of assesses for the purpose of detailed assessment upto 20% of the total number of such assessments or such other percentage as may be notified by the Government from time to time.

(2) Whenever the Commissioner makes an assessment of tax of a registered dealer under any of the clauses (a) or (b) or (c) of sub-section (2) of section 29 of the Act, he shall cause to serve a notice in Form VAT-VIII upon such dealer.

(3) After giving the dealer a reasonable opportunity of being heard, the Commissioner shall pass order of assessment which shall be recorded in writing in the Form VAT-X and where the Commissioner determines the turnover of a dealer at a figure different from that shown in the returns of sales submitted by the dealer, under the provisions of the Act and these rules, the order shall state briefly the reasons therefore, but failure to state reasons shall not affect the validity of the assessment order.

The order imposing penalty and/or the interest in respect of any period may be incorporated in the order of assessment relating to that period or a separate order may be issued for levy of such penalty and/or interest.

(4) The Appropriate Assessing Authority, when he thinks necessary to

make assessment of tax of a dealer who has been found liable to pay tax in respect of any period but has failed to apply for registration as required under section 18 of the Act, then, he shall do so, by observing the procedure laid down in sub-rule (2) above.

(5) If the assessment made under this rule results in tax payable in excess of amount declared and paid along with the returns, then the Appropriate Assessing Authority shall serve upon the dealer a notice in the Form VAT-XI directing the dealer to pay the excess amount demanded within the specified time which may not exceed sixty days from the date of service of such notice.

(6) When the copy of the challan acknowledging receipt of tax is furnished by the dealer or person from whom any amount is demanded under these rules, the Appropriate Assessing Authority shall cause to make necessary entries in the office record wherever necessary and shall place such copy of the challan in the respective case record of the dealer or other office record.

(7) If the assessment made under this rule results in excess input tax credit refundable to the dealer then such refund shall be granted in accordance with the procedure laid down in Rule 30.

(8) The Appropriate Assessing Authority may assess a registered dealer in respect of a part of the year for any other good and sufficient reason and shall record in writing the circumstances which necessitate the assessment, either before or at the time of proceeding to such assessment.

If any dealer applies for cancellation of his registration certificate on the grounds of closure of business or change in the ownership or status of the business or any other specific reason, the Appropriate Assessing Authority shall assess the said dealer before cancellation of his registration certificate

This movie requires Flash Player 9

Download Goa Vat Form – XI

DOWNLOAD GOA VAT Form VAT – XI DEMAND NOTICE

As per Goa Vat Rule 27 Assessments.

If a registered dealer furnishes the return in respect of any tax period within the specified time and the return so furnished is found to be in order, it shall be accepted as self-assessed subject to adjustment of any arithmetical mistake apparent on the face of the said return:

Provided that the Commissioner may by order, issued within a period of sixty days after the close of each year specify the method for selection of assesses for the purpose of detailed assessment upto 20% of the total number of such assessments or such other percentage as may be notified by the Government from time to time.

Whenever the Commissioner makes an assessment of tax of a registered dealer under any of the clauses (a) or (b) or (c) of sub-section (2) of section 29 of the Act, he shall cause to serve a notice in Form VAT-VIII upon such dealer.

After giving the dealer a reasonable opportunity of being heard, the Commissioner shall pass order of assessment which shall be recorded in writing in the Form VAT-X and where the Commissioner determines the turnover of a dealer at a figure different from that shown in the returns of sales submitted by the dealer, under the provisions of the Act and these rules, the order shall state briefly the reasons therefore, but failure to state reasons shall not affect the validity of the assessment order.

The order imposing penalty and/or the interest in respect of any period may be incorporated in the order of assessment relating to that period or a separate order may be issued for levy of such penalty and/or interest.

The Appropriate Assessing Authority, when he thinks necessary to

make assessment of tax of a dealer who has been found liable to pay tax in respect of any period but has failed to apply for registration as required under section 18 of the Act, then, he shall do so, by observing the procedure laid down in sub-rule (2) above.

If the assessment made under this rule results in tax payable in excess of amount declared and paid along with the returns, then the Appropriate Assessing Authority shall serve upon the dealer a notice in the Form VAT-XI directing the dealer to pay the excess amount demanded within the specified time which may not exceed sixty days from the date of service of such notice.

When the copy of the challan acknowledging receipt of tax is furnished by the dealer or person from whom any amount is demanded under these rules, the Appropriate Assessing Authority shall cause to make necessary entries in the office record wherever necessary and shall place such copy of the challan in the respective case record of the dealer or other office record.

If the assessment made under this rule results in excess input tax credit refundable to the dealer then such refund shall be granted in accordance with the procedure laid down in Rule 30.

The Appropriate Assessing Authority may assess a registered dealer in respect of a part of the year for any other good and sufficient reason and shall record in writing the circumstances which necessitate the assessment, either before or at the time of proceeding to such assessment.

If any dealer applies for cancellation of his registration certificate on the grounds of closure of business or change in the ownership or status of the business or any other specific reason, the Appropriate Assessing Authority shall assess the said dealer before cancellation of his registration certificate

This movie requires Flash Player 9

Download Goa Vat Form – IX

Download Goa vat Form VAT – IX Notice of re-assessment under section 31 of the Goa Value Added Tax Act, 2005(Act 9 of 2005).

As per Goa vat Rule 29 Escaped assessment, re-assessment of tax, etc

If the Commissioner has reasons to believe that any turnover of sales of any goods chargeable to tax under the Act has, in respect of any period/year, escaped assessment or has been under-assessed, or assessed at a lower rate or allowed input tax credit in excess of what is admissible or that any deduction has been wrongly made in an order issued under section 29 of the Act, the Commissioner shall cause to serve upon the concerned dealer within the time specified in sub-section(1) of section 31 of the Act, a notice in Form VAT-IX and after giving him reasonable opportunity of being heard and making such enquiries as it considered necessary may proceed to assess or re-assess the amount of tax due from such dealer.

The order of assessment or reassessment referred to in sub-rule(1) shall be made in writing in Form VAT-X. Also, a notice in the Form VAT-XI, as referred to in rule 27, for demand of tax levied, interest and penalty imposed, if any, arising out of said orders shall be served upon the dealer.

This movie requires Flash Player 9