Office of the Commissioner of

Commercial Taxes,

Old High Court Building,

Panaji-Goa-403001.

Sub:- Clarification on Annexure A & B forming part of VAT III.

The Goa Value Added Tax Rules, 2005, were amended vide amendment dated 24/12/2014. Amongst various amendments to Rules, return form in Form VAT III is also amended by annexing annexures A, B, C & D. Annexure A & B are required to be filed by all the dealers (other than composition dealer) having sales/purchases during the respective quarters. Returns are required to be filed on-line through e-services provided at Department's website www.goacomtax.gov.in and as usual, acknowledgment of return generated has to be filed within thirty days from the date of filing the online return to the respective ward office.

After considering various representations from dealers, tax consultants, etc. it is clarified that in Annexure 'A' entries of sale bill/cash memo may be entered as a day summary. In such cases entries in column number (5) will be for bulk invoices (for e.g. Invoice number 1 to 100) issued for the day.

Also, in annexure 'A' no entries in respect of sales return and discount against debit / credit notes shall be entered. Such entries already exist at 4 (B) (7) & (8) in Form VAT III. Sales/purchases against Form VAT XXX and Form VAT XXXIII shall be shown as 30 and 33 respectively in column (12) and no separate annexures for sales / purchases .against-Form VAT XXX and Form VAT XXXIII may be filed.

Regarding annexure 'C' & 'D' it is clarified that it shall only be filed by the dealer in case, if any goods locally purchased are subsequently sold at a lower price than the purchase price.

(Dipak M. Bahdekar)

Commissioner of Commercial Taxes