Office of Commissioner of Commercial Taxes

Order No. CCT/12-9/2011-12/4714 Dated 18th January, 2012.

(Under sub-section (5) of Section 13 of the Goa Value Added Tax Act, 2005)

Sub: Compounding of offence relating to late filing of application for Renewal of Registration.

Whereas it is observed that there are large number of dealers who have applied for renewal of their Registration Certificates under Rule 16 beyond the time limit prescribed therein. The said applicants have committed an offence which requires compounding. As there are large number of applicants in this category from various parts of the State it would be cumbersome for them to attend this office for the purpose.

In view of above, I, the undersigned, Commissioner of Commercial Taxes in exercise of powers conferred under sub-section (5) of Section 13 of the Goa Value Added Tax Act, 2005 hereby delegate the power conferred in me under clause (A) of Section 53 only as regards to compounding of offence relating to renewal of registration under Rule 16 of the Goa Value Added Tax Rules, 2005 to all the Appropriate Assessing Authorities having jurisdiction over the respective dealers subject to following conditions.

1. The application for renewal should have been filed within one year from the last date of validity of Registration Certificate.

2. The Assessing Authority should fix the compounding penalty @ Rs. 50/- per day of delay subject to a minimum penalty of Rs. 500/- and maximum penalty of Rs. 5,000/- for delay upto six months.

3. Applications delayed beyond six months should be charged compounding penalty of Rs. 5,000/- plus Rs. 50/- per day delay beyond six months but subject to a total maximum penalty of Rs. 10,000/-.

4. In case the net output tax paid/payable by any of the dealer is less than Rs. 50,000/- per annum then such dealer shall be charged 50 percent of the penalty as payable above.

S. G. Korgaonkar,

Commissioner of Commercial Taxes.