(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.

Read: Order No. CCT/12-9/2011-12/4714 dated 18-02-2012 published in the Official Gazette, Series II No. 44 dated 2-2-2012.

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 and in supersession of order read above on same subject 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 the Authorities given below subject to conditions given below:

A. In cases where the application for renewal has been filed within one year from the last date of validity of Registration Certificate the compounding power is delegated to the respective unit in-charge Asst. Commercial Tax Officer/Commercial Tax Officer of the ward concerned.

B. In all other cases wherein the delay for renewal has been maximum of five years after the validity of the Registration Certificate the compounding power is delegated to the Asst. Commissioner of Commercial Taxes concerned having jurisdiction over the ward. The power of compounding is delegated subject to following conditions which shall be strictly followed:-

1. The Compounding Authority should fix the compounding penalty @ Rs. 25/- per day of delay subject to a minimum penalty of Rs. 250/- but subject to a maximum penalty of sum equal to Registration renewal fees but not exceeding Rs. 5000/-.

2. In case the Net Output Tax after adjusting Input Tax Credit paid/payable by any of the dealer is less than Rs. 50,000/- per annum during the preceding Financial year then such dealer shall be charged 50 percent of the penalty as payable above.

3. All the applications for compounding including compounding required from Asst. Commissioner or the Commissioner in these matters shall be filed with the respective ward office. All the applications should be processed by respective unit in-charge officers in the Registration file and notings be recorded therein. Wherever the compounding period is more than one year all such matters should be processed by the unit in-charge officer and approval of the concerned Asst. Commissioner or the Commissioner be obtained on Registration file and formal order of compounding shall be issued by the unit in-charge officer only.

4. In case of renewal application filed late and no application for compounding is filed, then the unit in-charge officer should proceed to forthwith renew the Registration Certificate prospectively from the date of application. In case such case is compounded later then the intervening period may be regularised subsequently.

5. All applications for compounding/renewal filed with the ward office should be disposed off within 7 days including time required to obtain approval if any. This deadline should be strictly adhered to.

Sd/- (S. G. Korgaonkar),

Commissioner of Commercial Taxes (Finance).