The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 (Goa Act 34 of 2023) (hereinafter referred to as the “GRATIPOS Act”) has been notified vide Notification No. 7/30/2023-LA dated September 08, 2023 published in Official Gazette, Extraordinary No. 3, Series I dated September 08, 2023.
The GRATIPOS Act, 2023 and the Notifications/Orders issued under GRATIPOS Act have been uploaded on home page of the department website www.goagst.gov.in under the link “Settlement Scheme, 2023”.
The facility for filing online application in Form I for settlement under the GRATIPOS Act is made active w.e.f. October 08, 2023 on the notified portal. The application under the GRATIPOS Act can be filed by the dealer /applicant for settling dues for the period of assessments up to June 30, 2017.
The following are the salient features of the Settlement Scheme, 2023 for settlement of old VAT and other dues.
For undisputed cases
20% rebate in tax dues
100% rebate in interest, penalty, other dues
For disputed cases
50 % rebate in tax dues
100 % rebate in interest, penalty, other dues.
Online application filing on portal has been opened from October 08, 2023.
User ID to be created using mobile and e mail by the applicant. Separate application to be filed for each year for pending dues under each Act.
Acts covered under the Scheme:
1) The Goa Sales Tax Act, 1964
2) The Central Sales Tax Act, 1956
3) The Goa Entertainment Tax Act, 1964
4) The Goa Tax On Luxuries Act, 1988
5) The Goa Tax On Entry of Goods Act, 2000
6) The Goa Value Added Tax Act, 2005
Tax dues of the Years covered under the Settlement Scheme are from 1963-64 to 2017-18(till June 30, 2017).
The Press Note can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2023/10/Press-Note.OTS_.2023.pdf