Introduction: The Government of Goa, through the Department of Finance, recently issued a crucial trade circular, Trade Circular No. CCT/26-2/2023-24/3909, shedding light on the deadline for availing benefits under the Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 (GRATIPOS Act). Commissioner of State Tax, S. Gill, IAS, emphasized the importance of timely online applications for settlement by March 7, 2024.
Detailed Analysis: The GRATIPOS Act, notified through Notification No. 7/30/2023-LA on 08-09-2023, has garnered significant attention from the Trade & Industry. The Department of Finance, in collaboration with stakeholders, undertook an extensive public outreach, including awareness camps in various talukas and the establishment of helpdesks at 8 Ward offices in Goa.
Trade Circular (GVAT No. 3 of 2023-24) No. CCT/26-2/2023-24/2316, dated 12-10-2023, provided the initial guidelines for the GRATIPOS Act, urging applicants and dealers to seize the benefits through timely online applications. The circular emphasizes the positive response from the Trade & Industry, with numerous applications already under processing.
Awareness camps in October 2023 aimed to educate stakeholders about the settlement process, and helpdesks were set up for the ease of filing online applications in Form I. The helpdesks operate from 2.30 p.m. to 5.45 p.m. on each working day until the deadline of 07-03-2024. The Commissioner of State Tax, S. Gill, IAS, stressed the facilitative nature of the Trade Circular, clarifying its intent to aid stakeholders without interpreting legal provisions.
Conclusion: With the impending deadline of 7th March 2024, stakeholders, including Trade & Industry, are urged to capitalize on the benefits offered by the GRATIPOS Act. Timely filing of online settlement applications in Form I is crucial for those seeking to settle tax arrears. The Government of Goa’s proactive approach and facilitative measures aim to ensure a smooth settlement process, emphasizing the collaborative efforts between the government and stakeholders for a successful implementation of the GRATIPOS Act.
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GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
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Trade Circular
No. CCT/26-2/2023-24/3909
(GVAT No. 4 of 2023-24)
Ref.: Trade Circular (GVAT No. 3 of 2023-24) No. CCT/26-2/2023-24/2316 dated 12-10-2023 published in Official Gazette, Extraordinary, Series II No. 28 dated 12-10-2023.
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 08-09-2023 published in Official Gazette, Extraordinary No. 3, Series I dated 08-09-2023.
This Department had issued above referred Trade Circular and undertaken public outreach regarding GRATIPOS Act and all the applicants/dealers were requested to take the benefit under the GRATIPOS Act by timely filing online application for settlement. There has been a good response from Trade & Industry and several online applications are filed which are being processed.
The Department had also organized awareness camps in collaboration with other stakeholders, for creating public outreach in various talukas in the month of October, 2023. Further, for promoting the ease of filing online applications for settlement in Form I, the Department have constituted one helpdesk at each of the 8 Ward offices in Goa. The helpdesks will be functional from 2.30 p.m. to 5.45 p.m. of each working day till 07-03-2024 to assist small dealers/others in filing of online settlement application.
It is again urged with the Trade & Industry and all other stakeholders to avail the benefits of settlement by timely filing the application. All are requested to take note that the last date for filing/ /completing online application for settlement in Form I under Section 5 of the GRATIPOS Act is 7th March, 2024.
This Trade Circular is intended only for facilitation of the stakeholders and not meant for interpreting any legal provisions.
Given under the seal of this office.
S. Gill, IAS, Commissioner of State Tax, Goa. Panaji, 14th February, 2024.
