Goa GST Dept. Issues Instructions for Outstanding Dues below Rs. 10,000 under GRATIPOS Act, 2023
Those unable to find their names on the beneficiary list must submit a written application to the respective Unit Incharge (STO or ASTO) by March 07, 2024, as per Section 9(3)(c) of the GRATIPOS Act
The Goa Goods and Services Tax ( GST ) Department, for easing the settlement of dues for small-scale traders and individuals, issued a Trade Circular GVAT No. 6 of 2023-24 dated February 29, 2024 under the provisions of Goa ( Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement )( GRATIPOS ) Act, 2023. This circular emphasises the provisions for the settlement of...
The Goa Goods and Services Tax ( GST ) Department, for easing the settlement of dues for small-scale traders and individuals, issued a Trade Circular GVAT No. 6 of 2023-24 dated February 29, 2024 under the provisions of Goa ( Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement )( GRATIPOS ) Act, 2023. This circular emphasises the provisions for the settlement of dues amounting to less than Rs. 10,000 through online applications.
The GRATIPOS Act was enacted, aiming to streamline the recovery process for small dues. Under Section 9(3)(b) of the GRATIPOS Act, the respective ward offices in Goa compiled a list of registered and unregistered dealers with dues not exceeding Rs. 10,000 for each financial year. Subsequently, the designated authorities processed these cases and issued Certificates of Settlement in Form X, digitally signed for legal validity.
To facilitate easy access, these certificates are now available on the Department's website. Individuals can search for their certificates by validating their mobile number through OTP and entering their VAT TIN number, PAN, or name for unregistered dealers.
Additionally, those unable to find their names on the beneficiary list must submit a written application to the respective Unit Incharge ( STO or ASTO ) by March 07, 2024, as per Section 9(3)(c) of the GRATIPOS Act.
In line with this initiative, the Department has set up help desks at each of the 8 Ward offices in Goa. These help desks will operate from 2:30 p.m. to 5:45 p.m. on working days until March 07, 2024, to assist small dealers and others in locating their Certificate of Settlement on the website.
It's crucial for all eligible individuals to thoroughly check the Department's website for their certificates and take necessary action if not listed. The deadline for submitting applications for those not included in the beneficiary list is March 07, 2024.
The Trade Circular emphasizes that its purpose is solely to facilitate stakeholders and not to interpret legal provisions. This initiative aims to streamline the settlement process for small dues, ensuring convenience and efficiency for taxpayers in Goa.
To Read the full text of the Order CLICK HERE
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