Goa GST Dept sets March 7, 2024 deadline for Filing Settlement Applications for Pre-GST Arrears.
The Government of Goa, Department of Finance, Office of the Commissioner of Commercial Taxes, vide Trade Circular No. CCT/26-2/2023-24/3909 (GVAT No. 4 of 2023-24) dated February 14, 2024, has set March 7, 2024, as the deadline for online applications under the Goa (Recovery of Arrears of tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 (GRATIPOS Act), allowing resolution of dues for assessments up to June 30, 2017. The Act, effective from September 8, 2023, enables dealers to apply online. Awareness camps and Help Desks were set up across Talukas in October 2023, promoting ease of application filing. The Department urges timely submission of Form I u/s 5 for maximum benefit.
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.
This Department had issued above referred Trade Circular and undertaken public outreach regarding the 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 March 07, 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 March 07, 2024.
This Trade Circular is intended only for facilitation of the stakeholders and not meant for interpreting any legal provisions.
The Trade Notice can be accessed at: https://goaprintingpress.gov.in/downloads/2324/2324-45-SII-EOG-2.pdf