Author Archive: Goa State Industries Association

ELIGIBILITY CRITERIA UNDER PPS INCREASED TO 10 CRORES.

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Official Gazette — Govt. of Goa
Series I, No. 24, 15th September, 2011
Notification 3/40/2003-Ind (part)
Whereas vide Notification No. 3/40/2003—IND (Part) dated 31-12-2008 published in the Official Gazette Series I No. 42 dated 15-1-2009. The Government of Goa notified the “Preferential Purchase Incentives to Micro and Small Enterprises Scheme, 2008”. And whereas the Government of Goa deems it expedient to amend the said scheme as follows:—
1. Short title and commencement.—
(1) This Scheme may be called the “Preferential Purchase Incentives to Micro and Small Enterprises (Amendment) Scheme, 2011”.
(2) It shall come in force from the date of its publication in the Official Gazette.
2. Amendment of clause 5.— In clause 5 of the “Preferential Purchase Incentives to Micro    and Small Enterprises Scheme, 2008”, (hereinafter referred to as the “Principal Scheme”).
(i)     the clause 5 is substituted, namely:—
     “5. Eligibility.— Only those Micro & Small Enterprises having turnover not exceeding Rs. 10 crores per annum for the preceding 3 financial  years and acknowledged with Entrepreneurs Memorandum Part-II by the Director of Industries, Trade and Commerce   shall be eligible for the benefit under this scheme”. This has been issued with the concurrence of Finance (Exp.) Department vide their U. O.   No. 1417320 dated 17-6-2011.
By order and in the name of the
Governor of Goa.
Hanumant T. Toraskar, Under Secretary (Industries).
Porvorim, 8th September, 2011.

Preferential Purchase Scheme

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DEPARTMENT OF INDUSTRIES
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24 15TH SEPTEMBER, 2011
Notification 3/40/2003-IND (Part)
Whereas vide Notification No. 3/40/2003—IND (Part) dated 31-12-2008 published in the Official Gazette Series I No. 42 dated 15-1-2009. The Government of Goa notified the “Preferential Purchase Incentives to Micro and Small Enterprises Scheme, 2008”.
And whereas the Government of Goa deems it expedient to amend the said scheme as follows:—
1. Short title and commencement.—
(1) This Scheme may be called the “Preferential Purchase Incentives to Micro and Small Enterprises (Amendment) Scheme, 2011”.
(2) It shall come in force from the date of its publication in the Official Gazette.
2. Amendment of clause 5.— In clause 5 of the “Preferential Purchase Incentives to Micro    and Small Enterprises Scheme, 2008”, (hereinafter referred to as the “Principal Scheme”).
(i)     the clause 5 is substituted, namely:—
     “5. Eligibility.— Only those Micro & Small Enterprises having turnover not exceeding Rs. 10 crores per annum for the preceding 3 financial years and acknowledged with Entrepreneurs Memorandum Part-II by the Director of Industries, Trade and Commerce shall be eligible for the benefit under this scheme”.
This has been issued with the concurrence of Finance (Exp.) Department vide their U. O.   No. 1417320 dated 17-6-2011.
By order and in the name of the
Governor of Goa.
Hanumant T. Toraskar, Under Secretary (Industries).
Porvorim, 8th September, 2011.

Department of Science, Technology & Environment Notification – 40/4/2006/STE-DIR/414

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Department of Science, Technology &
Environment
Notification
40/4/2006/STE-DIR/414
In exercise of powers conferred under section 5 of the Environment (Protection) Act, 1986 (Central Act 29 of 1986) to the State Government vide Notification No. S. O. 881 (E) dated 22-09-1988 (published in the Gazette of India No. 749 dated 22-09-1988) and in exercise of powers conferred under section 64 of the Water (Prevention and Control of Pollution) Act, 1974 (Central Act 6 of 1974) and under section 54 of the Air (Prevention and Control of Pollution) Act, 1981 (Central Act 14 of 1981), the Government of Goa, after due consultation with the Goa State Pollution Control Board (GSPCB) and in supersession of the earlier Notification No. 3/4/2003/-IND(XV)/985 dated 25-11-2004 issued by the Directorate of Industries, Trade and Commerce (DITC), is pleased to classify the industries for the purpose of consent management as well as their authorization by GSPCB into ‘Red’,‘Orange’ and ‘Green’, as under:—
I LIST OF INDUSTRIES UNDER ‘RED’ CATEGORY
I. A. Industries identified by the Ministry of Environment and Forests, Government of India, as  heavily polluting and covered under Central Action Plan; viz.
1.    Aluminum Smelter.
2.   Cement.
3.   Chlor alkali.
4.   Copper smelter.
5.   Distillery including fermentation industry.
6.   Dyes & dye-intermediates.
7.   Fertilizer.
8.   Iron and Steel (involving processing from ore/scrap/integrated steel plants).
9.   Oil refinery (Mineral oil or Petro  refineries).
10. Pesticides (Technical) (excluding formulation).
11. Petro Chemicals (manufacture of & not merely use of as raw material).
12. Pharmaceuticals (basic) (excluding formulation).
13. Pulp & Paper (paper manufacturing with or without pulping).
14. Sugar (excluding Khandsari).
15. Tanneries.
16. Thermal Power plants.
17. Zinc smelter.
18. Ship Breaking.
I. B. Industries manufacturing following  products or carrying out following activities:–
19.  Anodizing.
20.  Asbestos & Asbestos based industries.
21.  Automobile manufacturing/Assembling (including paint shop).
22. Ayurvedic medicines involving fermentation, distillation etc.
23. Ceramic/Refractories.
24. Charcoal kiln.
25. Chemical, Petrochemical and Electro -chemicals including manufacture of acids such as  Sulphuric acid, Nitric acid, Phosphoric acid etc.
26. Chlorates, Per Chlorates & Peroxides.
27. Chlorine, Fluorine, Bromine, Iodine & their compounds.
28. Coke making, Coal liquefaction, Coal tar distillation or fuel gas making, Coal gasification.
29. Common Bio-medical Waste Treatment Facility.
30. Common/Captive Hazardous WasteTreatment Facility.
31. Common Effluent Treatment Plant.
32. Construction of ships, barges, steel hull trawlers, dry docks etc.
33. Bulk cement terminals/depots.
34. Dry coal processing/mineral processing industries like ore sintering, pelletization etc.
35. Explosives including detonators, fuses etc.
36. Extraction of silver from photographic/ X-ray chemicals.
37. Extraction of fish oil.
38. Fat liquor for leather.
39. Fermentation industry including manufacture of yeast, beer.
40. Ferro manganese, ferro molybdenum, ferro titanium, ferro boron.
41. Fire crackers.
42. Foundries or process involving foundry operation.
43.Glass and fibre glass production & processing (excluding moulding).
44. Glue & Gelatine.
45. Heavy Engineering (excluding assembly).
46. Hot-mix plants.
47. Hospitals and Pathological laboratory.
48. Hydro cyanic acid and its derivatives.
49. Incineration plants.
50. Industrial carbon including electrodes &graphite blocks, activated carbon, carbon black etc.
51. Industrial or inorganic gases namely:–
       (a) Chemical gases: acetylene, hydrogen,chlorine, fluorine, ammonia, sulphur dioxide,  ethylene, hydrogen sulphide, phosphine.
       (b) Hydro carbon gases: methane, butane, ethane, propane.
52. Industry or process involving electroplating operations.
53. Industry or process involving metal    treatment or process such as pickling, paint stripping, heat treatment, phosphating or finishing, etc.
54. Inks (all types) and carbon paper.
55. Jetties, wharves, dry docks, loading facilities for iron or manganese ore, etc.
56. Lead reprocessing and manufacturing including lead smelting.
57. Lime manufacturing (excluding lime manufacturing by sea shell).
58. Manufacture of Lubricating oil, greases or petroleum based products.
59. Manufacture of Organic/Inorganic Chemicals.
60. Manufacture of printed circuit boards (LSE).
61. Milk processing or Dairy products  (integrated project).
62. Mining of iron ore, manganese ore and/or bauxite.
63. Ore Beneficiation including dry screening plants/mobile screening plants/iron ore washing plants.
64. NPK Fertilizers and granulation.
65. Organic Chemical manufacturing.
66. Par boiled rice mills.
67. Paints & varnishes (excluding blending  /mixing).
68. Petroleum products manufacturing and oil/crude oil/residues re-processing.
69. Phosphate rock processing plants.
70. Phosphorus and its compounds.
71. Pigments and intermediates.
72. Plaster of Paris items.
73. Ports and Harbours.
74. Potable Alcohol (IMFL) by distillation of Alcohol.
75. Power generating plants (excluding D.G.sets) using coal, naphtha, or other petroleum based  products.
76. Process involving chlorinated hydro carbons.
77. Ready mix concrete plant.
78. Secondary production and/or industrial use of zinc, copper, nickel, lead or other heavy  metals.
79. Barge and trawler breaking.
80. Silicon defoamer and Silicon emulsion.
81. Slaughter houses.
82. Steel and steel products including coke plants involving use of any of the equipments such as   blast furnances, open hearth furnace, induction furnace or arc furnace, rotary kiln (sponge iron plants) etc. or any of the operations or processes such as heat treatment, acid pickling, rolling or galvanizing etc.
83. Stone crushers.
84. Surgical and Medical products involving prophylactics and Latex (manufactured from basic  raw materials).
85. Synthetic detergents and soaps (not covered under orange & green list).
86. Synthetic fibre including rayon, tyre cord, polyester filament yarn from basic raw  materials.
87. Synthetic resins.
88. Synthetic rubber excluding moulding.
89. Tobacco products including cigarettes & tobacco processing.
90. Vegetable oils including solvent extracted oils, hydro-generated oils (excluding repacking  and coconut oil extraction).
91. X-ray chemicals, colour paper developer, colour negative film developer, Depamer of various grades, turkey red oil, Brightening agent, Calcium alkyl benzil sulphonate.
92.Yarn and textile processing involving scouring, bleaching, dyeing, printing or any  effluent/emission generating process.
93. Manufacture of tyres, tubes & flaps etc.using natural and synthetic rubber.

 

II. LIST OF INDUSTRIES UNDER ‘ORANGE’ CATEGORY
1. Additive for concrete-waterproofing compounds and other similar compounds.
2. Assembling of automobiles excluding paint shops.
3. Automobile service stations including repairs and painting.
4. Biodiesel.
5. Bio-tech industries.
6. Bottling of liquefied petroleum gas.
7. Brick from mining rejects.
8. Brick manufacturing.
9. Cashewnut processing plants (dry and wet process including roasting/cooking process and      production of cashew shell nut liquid oil).
10. Cement clinker grinding units.
11. Cotton ginning, spinning and weaving.
12. Diamond tools, diamond stone cutting tools, circular saw blades and wire saw blades.
13. Distillery including blending and mixing (excluding fermentation industry).
14. Silica ramming mass, moulded coat.
15. Electrical/telephone cable including jelly filled cables & optical fibre cables.
16. Emulsifying catalyst.
17. Extraction of all types of oil excluding fish oil.
18. Fish processing and meat processing units.
19. Flour mills (excluding domestic Aatta Chakki).
20. Food additives, colours, essence, nutrients and flavours.
21. Food including fruits and vegetables processing (excluding repacking).
22. Footwear (Rubber & PVC).
23. Fragrances and industrial perfumes.
24. Godowns of authorized retail cement dealers.
25. Handmade paper.
26. Hotels/Resorts/Spas including tented/temporary lodging facility.
27. Ice cream making.
28. Imitation jewellery.
29. Industrial solvents, Industrial cold pretreatment chemicals.
30. Instant coffee/tea repacking including blending and mixing.
31. Laboratory chemicals involving distillation,purification process.
32. Laboratory wares.
33. Laterite, Granite or Basalt Quarries.
34. Laundries.
35. Lead-acid battery reconditioning/assembling.
36. Lithium sulphur dioxide cells/batteries assembly.
37. Lubricating oil, greases or petroleum based products by blending and mixing.
38. Malted food.
39. Manufacturing and assembling of D.G. sets.
40. Manufacture, assembly & repairs of transformers using oil.
41. Manufacture of cosmetics and toiletries.
42. Manufacture of formulated synthetic detergent products.
43. Manufacture of mirror from sheet glass.
44. Manufacture of synthetic detergent intermediates (other than formulated synthetic detergent  products).
45. Manufacture of soaps (process generating rade effluent).
46. Manufacture of tea cans by cutting,bending.
47. Manufacture of commercial vinegar (using acetic acid).
48. Manufacture of printed circuit boards (MSE/SSE).
49. Manufacture of Welding flux.
50.  Masala grinding.
51. Metal treatment or process involving surface coating, powder coating and paint baking  (excluding electroplating & anodizing).
52. Mobile D.G. sets.
53. Mosquito coil.
54. Moulded fibre glass products including FRP vessels.
55. M.S., stainless steel fabrication, switches,electrical panels, workshops for grills gates etc. involving powder coating and/or painting.
56. Multilayered laminated collapsible tubes.
57. Natural stones and marble cutting and polishing.
58. Non-alcoholic beverages soft-drinks.
59.Operation of commercial passenger/tourist vessels, house boats, floating restaurant (excluding ferry boats).
60. Ophthalmic lenses.
61. Organic nutrients/Bio-fertilizers.
62. Packing and filling of pesticides.
63. Paint by mixing and blending process.
64. Paints re-packing.
65. Pesticides/Insecticides/Fungicides/Herbicides/Agro-chemical formulation.
66. Petroleum products/crude oil storage and transfer excluding cross country pipeline.
67.Pharmaceuticals formulations/diagnostic and laboratory reagents & kits, antiseptics and disinfectants).
68. Photographic film cutting and repacking.
69. Plywood and Board manufacturing.
70. Pre-boiled rice mills.
71. Pre-cast concrete products like pavers,block and other concrete products including electrical poles etc.
72. Plastic processed goods and goods manufactured from nylon, plastic, polyesters, PVC by process of moulding and/or extrusion including filaments and fibres.
73. Power looms/handlooms/narrow woven fabrics & elastic tapes (without dyeing & bleaching).
74. P. P. Caps, aluminum bottles including Non refillable closures, Pet Preforms.
75. Printed Aluminium Collapsible tubes/Coated/laminated flexible packaging material of aluminium foil & polyethylene.
76. Pulping and fermenting of coffee beans.
77. Pulverizing of minerals.
78. Repair and servicing of ships, barges, steel hull trawlers etc.
79. Research & Development Laboratories and Quality Control Laboratories.
80. Restaurants/Shacks.
81. Sanitary napkins & diapers.
82. Saw Mills.
83. Sewage treatment plants and/or DG sets for town/cities/township projects, residential complexes, shopping malls etc.
84. Shell Grit.
85. Surgical and medical products involving effluent/emission generating processes.
86. Toughening and moulding of glass.
87. Tyres and tubes (re-treading & moulding).
88. Viscosity index improver, sulphurized karanjia oil, malaria larvisidal oil additive,
       tackiness additive and other lube oil additives, including filtration of all types of oil.
89. Watch cases and bracelets.
90. Wax crayons, erasers, oil pastels.
91. Wire drawing (cold process) and bailing straps.
92. Zeolite molecular sieves.
III. LIST OF INDUSTRIES UNDER ‘GREEN’ CATEGORY
1. Agarbathi.
2. Apparel making.
3. Artificial implants.
4. Assembling of computer and computer  peripherals.
5. Assembly of air coolers, conditioners and heaters.
6. Assembly of bicycles, baby carriage and other small non-motorised vehicles.
7. Atta-chakkies (Domestic and SSI Units).
8. Ayurvedic medicines and Vegetable/Herbal Extract (non-involving fermentation,distillation   etc.).
9. Bakery products biscuits, confectionaries,vermicelli, pasta products.
10. Bamboo and cane products (only dry operations).
11. Block making for printing.
12. Bus seats, cushions & mattresses.
13. Candles.
14. Cardboard or corrugated box and paper products (Paper or pulp manufacturing excluded).
15. Carpentry (excluding saw mill).
16. Carpet weaving.
17. Cashew kernel processing.
18. Cattle feed, poultry feed.
19. Chilling plants, cold storage and manufacture of ice.
20. Clay items.
21. Computer Stationary.
22. Cotton and woolen hosiery (except dyeing).
23. Cutting and repacking of plain & printed aluminum foils and printed blister foils.
24. Digital Thermometer.
25. Electronics and Electrical equipments and/or appliances (assembly).
26. Fire extinguisher refills and servicing.
27. FRP doors, frames and industrial parts.
28. Furniture (wooden and steel) including crates, spools etc. (except M. S. furniture including powder coating & painting).
29. Gold and Silver smithy.
30. Gold and Silver thread zari work.
31. Groundnut decorticating (dry).
32. Handloom weaving.
33. Ice candies.
34. Industrial gases, namely; Air, Oxygen,Nitrogen, Argon, Helium, Carbon Dioxide, Nitrous Oxide.
35. Instant tea/coffee, coffee processing (excluding blending, mixing andrepacking).
36. Insulation and other coated papers (Paper or pulp manufacturing excluded).
37. Khandsari sugar.
38. Leather footwear and leather Jobbing and machining.
39. Light engineering.
40. Manufacture of steel trunks and suit cases.
41. Manufacture of wines and country liquor by fermentation including blending, mixing and repacking.
42. Medical and surgical instruments.
43. Mild steel/aluminium fabrication, furniture without powder coating and or painting.
44. Musical instruments manufacturing.
45. Oil ginning/expelling (no hydrogenation/refining).
46. Optical frames.
47. Packaged water.
48. Packaging of Food including fruits & vegetables.
49. Paper pins and U-clips.
50. Photo-framing.
51. Printing press, offset printing, digital printing, flexi graphic printing & rotogravure printing.
52. Leather products excluding tanning and hide processing.
53. Programming and Software development (where sewage treatment plant and or generator sets are established).
54. Repacking of coconut oil.
55. Mushroom Culture.
56. Rice hullors.
57. Ropes and cordages & Fishnets made from natural and synthetic yarns or fibres.
58. Rubber goods industry (SSE).
59. Scientific and mathematical instruments.
60. Shoe lace manufacturing.
61. Sports goods.
62. Steeping and processing of grains.
63. Supari (betel nut).
64. Tailoring/garment making.
65. Toys.
66. Wasting of used sand by hydraulic discharge.
67. Water softening and de-mineralized plants.
68. Writing instruments.
Note: Any industry/industrial activity, process or trades which do not fall under any of the above
mentioned categories, the decision with regards to their categorization/classification, will be taken by the Goa State Pollution Control Board, from time to time when such need arises, either suo motu or on the specific request by the Industrial unit. Industrial unit concerned may apply to the Goa State Pollution Control Board in this respect for necessary action.
This issues with approval of the Government vide U. O. No. 103 dated 20th June, 2011.
By order and in the name of the Governor of Goa.
Michael M. D’Souza, Director & ex officio

More details on the above notification can be found in Official Gazette no 15 dated 14th July 2011 on http://www.goaprintingpress.gov.in/

Categorization of Industries by GSPCB

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Government of Goa in consultation with Goa State Pollution Control Board has classified the industries for the purpose of consent management as well as their authorization by GSPCB into ‘Red’,‘Orange’ and ‘Green’ Categories The details of the Notification as below:

Official Gazette, Govt. of Goa
Series I No. 15, 14th July, 2011
Department of Science, Technology & Environment
Notification No. 40/4/2006/STE-DIR/414

Copy of the Notification is available at GSIA office.

Extension of validity period for various Schemes

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GOVERNMENT OF GOA

Department of Industries, Series I No. 5 5th May, 2011 Notification 3/31/2011-IND

Read:
(1) Notification No. 3/40/2003-IND Part) dated 31st December, 2008 regarding “Preferential Purchase Incentives for Micro and Small Enterprises Scheme, 2008”.

(2) Notification No. 3/40/2003-IND (Part) dated 31st December, 2008 regarding “Goa State Export Market Development Scheme, 2008”.

(3) Notification No. 3/40/2003-IND (Part) dated 31st December, 2008 regarding “Capital Contribution Scheme, 2008”.

(4) Notification No. 3/40/2003-IND (Part) dated 31st December, 2008 regarding “Interest Subsidy Scheme, 2008”.

(5) Notification No. 3/40/2003-IND (Part) dated 31st December, 2008 regarding “Incentives to Encourage Consumption of Local Raw Material Scheme, 2008”.

(6) Notification No. 3/40/2003-IND (Part) dated 31st December, 2008 regarding “Goa State Employment Subsidy Scheme for the Industries, 2008”.

(7) Notification No. 3/40/2003-IND (Part) dated 31st December, 2008 regarding “Incentives to Women Entrepreneurs Schemes, 2008”.

(8) Notification No. 3/40/2003-IND (Part) dated 31st December, 2008 regarding “Share Capital to Local Entrepreneurs and Self Employed Scheme, 2008”.

(9) Notification No. 3/40/2003-IND (Part) dated 31st December, 2008 regarding “Goa State Financial Incentives to the Industries for Certification and Patenting Scheme, 2008”.

The above Notifications have been published in the Official Gazette, Series I No. 42 dated 15th January, 2009.

The validity period of the above cited Notifications is extended upto 31-03-2014.

This issues with the concurrence of the Finance (Exp.) Department vide their U. O. No. 1436368 dated 25-04-2011.

By order and in the name of the Governor of Goa.
Prabhakar V. Vaingankar, Under Secretary
(Industries). Porvorim, 27th April, 2011.

The Goa Value Added Tax (Fifth Amendment) Act, 2011

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Official Gazette — Govt. of Goa
Series I No. 49 (Extraordinary) 8th March, 2011, Department of Law & Judiciary
Legal Affairs Division, Notification 7/2/2011-LA
The Goa Value Added Tax (Fifth Amendment) Act, 2011 (Goa Act 2 of 2011), which has been passed by Legislative Assembly of Goa on 3-2-2011 and assented to by the Governor of Goa on 3-3-2011, is hereby published for general information of the public.
Sharad G. Marathe, Joint Secretary (Law).
Porvorim, 8th March, 2011.
__________
The Goa Value Added Tax (Fifth Amendment) Act, 2011 (Goa Act 2 of 2011) [3-3-2011]
AN
ACT
further to amend the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005).
Be it enacted by the Legislative Assembly of Goa in the Sixty-second Year of the Republic of India, as follows:—

1. Short title and commencement.— (1) This Act may be called the Goa Value Added Tax (Fifth Amendment) Act, 2011.
(2) It shall come into force on such date as the Government may, by Notification in the Official Gazette, appoint.
2. Amendment of section 3.— In section 3 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the “principal Act”), after sub-section (8), the following sub-section shall be inserted, namely:—
“(9) Special liability of person organizing or conducting exhibition.— Any person organizing or conducting exhibition either for sale of goods or for promoting goods for sale, by providing stalls or space to other persons or dealers under the banner of specific name and style or under a common roof, for a specific period, shall, notwithstanding that such participating persons or dealers are individually liable to pay tax under any of the provisions of this section, be liable to pay tax on all taxable sales effected by such participating persons or dealers during such exhibition.”.
3. Amendment of section 9.— In section 9 of the principal Act, for sub-section (6), the following sub-section shall be substituted, namely:—
“(6) Any registered dealer who has paid entry tax under the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000), either on raw material or on capital goods, other than on goods covered by Schedule ‘G’ and/or sub-section (2) of this section, brought by him into the local area for use or consumption in the manufacture or processing of goods within the State, shall be entitled for input tax credit under sub-section (1) of this section.”.
4. Amendment of section 10.— In section 10 of the principal Act, after sub-section (4), the following shall be inserted, namely:—
“Explanation.— (i) For the purposes of sub-sections (1) and (2) of this section, the input tax credit proportionate to the closing stock (other than stock of processed goods) at the end of financial year, shall be
reversed and such amount shall be carried forward to the succeeding financial year as input tax credit corresponding to the opening stock. The term “processed goods”, for the purposes of this sub-section, means finished or semi- -finished goods produced or manufactured by the dealer and such goods shall be separately indicated.”.
5. Amendment of section 11.— In section 11 of the principal Act, in sub-section (3), for the letters and figures “Rs. 100/-”, wherever they occur, the letters and figures “Rs. 250/-” shall be substituted.
6. Amendment of section 12.— In section 12 of the principal Act, for sub-section (3), the following sub-section shall be substituted, namely:—
“(3) In case of goods returned or rejected by the purchaser, either a credit note or a written acknowledgement shall be issued
by the selling dealer to the purchaser for having received the goods from the purchaser and a debit note shall be issued by the purchaser to the selling dealer containing particulars of the transaction as may be prescribed:
Provided that no such credit note or a written acknowledgement and/or debit note shall be considered for grant of input tax credit if the goods are returned or rejected beyond the period of six months.”.
7. Amendment of section 18.— In section 18 of the principal Act, after sub-section (8), the following sub-section shall be inserted, namely:—
“(9) Any person intending to organize or conduct exhibition either for sale of goods or for promoting goods for sale, by providing stalls or space to other persons or dealers under the banner of specific name and style or under a common roof, for a specific period, shall, notwithstanding that such participating persons or dealers are individually registered under this Act, apply in such form as may be prescribed, to the Commissioner, for registration under this Act, indicating therein the details of the persons and/or dealers participating in, and the period of, such exhibition alongwith such security deposit as may be prescribed.
The provisions of sub-sections (4), (5), (6), (7) and (8) of this section shall, mutatis mutandis apply, to this sub-section.”.
8. Amendment of section 23.— In section 23 of the principal Act,—
(i) for sub-section (2), the following sub-section shall be substituted, namely:–
“(2) Every dealer registered under this Act shall furnish the Permanent Account Number (PAN) obtained by him under the Income Tax Act, 1961 (Central Act 43 of 1961) within such period and to such authority, as may be notified by the Commissioner in the Official Gazette, for the purpose of incorporating it in the registration records.”;
(ii) after sub-section (2), the following sub-section shall be inserted, namely:—
“(3) Every person or dealer liable to pay tax under this Act and who applies for registration under sub-section (1), sub-section (3) or sub-section (9) of section 18 shall furnish a self-attested photocopy of the card containing his Permanent Account Number (PAN) obtained by him under the Income Tax Act, 1961 (Central Act 43 of 1961) alongwith the application for registration.”.
9. Amendment of section 25.— In section 25 of the principal Act, in sub-section (4), after the existing proviso, the following proviso shall be inserted, namely:—
“Provided further that, subject to the rules made in this behalf, the Commissioner may, at the request of a dealer or person, remit the whole or any part of the penalty and/or interest payable by such dealer or person.”.
10. Amendment of section 28.— In section 28 of the principal Act, in sub-section (1), for the figures “1%”, the figures “2%” shall be substituted.
11. Amendment of section 29.— In section 29 of the principal Act, in sub-section (2),— (i) in clause (c), for the expression “amount due,”, the expression “amount due; or” shall be substituted;
(ii) after clause (c), the following clause shall be inserted, namely:— “(d) the Commissioner requires to get satisfied with the correctness of the refund so claimed,”.
12. Amendment of section 65.— In section 65 of the principal Act, in sub-section (1), after the words “in writing” and before the words “any money”, the expression “any immovable or movable property including goods in stock and capital assets of the business or otherwise and/or” shall be inserted.
13. Amendment of section 89.— In section 89 of the principal Act, after sub-section (2), the following sub-section shall be inserted, namely:—
“(3) Notwithstanding anything contained in this Act, rules or notifications framed or issued thereunder, the Government may, by notification in the Official Gazette, frame Scheme for allowing concession in tax
payable under this Act, to new units, on commencing their production, on such terms and conditions as it may deem fit.”.
Secretariat,                  PRAMOD V. KAMAT,
Porvorim-Goa.             Secretary to the Govt. of Goa.
Dated: 8-3-2011. Law Department (Legal Affairs).

Employees’ Provident Funds (Amendment) Scheme, 2011

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Ministry of Labour and Employment
Gazette of India, Extraordinary, Part II- Section 3, Sub- Section (i)
Notification No. 17
New Delhi, the 15th January 2011/Pause 25,1932
G.S.R. 25(E)- In exercise of the powers conferred by Section 5, read with sub-section(1) of Section 7 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby makes the following Scheme, further to amend the Employees’ Provident Funds Scheme, 1952, namely:-
1. (1) This Scheme may be called the Employees’ Provident Funds (Amendment) Scheme, 2011.
    (2) It shall come into force from the 1st day of April 2011.
2. In the Employees Provident Funds Scheme, 1952, (hereinafter referred to as the said Scheme), in paragraph 60, after sub-paragraph (5), the following sub- paragraph shall be substituted, namely:-
“(6) Interest shall not be credited to the account of a member from the date on which it has become Inoperative Account, under the provisions of sub-paragraph(6) of paragraph 72”.
3. In the said Scheme, in paragraph 72, in sub-paragraph (6):-
(a) for the words “but no claim has been preferred ” the word” but no application for withdrawal under paragraphs 69 or 70 or transfer, as the case may be has been preferred” shall be substituted.
(b) for the words “three years”, at both the places where they occur, the words “thirty six months shall be substituted.
[F.No. S-35012/01/2010-SS-II]
S.K.DEV VERMAN, Jt. Secy.

Note:- The Employees’ Provident Funds Scheme, was published in the Gazette of India, vide number S.R.O. 1509, dated the 2nd September, 1952 and lastly amended vide number G.S.R. 744(E), dated the 9th September, 2010.

HELPLINE FOR MSME SECTOR

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The Union Ministry of Micro, Small and Medium Enterprises (MSME) has announced setting up of an “Udyami Helpline” with a toll free no. 1800-180-MSME or 1800-180- 6763.
This is a national-level call centre, which will provide information to the MSME sector on the single-window concept.
Udyami Helpline would provide information to first generation entrepreneurs regarding project profiles available in the website of Ministry of MSME/ KVIC and other Ministries, other formalities required in setting up of an enterprise, formalities required for getting loans from banks, availability of subsidy under various schemes of the Ministry e.g. Prime Minister’s Employment Generation Programme, name and address of Udyami Mitra who can provide him necessary guidance under Rajiv Gandhi Udyami Mitra Yojna.
Udyami Helpline would also provide information to existing entrepreneurs regarding:
Policies/Schemes of the Ministry in the area of credit, technology up-gradation, marketing support, skill development, infrastructure development e.g. Credit Guarantee Scheme, Credit Linked Capital Subsidy Scheme, Performance & Credit Rating Scheme, Schemes under National Manufacturing Competitive Programme, Cluster Development Programme, Marketing Development Assistance Schemes, Assistance to Training Institutions, Entrepreneurship & Skill Development Programmes etc.
Policies/Schemes of NSIC e.g. Raw Material Distribution, Consortia & Tender Marketing, Single Point Registration for Government Purchases, Credit Facilitation to MSMEs through Tie-up arrangements with Commercial Banks, Technological Facilitation to MSMEs through NSIC Technical Service Centres etc.
Policies/Schemes of KVIC/Coir Board e.g. Workshed scheme for Khadi Artisans, Enhancement of Productivity and Competitiveness of Khadi Industry and Artisans, Development of improved machines/process/services in rural industries, Interest Subsidy Eligibility Certification Scheme, Product Development Design Intervention & Packaging Scheme, Rejuvenation, Modernisation and Technology Upgradation of the Coir Industry etc.
Policies/Schemes of the Banks/SIDBI for providing credit to the Micro & Small Enterprises including collateral free loans to MSEs.

The office hours for the Udyami Helpline would be 6:00 AM to 10:00 PM, in two shifts, and would operate on all 365 days including Sundays and Holidays.

DECENTRALIZATION OF SERVICE TAX WORK FROM HEADQUARTER TO DIVISION AND RANGES BY OFFICE OF THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, GOA

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The Commissioner of Customs, Central Excise & Secrvice Tax ia decentralizating Service Tax work to Division & Ranges w.e.f 15/09/2010, for providing prompt and better service to the Trade and Service providers.
A) All Registrants who are already registered with ACES are requested to amend their registration as per the Location Code allotted to them by going through the following steps:
i) Go to website http://www.aces.gov.in
ii) Click on the blue link named “Service Tax”
iii) Logon by using your User ID /Password provided at the time of Registration under ACES.
iv) Move Mouse on Reg Module and select “Amend Registration” (A copy of the ST-1 submitted by the assessee will be displayed on screen, the amend registration button has to be clicked at the end of the ST-1)
v) Amend the Reg Module (Registration Module) by selecting the relevant RANGE under which the assessee falls as per the address and jurisdiction mentioned in the Trade Notice.
vi)Make any other changes if required (Except PAN and Address)
vii) Save
viii)Submit
B) All the Registrants who have failed to registered under ACES are requested to get themselves registered as per the Location Code alloted to them.
Commissionerate Code No. 20
Division and Ranges Codes: (Service Tax)
Division-I: 03 (Panaji:200305; Kundaim:200310; Bicholim:200307; Usgaon: 200306 and Mapusa:200302 Range)
Division II: 04 (Margao:200401; Ponda:200402; Quepem:200403; Vasco:200404; Verna(N):200405; and Verna(S): 200406 Range)
In case of any difficulty please contact the following officers:
D.C. (Division-I): 2437359; A.C. (Division-II); Superintendent (Service Tax), Hqrs: 2437192; Inspector (Computer Cell), Hqrs: 2437140

E-SERVICES BY DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF GOA

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BACKGROUND

Commercial Taxes Department (CTD), Government of Goa is using the e-governance system known as VATsoft with the software support from NIC Goa. Using VATsoft, the CTD is effectively maintaining the documents of the VAT dealers so that the department can provide better services to the dealers as and when required by the Government and dealer. This also helps both Department and dealer to build mutual trust and confidence in carrying out their activities.

To further improve the faith and confidence between the business community and the department, the department has proposed to build a web-based system for e-filing of documents by the dealers. Most of them have welcomed this move and expressed their willingness to make use of this facility to submit the documents.

In this context, CTD has requested NIC to develop an e-filing system for VAT related activities. After going through the requirements, NIC has developed the system, called as the ‘VAT-eFS – VAT e-Filing System’.

ABOUT NATIONAL INFORMATICS CENTRE (NIC)
National Informatics Centre (NIC), Department of Information Technology, Ministry of Communication & IT, Government of India, is a premier organization in the field of Information Technology and provides state-of-the-art solutions to the information management, dissemination, e-Governance and decision support requirements of the Government. NICNET, with its Nationwide Network of state-of-the-art technology, computers, communication equipments and expert IT specialists, is well rooted and functioning at all Districts, State / Union Territory Capitals and Central Government and helping information exchange of vital nature. With its Master Earth Station at New Delhi, micro earth station nodes have been established in all the State Capitals, District Head Quarters and selected commercial centers.

The broad range of services being provided by NIC includes system study, design, coding, testing, training, implementation, software maintenance and hand holding support. NIC has designed and developed a number of e-governance systems for the Government of Goa, which includes VATsoft for Commercial Taxes, Treasury for Directorate of Accounts, Municipal Administration software for all Municipalities / City Corporation, Dharani for Land Records, Directorate of Accounts Computerization, Vaahan and Saarathi for Transport offices, CIPA for police stations, Court system, FMS for Secretariat and Government Departments and maintaining the websites, etc. VAT-eFS : VAT e-filing system CTD User Manual NIC-GSC-VATeFS-UM01 Ver 1.0 NIC Page 3 of 26

VAT-EFS : VAT E-FILING SYSTEM
Commercial Taxes Department is happy to introduce VAT e-filing system for the VAT dealers of Goa. E-filing is an internet/web based system, where in the dealers can submit important documents of VAT to CTD.

In this system, dealers can submit the details of Quarterly Returns, purchase invoices, sale invoices and CST statutory forms. They can also view various documents/records maintained by the department. The dealers have a provision to enter directly the document or upload the files from their system.

TIP: In case of any problem, please contact PRO – Phone. No-2229225

BENEFITS TO THE DEALER
Entering and submitting the VAT documents through VAT e-filing system will benefit the dealers. The CTD will be able to process the request for issue of fresh CST statutory forms faster when the dealers submit the utilization & receipt reports of CST statutory forms on efiling system. In respect of submission of purchase and sale invoices, the system validates the TINs of both the seller and the buyer from the departmental dealer master and tells about the invalid TIN’s of purchaser/seller. This avoids unnecessary queries from the Departmental officers while conducting audit and inspection.

The system will also display details of pending documents/payments of a dealer so that the dealer can take appropriate steps to avoid penalty and interest. Proper and in-time submission of documents through VAT e-filing system would avoid taking up audit and inspection work by the department in most cases.

This system helps the department to check the records of the dealers without asking them repeatedly to produce it before the officers of the department. The e-filing system has been designed and developed in such a way that it helps the dealers to view their records maintained and processed by the department.

HOW TO ACCESS?

REGISTER
Visit http://goacomtax.gov.in
Click on”e-Service” link
Click on the “Create an Account” button.
Enter your TIN
(System will display the basic details)
Enter other details and submitting
(DCT will post you the User Account details)

E-FILE RETURNS
Visit http://goacomtax.gov.in
Click on “e-Service” Link
Log on to the system using your User Name & Password
Select “ Filing of Returns” option for file your Return

OBTAIN STATUTORY FORMS
Visit http://goacomtax.gov.in
Click on “e-Service” Link
Log on to the system using your User Name & Password
Select “ Request Forms” option to obtain Statutory Forms

E-PAYMENTS
visit http://goa.gov.in
Create an User Account (by registering once)
Log on to the system using your User Name & Password
Select the type of tax for payment.

All dealers are requested to avail this facility for filing returns for the first quarter of 2010-2011

For more information Visit http://goacomtax.gov.in

This facility is presently available only for VAT & CST.