(Under Section 24 of the Goa Value Added Tax Act, 2005, read with sub-rule (1) of Rule 23 of the Goa Value Added Tax Rules, 2005 and sub-section (2) of Section 9 of the Central Sales Tax Act, 1956)

Whereas, the undersigned has been delegated powers vide second proviso to sub-rule (1) of Rule 23 of the Goa Value Added Tax Rules, 2005, to extend the date for better compliance of the tax returns, beyond 30 days from the end of the quarter without payment of penalty, as a special case.

And whereas, I am satisfied that there is genuine need to extend the period for filing of returns for the first quater of 2015-16 commencing from quarter from 01-04-2015 to 30-06-2015, beyond 30-07-2015, also for better compliance.

I therefore, in exercise of the powers delegated to me vide the second proviso to sub-rule (1) of Rule 23 of the principal Rules, extend the last date for filing of quarterly returns for the quarter ending 30th June, 2015, "as a special case" upto 28th August, 2015. All the assesses registered under the Goa Value Added Tax Act, 2005 (Act 9 of 2005) other than composition dealers are accordingly required to file their quarterly returns for the quarter ending 30-06-2015 on or before 28th August, 2015; failure to file returns within the extended time shall attract penalties as provided in Section 55 of the said Act.

S. G. Korgaonkar,

Commissioner (Commercial Taxes).