In pursuance of the third proviso to sub-rule (1) of Rule 23 of the Goa Value Added Tax Rules, 2005, the Government of Goa hereby directs that the returns to be filed by registered dealers under Section 24 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the "said Act" other than those opted for composition of tax under Section 7 of the said Act, for the quarter ending 30-06-2015, shall be accepted beyond 28th August, 2015 but upto 28th October, 2015, without payment of penalty.

By order and in the name of the Governor of Goa.

Ajit S. Pawaskar,

Under Secretary, Finance (R&C).