In pursuance of the second proviso to sub-rule (1) of Rule 23 of the Goa Value Added Tax Rules, 2005, I, Dipak M. Bandekar, the Commissioner of Commercial Taxes hereby direct 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 30-09-2015, shall be accepted beyond 30th October, 2015 but upto 29th November, 2015, without payment of penalty.

Dipak M. Bandekar,

Commissioner (Commercial Taxes).