DEMO|

THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
-

Body Notification No. 4/5/2005-Fin (R&C)(131) Dated 29th December, 2015.

In exercise of the powers conferred by the first proviso to sub-rule (1) of rule 23 of the Goa Value Added Tax Rules, 2005, the Government of Goa hereby specifies that all the dealers who have registered themselves under the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) including those registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), and whose turnover for the previous financial year is Rs. 25.00 lakhs (Rupees twenty five lakhs) and below, except those who have opted for composition of tax under section 7 of the said Act, shall file a single annual return of their sales for the year, in Form VAT III, online, through electronic system. The first compulsory e-return for the financial year 2015-16 shall be filed by these dealers on or before the 30th day of April, 2016.

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

Ajit S. Pawaskar,

Under Secretary, Finance (R&C).