In exercise of the powers delegated to me vide the second proviso to sub-rule (1) of Rule 23 of Goa Value Added Tax Rules, 2005 (hereinafter called as the "said Rules" the last date for filing of annual return for the year ending 31st March, 2016, "as a special case" has been extended upto 30th May, 2016. Accordingly, all the dealers required to file annual returns as prescribed in the first proviso to sub-rule (1) of Rule 23 of the said Rules, are required to file their annual returns for the year ending 31-03-2016 on or before 30th May, 2016; failure to file returns within the extended time shall attract penalties as provided in Section 55 of the said Act.

Dipak M. Bandekar,

Commissioner (Commercial Taxes).