In exercise of the powers delegated to me vide the second proviso to sub-rule (1) of Rule 23 of the Goa Value Added Tax Rules, 2005, the last date for filing of quarterly returns for the quarter ending 30th September, 2016, "as a special case" has been extended upto 18th November, 2016. Accordingly, all the assesses registered under the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) either as regular dealer or as composition dealer are required to file their quarterly returns for the quarter ending 30th September, 2016 on or before 18th November, 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).