In exercise of the powers delegated to the undersigned vide the second proviso to sub-rule (1) of Rule 23 of Goa Value Added Tax Rules, 2005, the last date for filing of quarterly returns for the quarter ending 31st March, 2020, "as a special case" has been extended upto 30th May, 2020. Accordingly, the assesses registered under the Goa Value Added Tax Rules, 2005 (Act 9 of 2005) either as regular dealer or as composition dealer are required to file their quarterly returns for the quarter ending 31st March, 2020 on or before 30th May, 2020; failure to file returns within the extended time shall attract penalties as provided in Section 55 of the said Act.

Hemant Kumar, IAS,

Commissioner of State Tax.