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 (hereinafter called as the " said Rules "), the last date for filing of annual return for the year ending 31st March, 2020, "as a special case" has been extended upto 30th May, 2020. Accordingly, the dealers required to file annual returns either as regular dealer or as composition dealer, are required to file their annual returns for the year 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.