In exercise of the powers conferred by clause (i) of sub-rule (3A) of rule 23 of the Goa Value Added Tax Rules, 2005, the Government of Goa hereby specifies that with effect from the first quarter of 2011-12, commencing from 1-4-2011 to 30-6-2011, all the dealers who have registered themselves under the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) including those who have opted for composition of tax under section 7 of the said Act, and the Central Sales Tax Act, 1956 (Central Act 74 of 1956), and whose turnover for the financial year 2010-11 has exceeded Rs. 50.00 lakhs (Rupees fifty lakhs only), shall file their quarterly returns online through electronic system. The first compulsory e-return for these dealers shall be due on 31-7-2011.

This Notification shall come into force with immediate effect.

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

Surendra F. Naik,

Under Secretary, Finance(R&C).