In exercise of the powers conferred upon the Commissioner under the second proviso to sub-rule (1) of Rule 23 of Goa Value Added Tax Rules, 2005 (hereinafter called as the "said Rules"), it is hereby directed that in cases specified in the Column 1 of table given below, the returns shall be accepted beyond 30 days but not later than 60 days from the end of the year without payment of penalty.
Failure to file return within the extended time shall attract penalties as provided in Section 55 of the Goa Value Added Tax Act, 2005 (Goa Act No. 9 of 2005).
Hemant Kumar, IAS,
Commissioner of State Tax.