Body Order No. CCT/12-2/2022-23/257 Dated 29th April, 2022

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.

Cases specified Shall be accepted without penalty if filed on or before
1 2 3
Yearly return for the year ending 31st March, 2022 to be filed by the Dealers specified under Notification No. 4/5/2005-(R&C)(131) dated 29-12-2015 published in Extraordinary Official Gazette, Series I No. 39 dated 30-12-2015 and Notification No. 4/5/2005-Fin(R&C)( 158)/1093 dated 04-02-2021 published in Extraordinary Official Gazette No. 3, Series I No. 45 dated 05-02-2021 30th May, 2022.

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.