Panaji, 24th August, 2020 (Bhadra 2, 1942) SERIES I No. 21 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 3
GOVERNMENT OF GOA
Department of Finance Revenue & Control Division
— Order
4/5/2005-Fin(R&C)(436)
In exercise of the powers conferred by the third proviso to sub-rule (1) of rule 23 of the Goa Value Added Tax Rules, 2005, the Government of Goa hereby directs that quarterly returns for the quarter ending on the 30th day of June, 2020 shall be accepted by the Assessing Authority upto the 30th day of September, 2020.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 21st August, 2020.
_____
Notification
4/5/2005-Fin(R&C)(437)
In exercise of the powers conferred by clause (a) of sub-section (4) of section 25 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) and all other powers enabling it in this behalf, the Government of Goa hereby notifies that the dealers specified in column (2) of the Table below who have not filed their return and the tax payable by them is due, for the months specified in column (3) of the Table below, on account of repeated lockdown and restrictions on business and movement of public due to COVID-19 pandemic, shall be liable to pay interest, on the tax due, at the rate specified in column (4), of the Table below, if such return and tax is paid on or before the 31st day of August, 2020:—
TABLE
Sr. Class of dealer Month Rate of interest No.
(1) (2) (3) (4)
1. Registered dealers April, 2020
required to pay tax as May, 2020 0% per sub-rule (6) of rule 6 June, 2020 (Composition Dealers) July, 2020
2. Registered dealers April, 2020
having turnover upto May, 2020 5 crores in the preceding June, 2020 financial year and are July, 2020 0% required to pay tax as per sub-rule (1) and (2) of rule 24
This Notification shall come into force with
immediate effect.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 21st August, 2020.
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