795

Panaji, 24th August, 2020 (Bhadra 2, 1942)

SERIES I No. 21

Reg. No. G-2/RNP/GOA/32/2018-20

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

Suggestions are welcomed on e-mail: dir–[email protected]

EXTRAORDINARY

No. 3

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

No.

interest

(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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