Panaji, 15th February, 2022 (Magha 26, 1943) SERIES II No. 46 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 4
Order
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of State Taxes –– Order
No. CCT/12-2/2021-22/2758
In exercise of the powers conferred upon the Commissioner vide the proviso to sub-rule (1) of Rule 42 of the Goa Value Added Tax Rules, 2005 the last date for filing audited statement of accounts in Form VAT-XV is hereby extended upto 28th February, 2022 in cases of Dealers who are liable to get their accounts audited under sub-section (1) of Section 70 of the Goa Value Added Taxes Act, 2005 (Goa Act No. 9 of 2005) for the financial year ending 31st March, 2021.
Failure to furnish the audited statement of accounts in Form VAT-XV within the extended time shall attract penalties as provided in Section 70 of the said Act.
Hemant Kumar (IAS), Commissioner of State Tax, Goa.
Panaji, 10th February, 2022.
No. CCT/12-2/2021-22/2759
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 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 quarter without payment of penalty.
Cases Shall be accepted without specified penalty if filed on or before
(1)
(2)
All quarterly returns 28-02-2022. for the quarter ending 31st December, 2021
Failure to file retrurns 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).
Given under the seal of this Office.
Hemant Kumar (IAS), Commissioner of State Tax, Goa.
Panaji, 10th February, 2022.
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