Panaji, 15th February, 2022 (Magha 26, 1943)

SERIES II No. 46

PUBLISHED BY AUTHORITY

Reg. No. RNP/GOA/32/2021-2023

RNI No. GOAENG/2002/6410

1287

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EXTRAORDINARY

No. 4

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.

Order

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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