SERIES II No. 44Panaji, 31st January, 2025 (Magha 11, 1946)
PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of State Taxes
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Notification
No. CCT/12-2/2024-25/4634
Sub.: Extension of limitation period u/s. 29(3) of the Goa Value Added Tax Act, 2005 (Goa Act No. 9 of 2005) for financial year 2021-2022.
[Under sub-section (3) of Section 29 of the Goa Value Added Tax Act, 2005]
In exercise of the powers conferred by the third proviso to sub-section (3) of Section 29 of the Goa Value Added Tax Act, 2005 (Goa Act No. 9 of 2005) (hereafter referred as 'said Act'), I, the undersigned Commissioner of State Tax, do hereby extend the period of limitation specified under sub-section (3) of Section 29 of said Act by a further period of 4 months beyond 31-03-2025 in respect of all assessments pertaining to financial year 2021-2022.
All assessments under said Act in respect of financial year 2021-2022 shall now be completed on or before 31-07-2025.
The Appropriate Assessing Authorities shall complete all assessments strictly in accordance with the provisions of the Goa Value Added Tax Act, 2005 (Goa Act No. 9 of 2005).
Given under the seal of this office.
S. S. Gill, IAS, Commissioner of State Tax, Goa.
Panaji, 31st January, 2025.
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