SERIES II No. 44

PUBLISHED BY AUTHORITY

RNI No. GOAENG/2002/6410

Reg. No. RNP/GOA/32/2024-2026

Panaji, 31st January, 2025 (Magha 11, 1946)

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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.

EXTRAORDINARY

No. 2