EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
Notification
In exercise of the powers conferred by the first proviso to sub-section (1) of Section 44 of the Goa
Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Commissioner, on the recommendations of the
Council, in respect of filing of annual return for the financial year 2024-25 onwards, hereby exempts the
registered person whose aggregate turnover in any financial year is up to two crore rupees, from filing
annual return that said financial year.
S.S. Gill, IAS, Commissioner of State Tax, Goa.
Panaji.
No. CCT/26-2/2025-26/297/2689
Date : 19-Sep-2025
807
Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
Panaji, 19th September, 2025 (Bhadra 28, 1947)
SERIES II No. 25
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