PUBLISHED BY AUTHORITY
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of State Taxes
Notification
No. CCT/12-2/2025-26/2789 Date : 22-Sep-2025
Read:- 1. Notification No. CCT/12-2/2024-25/4634 dated 31-01-2025 published in Official Gazette, Series II No. 44, Extraordinary No. 2 dated 31-01-2025.
2. Notification No. CCT/12-2/2025-26/1704 dated 17-07-2025 published in Official Gazette, Series II No. 16, Extraordinary No. 2 dated 17-07-2025.
Sub: Further 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 further extend the period of limitation specified under sub-section (3) of Section 29 of said Act by a further period of three months beyond 30/09/2025 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 31/12/2025.
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.
Published by the Director, Printing & Stationary,
Government Printing Press, Mahatma Gandhi Road, Panaji-Goa 403 001.