Panaji: January 30, 2017 …. The Commissioner of commercial taxes in a order issued stated that under sub-rule (1) of Rule 23 of the Goa Value Added Tax, Rules, 2005, the last date for filing of quarterly returns for the quarter ending December 31, 2016, “as a special case” has been extended upto February 17, 2017. Accordingly, all the assesses registered under the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) either as regular dealer or as composition dealer are required to file their quarterly returns for the quarter ending December 31, 2016 on before February 17, 2017, failure to file returns within the extended time shall attract penalties as provided in section 55 of the said Act.
