The Government of Goa vide its notification dated 15th February 2022 has notified that the quarterly returns returns shall be accepted beyond 30 days but not later than 60 days from the end of the quarter without payment of penalty.
As per rule 23 of Goa Value Added Tax Rules, 2005, A return to be filed by a registered dealer, other than those opted for composition of tax under section 7 of the Act, shall be in Form VAT-III and it shall be filed within 30 days from the end of quarter.
Provided that the Commissioner may, for better compliance of the tax returns, by order, direct that the returns be accepted beyond said 30 days but not later than 60 days, from the end of quarter without payment of penalty, as special cases.
Therefore, all quarterly returns 28-02-2022 for the quarter ending 31st December, 2021 shall be accepted without penalty if filed on or before 28th February 2022.
