The Department of Finance, Government of Goa, January 30, 2026, issued the extension of the limitation period u/s. 29(3) of the Goa Value Added Tax Act, 2005 (Goa Act No. 9 of 2005) for the financial year 2022-2023.
The following has been stated namely: -
• It states that the period extended for the limitation specified under sub-section (3) of Section 29 of said Act by a further period of four months beyond 31-03-2026 in respect of all assessments for the financial year 2022-2023.
• All assessments under said Act in respect of the financial year 2022-2023 shall now be completed on or before 31-07-2026.
• 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)
[Notification No. CCT/12-2/2025-26/4863]
