In exercise of the powers conferred upon the Commissioner under the second proviso to sub-rule (1) of Rule 23 of Goa Value Added Tax Rules, 2005 it is hereby directed that in cases specified in the Column 1 of table given below, the returns shall be accepted beyond 30 days but not later than 60 days from the end of the quarter without payment of penalty. All quarterly returns for the quarter ending 31st December, 2021 are shall be accepted without penalty if filed on or before 28-02-2022, refer attachment for further details.