Section 18(1) in The Goa Tax on Entry of Goods Act, 2000
(1)Subject to such rules as may be made, every registered dealer and every dealer liable to get himself registered under this Act shall send every month to the assessing authority a statement containing such particulars as may be prescribed and shall pay in advance the full amount of tax payable by him on the basis of the goods brought by him during the preceding month into the local area within thirty days after the close of the preceding month to which such tax relates and the amount so payable shall for the purpose of sub-section (4) of section 19 be deemed to be an amount due under this Act from such dealer.
