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[Cites 0, Cited by 0] [Section 17(1)] [Section 17] [Entire Act]

State of Goa - Subsection

Section 17(1)(a) in Goa Value Added Tax Rules, 2005

(a)the turnover of sales of a registered dealer during any year has not exceeded the relevant limit specified under sub-section (4) of section 3 of the Act, he shall make an application for cancellation of registration certificate to the Appropriate Assessing Authority together with a statement of his turnover of sales of immediately preceding year within 30 days from the close of the year. The Appropriate Assessing Authority may either order the cancellation of registration certificate or specify further period not exceeding one year for continuation of the said registration certificate.