Section 11(1) in Goa Tax on Entry of Goods Rules, 2000
(1)(a)Every registered dealer shall submit a return in Form-28 to the assessing authority so as to reach within thirty days after the close of the year to which the return relates, provided that, every dealer who discontinues his business during the course of the year, shall submit to the assessing authority, a return in Form-28 for the period upto and inclusive of the date of discontinuance, within fifteen days from the date of such discontinuance.(b)Every dealer, who submits a return under clause (a), shall submit alongwith the return, receipt from the Government treasury, for the full amount of tax payable for the year on the basis of the returns after deducting therefrom the tax, if any, already paid for the year.(c)If the full amount of tax payable under clause (b) is not paid alongwith the return, the assessing authority shall serve upon the dealer a notice in Form-29 and the dealer shall pay the amount demanded in the said notice within the time and in the manner specified in the notice.
