Section 46(9)(i) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(i)After the voter has recorded his vote and made his declaration under sub-rule (7), shall return the Ballot paper and declaration to the Returning Officer in accordance with the instructions communicated to him in Form No. 22 so as to reach the Returning Officer before the close of the poll of the Panchayat or Zilla Panchayat.