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[Cites 0, Cited by 0] [Section 23(3A)] [Section 23] [Entire Act]

State of Goa - Subsection

Section 23(3A)(ii) in Goa Value Added Tax Rules, 2005

(ii)A dealer liable or opting to file returns through electronic system shall enter the data in accordance with the instructions that are applicable for filing the returns through electronic system. The dealer may visit the Department's official website for more details. The returns shall indicate the details of payments of tax effected during a quarter. Wherever the tax payments are made physically, the duplicate copies of the challans showing payment of tax shall be filed with the Appropriate Assessing Authority, immediately, upon filing such returns.]