All registered dealers under Goa VAT Act and CST Act whose turnover for FY 2014-15 is Rs 25 lakhs and below, except those who have opted for composition of tax u/s 7, shall file single annual return of their sales for the year, in Form VAT III, online; First compulsory e-return for FY 2014-15 shall be filed on or before April 30, 2016

Notification No. 4/5/2005-Fin(R&C)(131) dated December 29, 2015
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