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Amendment in Notification No. 38/1/2017-Fin(R&C)(87), dated 31st December, 2018 - 38/1/2017-Fin(R&C)(162)/532 - Goa SGST

Extract

..... GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(162)/532 In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government of Goa, on the recommendations of the Council, hereby makes the following further amendments in the Government notification No. 38/1/2017-Fin(R&C)(87 .....

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Amendment in Notification No. 38/1/2017-Fin(R&C)(87), dated 31st December, 2018 - 38/1/2017-Fin(R&C)(162)/532 - Goa SGST

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..... cial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount or late fee under section 47 of the said Act, shall stand waived which is in excess or two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil.”. 2. This notification shall be deemed to have come into e .....

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Amendment in Notification No. 38/1/2017-Fin(R&C)(87), dated 31st December, 2018 - 38/1/2017-Fin(R&C)(162)/532 - Goa SGST

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