Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7

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..... tment of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(206)1498 In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 20 .....

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..... s, by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the .....

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