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waives the late fee who failed to furnish the return in FORM GSTR-3B. - 38/1/2017-Fin(R&C)(14)/2406 - Goa SGSTExtract GOVERNMENT OF GOA Department of Finance Revenue Control Division - Notification 38/1/2017-Fin(R C)(14)/2406 In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) , the Government of Goa, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act , for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date. By order and in the name of the Governor of Goa. Michael M. D Souza, Additional Secretary (Finance). Porvorim, 21st September, 2017.
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