Waiver the late fee payable all registered persons who failed to furnish the return in FORM GSTR-3B. - 38/1/2017-Fin(R&C)(27)/3678 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division __ Notification 38/1/2017-Fin(R C)(27)/3678 In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ), 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 months of August and September, 2017 by the due date. By order and in the name of the Governor of Goa. Sushama D. Kamat, Under Secretary, Finance (R C). Porvorim, 8th November, 2017.