Amendment in Notification No. 38/1/2017- Fin(R&C)(38)/323, dated the 12th January, 2018 - 38/1/2017-Fin(R&C)(88) - Goa SGST

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Notification 38/1/2017-Fin(R C)(88) 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 makes the following amendments in the Government notification No. 38/1/2017- Fin(R C)(38)/323, dated the 12th January, 2018, published in the Official Gazette, Series I No. 41, Extraordinary, dated 16th January, 2018, namely:- In the said notification, after the first proviso, the following proviso shall be inserted, namely:- Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019. . By order and in the name of the Governor of Goa. Michael M. D Souza, Addl. Secretary, Finance. Porvorim, 31st December, 2018.