Seeks to waive penalty payable for non-compliance of the provisions of notification No. 38/1/2017-Fin(R&C)(134), dated 30th March, 2020 - Non issuance of invoice having Dynamic Quick Response (QR) code - 38/1/2017-Fin(R&C)(186) - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(186) 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), the Government of Goa, on the recommendations of the Council, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification No. 38/1/2017-Fin(R C)(134), dated 30th March, 2020, published in the Extraordinary Official Gazette, Series I No. 52 dated the 30th March, 2020, between the period from the 1st day of December, 2020 to the 31st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 1st day of April, 2021. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 15th December, 2020