Amendment in Notification No. 38/1/2017-Fin(R&C)(38)/323 dated the 12th January, 2018 - 38/1/2017-Fin(R&C)(205)1497 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(205)1497 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 makes the following further 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 the 16th January, 2018, namely:- In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:- Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived- (i) which is in excess of two hundred and fifty rupees where the total amount of State tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i). . By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 16th June, 2021.