The State Government notifies the respective date by which payment for the tax, as per the notice, statement, or order, must be made to qualify for a waiver of interest and penalties under Section 128A of the GGST Act. - 38/1/2017-Fin(R&C)(284)/26947 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(284)/26947 In exercise of the powers conferred by sub-section (1) of Section 128A of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (the said Act), the Government of Goa, on the recommendations of the Council, hereby notifies the respective date specified in Column (3) of the Table below, as the date upto which payment for the tax payable as per the notice, or statement, or the order referred to in clause (a) or clause (b) or clause (c) of the said Section, as the case may be, can be made by the class of registered person specified in the corresponding entry in column (2) of the said Table, namely: TABLE Sl. No. Class of registered person Date upto which payment for the tax payable as per the notice or statement or the order referred to in clause (a) or clause (b) or clause (c) of Section 128A of the said Act, as the case may be, can be made for waiver of interest, or penalty, or both, under the said section (1) (2) (3) 1. Registered persons to whom a notice or statement or order, referred to in clause (a) or clause (b) or clause (c) of Section 128A of the said Act, has been issued 31-03-2025 2. Registered persons to whom a notice has been issued under sub-section (1) of Section 74, in respect of the period referred to in sub-section (1) of Section 128A of the said Act, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority, or Appellate Tribunal, or a court, in accordance with the provisions of sub-section (2) of Section 75, for determination of the tax payable by such person, deeming as if the notice were issued under sub-section (1) of Section 73 of the said Act Date ending on completion of six months from the date of issuance of the order by the proper officer re-determining tax under Section 73 of the said Act. 2. This notification shall come into effect from the 1st day of November, 2024. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 29th October, 2024.