Amendment in Notification No. 38/1//2017-Fin(R&C)(87), dated 31st December, 2018

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..... 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of 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)(87), dated 31st December, 2018, published in the Official Gazette, Series I No. 39, Extraordinary No. 2, dated .....

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..... l year, whose principal place of business is in the States of Goa. February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020 .....

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..... fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax .....

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