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

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..... rvices Tax Act, 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 Extraordinary Official Gazette No. 2, Series I .....

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..... also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount or late fee under section 47 of the said Act, shall stand waived which is in excess or tw .....

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