TMI BlogSeeks to rationalize late fee for delay in filing of return in FORM GSTR-7X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in Form GSTR-7 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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