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.

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..... 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 no .....

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..... een 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 pay .....

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