In exercise of the powers conferred by section 128 of the Goa Goods and Services 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 amendment 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 No. 39, dated 31st December, 2018, namely:-
In the said notification, after the second proviso, the following proviso shall be inserted, namely:-
"Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:-
TABLE
(2)
(3)
(4)
2. This notification shall be deemed to have come into force with effect from the 20 th day of March, 2020.
By order and in the name of the Governor of Goa.
Pranab G. Bhat,
Under Secretary,
Finance (R&C).