In exercise of the powers conferred by sub-section (1) of section 50 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) 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 Government notification No. 38/1/2017-Fin(R&C)(8) dated the 30th June, 2017, published in Official Gazette, Series I No. 13, Extraordinary No. 3, dated the 30th June, 2017, namely:-
In the said notification, in the first paragraph, in the first proviso,
(i) for the words, letters and figures "required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax", the words "liable to pay tax but fail to do so" shall be substituted;
(ii) in the Table, in column 4, in the heading, for the words "Tax period", the words "month/Quarter" shall be substituted;
(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely:-
5.
6.
7.
2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021.
By order and in the name of the Governor of Goa.
Pranab G. Bhat,
Under Secretary, Finance (R&C).