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), 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)(43)/433 dated the 31st January, 2018, published in the Official Gazette, Series I No. 44, Extraordinary No. 2, dated the 5th February, 2018, namely:-
In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:-
"Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021, onwards or quarter ending June, 2021 onwards as the case may be, shall stand waived which is in excess of an amount 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 details of outward supplies in FORM GSTR-1 by the due date, namely:-
Table
1.
2.
3.
By order and in the name of the Governor of Goa. Pranab G. Bhat,
Under Secretary, Finance (R&C).