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, and in supersession of Government notification No. 38/1/2017-Fin(R&C)( 186), dated the 15th December, 2020, published in the Official Gazette, Extraordinary No. 2, Series I No. 40, dated the 4th January, 2021, except as respects things done or omitted to be done before such supersession, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non compliance of the provisions of notification No. 38/1/2017-Fin(R&C)(134), dated 30th March, 2020, published in the Official Gazette, Extraordinary, Series I No. 52, dated the 30th March, 2020, between the period from the 1st day of December, 2020 to the 30th day of September, 2021.

By order and in the name of the Governor of Goa.

Pranab G. Bhat,

Under Secretary, Finance (R&C).