Wavier of late fee on GSTR-3B for certain class of registered persons.

GST – States – 38/1/2017-Fin(R&C)(58) – Dated:- 23-5-2018 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division _ Notification No. 38/1/2017-Fin(R&C)(58) In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the late fee payable under Section 47 of the said Act for failure to furnish the return

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