waives the late fee who failed to furnish the return in FORM GSTR-3B.

GST – States – 38/1/2017-Fin(R&C)(14)/2406 – Dated:- 21-9-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division – Notification 38/1/2017-Fin(R&C)(14)/2406 In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM G

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