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Panaji, 28th July, 2020 (Sravana 6, 1942)
SERIES I No. 17
Reg. No. G-2/RNP/GOA/32/2018-2020
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(162)/532
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),
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 the Government
notification No. 38/1/2017-Fin(R&C)(87),
dated 31st December, 2018, published in the
Extraordinary Official Gazette No. 2, Series I
No. 39 dated 31st December, 2018, namely:—
In the said notification, after the third
proviso, the following provisos shall be
inserted, namely:—
“Provided also that for the class of
registered persons mentioned in column
(2) of the Table of the above proviso, who
fail to furnish the returns for the tax period
as specified in column (3) of the said Table,
according to the condition mentioned in
the corresponding entry in column (4) of
the said Table, but furnishes the said return
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
No. 3
till the 30th day of September, 2020, the
total amount of late fee payable under
section 47 of the said Act, shall stand
waived which is in excess or two hundred
and fifty rupees and shall stand fully waived
for those taxpayers where the total amount
of state tax payable in the said return is
nil:
Provided also that for the taxpayers
having an aggregate turnover of more than
rupees 5 crores in the preceding financial
year, who fail to furnish the return in FORM
GSTR-3B for the months of May, 2020 to
July, 2020, by the due date but furnish the
said return till the 30th day of September,
2020, the total amount or late fee under
section 47 of the said Act, shall stand
waived which is in excess or two hundred
and fifty rupees and shall stand fully waived
for those taxpayers where the total
amount of state tax payable in the said
return is nil.”.
2. This notification shall be deemed to have
come into effect from the 25th day of June,
2020.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 23rd July, 2020.