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of <h1>Goa Waives Penalty for Late GSTR-3B Filings, Reduces Late Fee for No Tax Due per Goa GST Act 2017.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, waives the penalty for late filing of FORM GSTR-3B returns from October 2017 onwards. The late fee payable is reduced to twenty-five rupees per day for delays, with a further reduction to ten rupees per day if no state tax is due in the return. This waiver applies to registered persons who fail to submit their returns by the due date, as recommended by the Council. The notification was issued by the Department of Finance, Revenue & Control Division, on November 23, 2017.
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