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of <h1>Goa Amends GST Act Notification: Updates on GSTR-3B Deadlines & Waiver of Late Fees for 2017-2020 Returns.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(87) under the Goa Goods and Services Tax Act, 2017, following recommendations from the Council. The amendment replaces the table in the third proviso, detailing deadlines for taxpayers to furnish their GSTR-3B returns for specified months in 2020, based on their turnover. Additionally, late fees exceeding 250 rupees for delayed returns from July 2017 to January 2020 are waived if filed between July 1, 2020, and September 30, 2020. If no state tax is payable, the late fee is entirely waived for the same period.
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