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of <h1>Goa GST Amendment: Late Fee Waiver for May-July 2020 Returns Filed by Sept 30, 2020, for Eligible Taxpayers.</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. The amendment introduces provisions waiving late fees for certain registered persons who fail to furnish tax returns by specified deadlines but submit them by September 30, 2020. For those with a turnover exceeding five crores, the waiver applies to returns for May to July 2020. The late fee is waived beyond two hundred and fifty rupees and fully waived if no state tax is payable. This notification is effective from June 25, 2020.
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