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<h1>Goa Amends GST Act to Waive Late Fees for GSTR-3B Filings; Relief for Taxpayers with Specific Turnover Conditions.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, has amended a previous notification to waive late fees for certain taxpayers who fail to submit their GSTR-3B returns on time. For taxpayers with an annual turnover exceeding five crores, the late fee is waived for 15 days past the due date for March and April 2021. For those with a turnover up to five crores, the waiver extends to 30 days for March and April 2021, and for January-March 2021 under specific conditions. This amendment is effective from April 20, 2021.