The State Government notifies the respective date by which payment for the tax, as per the notice, statement, or order, must be made to qualify for a waiver of interest and penalties under Section 128A of the GGST Act. - 38/1/2017-Fin(R&C)(284)/26947 - Goa SGST

Waiver of interest and penalties: notification sets cut-off dates for registered persons to make tax payments for eligibility.

Notification specifies dates for eligibility for a waiver of interest and penalties: registered persons issued a notice, statement, or order may pay tax for waiver purposes up to 31-03-2025; where a notice under the assessment procedure leads to a re-determination of tax by the proper officer pursuant to appellate or judicial direction, the payment deadline for waiver is the date ending on completion of six months from issuance of that re-determination order. The notification is effective from 1 November 2024.