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    <title>Amendment in Notification No. 38/1/2017-Fin(R&amp;C)(38)/323 12th January, 2018</title>
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    <description>Relief waives late fees for registered persons under the Goa GST regime who file FORM GSTR-4 for specified earlier periods within the window 1 April 2023 to 30 June 2023: late fee amounts in excess of Two Hundred and fifty rupees are waived, and late fees are fully waived where the total State tax payable in the return is nil; the notification is deemed effective from 31 March 2023.</description>
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      <description>Relief waives late fees for registered persons under the Goa GST regime who file FORM GSTR-4 for specified earlier periods within the window 1 April 2023 to 30 June 2023: late fee amounts in excess of Two Hundred and fifty rupees are waived, and late fees are fully waived where the total State tax payable in the return is nil; the notification is deemed effective from 31 March 2023.</description>
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