Waives the amount of late fee payable furnish the return in FORM GSTR-5 by the due date.

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....F GOA Department of Finance Revenue & Control Division Notification No. 38/1/2017-Fin(R&C)(44)/432 In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (....

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....failure continues: Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return....