waived for furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018

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....he Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)(hereafter in this notification referred to as the said Act), the Government of Goa, on the recommendations of the Council, and in supersession of the notification No. 38/1/2017-Fin(R&C)(14)/2406 dated 21st September, 2017 published in the Official Gazette, Series I No. 25, Extraordinary, dated 21st September, notification of the Governmen....

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....the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues: Provided further that the amount of late fee payable under sec....