Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7

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....NT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(206)1498 In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax ....

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....month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues: Provided that the total amount of late fee pay....