The Government of Goa on June 13, 2022 has issued a notification to waive off the late fees payable for delay in furnishing Form GSTR-4 by inserting a proviso in notification no. 38/1/2017-Fin(R&C)(38)/323, dated the 12th January, 2018.
The following proviso has been inserted, namely:
“Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the Goa Goods and Services Act, 2017 shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022.”.
[Notification No. 38/1/2017-Fin(R&C)(228)/412]
