The Department of Finance, Goa on August 17, 2023, issued an amendment to Notification No. 38/1/2017-Fin(R&C)(38)/323, dated January 12, 2018, which specifies “waiving the amount of late fee payable by any registered person for failure the return in FORM GSTR-4 by the due date”
The following has been stated namely: -
In the said notification, in the seventh proviso, for the words, letter, and figure “30th day of June, 2023” the words, letter, and figure “31st day of August, 2023” shall be substituted.
This shall come into force on June 30, 2023.
[Notification No. 38/1/2017-Fin(R&C)(249)/3749]
