An unconditional GO TO statement transfers control to the first statement in the paragraph or section named in procedure-name, unless the GO TO statement has been modified by an ALTER statement. (See ALTER Statement.)
GO TO Statement - Format 1 - Unconditional >>-GO--+----+--procedure-name---------------------------------->< '-TO-'
An unconditional GO TO statement, when it appears in a sequence of imperative statements, must be the last statement in the sequence.
When a paragraph is referred to by an ALTER statement, the paragraph must consist of a paragraph-name followed by an unconditional or altered GO TO statement.