Godhuli Muhurta

It is believed that the three daily Muhurtas i.e.  Brahma, Abhijit, and Godhuli are very effective and that Brahma and Godhuli Muhurta do not carry any blemishes on any day of the year, although Abhijit coincides with Rahukala of the day on Wednesday. 
One need not worry about Panchanga for conducting any sorts of rituals at the day in these three Muhurtas (for instance, one can comfortable do Grihapravesha on Tuesday, etc., or on Krishna Chaturthi tithi, etc., or in Pushyami Nakshatra, etc., so long as it is done in Brahma or Abhijit Muhurta). 

One muhurta stands for 2 Ghtais or 48 minute periods during a day,

 In short we can say that 
All these three Muhurta are potent and auspicious.

We do not need to worry about Tithi, vaara, Nakshtra, Karana, and Yoga, while choosing to initiate

Puja, etc., in one of these three Muhurtas.

Godhuli Muhurta

Go means a cow and dhuli means dust

Godhuli is defined as the time (the 30th part of a day or a period of 48 minutes) of the setting sun, when the cows which had gone out for grazing, return home from the forests in the evening. They raise the dust with their hoofs which disperse with rays of setting sun, Such a time is very auspicious, and no Planet placement, Nakshtra, Tithi, Karana, Lagna, Navamasha, Muhurta, Yoga, Ashtama Sthana , Jamitra Dosaha etc should be worried about when one fixes Godhuli Lagna. The Godhuli Lagna is best for all auspicious works  

The actual period varies as per the existing season. The duration of this muhurta is for two ghaṭikās or 48 minutes

Traditionally, the brief era of the Godhuli Lagna is considered to provide broadly positive auspice for virtually any activity or event

Since selecting the Godhuli Muhurta is only an emergency measure, it should not be resorted when more auspicious periods are available. This Muhurta was also used by the kings for invasions.

There is A Godhuli Bheda as Under. 

In Hemant Ritu, when Sun is round before Sunset, In summer when it is half set and in Rainy season when Sun is fully set, it is termed as Godhuli time. A wise Pundit fixes Godhuli lagna accordingly.