Notification to grant waiver/reduction in late fee in furnishing FORM GSTR-10, subject to the condition that the returns are filed between 22.09.2020 to 31.12.2020 - 26593-FIN-CT1-TAX- 0002/2020 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification The 29 September, 2020 S.R.O. No. - In exercise of the powers conferred by section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22 nd day of September, 2020 to 31 st day of December, 2020. [26593-FIN-CT1-TAX- 0002/2020] By order of the Governor Deputy Secretary to Government