Notification to grant waiver/reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filed between 20.09.2020 to 31.10.2020 - 26597-FIN-CT1-TAX- 0002 /2020 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification The 29 th 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), read with section 148 of the said Act, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendments in notification of the Government of Odisha in the Finance Department No. 38439-FIN-CT1 -TAX-0043/2017/FIN., dated the 30th December, 2017, published in the Extraordinary issue No, 2375 of the Odisha Gazette, dated the 30th December, 2017 bearing S.R.O. No. 776/2017, as amended from time to time, and the last such amendment is made in the notification of the Government of Odisha in the Finance Department No. 40987-FIN-CT1-TAX-0043/2017, dated the 31 st December, 2018, published in the Extraordinary issue No. 2473 of the Odisha Gazette, dated the 31 st December, 2018, bearing S.R.O. No. 504/2018, namely :- In the said notification, after the second proviso, the following proviso shall be inserted, namely :- Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of State tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020. [No. 26597-FIN-CT1-TAX- 0002 /2020] By order of the Governor