Notification to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 - 14211-FIN-CT1-TAX-0001-2022 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 6th June, 2022 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 make the following further amendments in the notification of the Government of Odisha, in the Finance Department No.38439-FIN-CT1-TAX-0043-2017, 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 Government of Odisha in the Finance Department No.16407-FIN-CT1-TAX-0002-2020 dated the 21st June, 2021 published in the Extraordinary issue No. 891 of the Odisha Gazette, dated the 21 st June , 2021, bearing S.R.O No.171/2021 namely :- In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: - Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1 st day of May, 2022 till the 30th day of June, 2022. . [14211-FIN-CT1-TAX-0001-2022] By order of the Governor Under Secretary to the Government