Supersession Notification No. 27298-FIN-CT1-TAX-0043/2017/FIN., dated the 16th September, 2017

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..... oods and Services Tax Act, 2017 (Odisha Act 7 of 2017)(hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, and in supersession of the notification of the Government of Odisha in the Finance Department No. 27298-FIN-CT1-TAX-0043/2017/FIN., dated the 16th September, 2017, published in the Extraordinary issue .....

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..... in FORM GSTR3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of State tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for .....

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