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Notification to provide one time amnesty by lowering/waiving of late fees for non- furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020

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..... ations - Orissa SGST - GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 30th June, 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) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Goo .....

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..... Table S. No. (1) Class of registered persons (2) Tax period (3) Condition (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and A .....

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..... If return in FORM GSTR-3B is furnished on or before the 15th day of September, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 25th day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020 .....

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..... urn in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020. . [No. 19373 - FIN-CT1-TAX-0002/2020] By order of the Governor SMITA ROUT Joint Secretary to Government - Notification Tax Management India - taxmanagementin .....

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