Notification to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

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..... by sub-section (1) of section 50 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) 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 amendment in the notification of the Government of Odisha in Finance Department No. 19825-FIN-CTI -TAX-0022/2017, dated the 29th June, 20 .....

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..... g entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B , but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely :- Table S. No. (1) Class of registered persons (2) .....

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..... 5 th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 March, 2020 Nil till the 9th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 April, 2020 Nil till the 15th day of September, 2020, and 9 per cent thereafter till the 30th day of .....

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