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TMI BlogSeeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021, April, 2021 and May, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... ise of the powers conferred 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 the Finance Department No. 19825-FIN-CT1-TAX-002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuted; (ii) in the Table, in column (4), in the heading, for the words Tax period , the words Month/Quarter shall be substituted; (iii) in the Table for serial number 3, 4, 5 and 6 and the entries against them, the following serial numbers and the entries against them shall be substituted under appropriate column, namely: - (1) (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... next 30 days and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days and 18 per cent thereafter May, 2021 5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Quarter ending March, 2021. . 2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021. [No. 16395-FIN-CTI-TAX-0002/2020] By order of the Governor Special Secretary to Government - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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