The Government of Odisha vide a notification dated 30th June, 2020, revises waiver for Late Fees payable under the Odisha Goods and Services Tax Act, 2017. This notification waives the total amount of late fee exceeding Rs. 250 for registered persons who failed to furnish their returns in Form GSTR- 3B by the due date, for the months of July, 2017 to January, 2020, but furnished the said return between the period from 1st, July to 30th , September, 2020.
Furthermore, where the amount of State tax payable in the said return is nil, the entire amount of late fee payable is waived for the registered person who has failed to furnish his return in Form GSTR- 3B by the due date, for the period of July 2017 to January, 2020 but furnished the said return between 1st July, 2020 to 30th September, 2020.
Click here to read the notification.
