Waive off of late fee payable under section 47 of OGST Act, 2017 for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date. - S.R.O. No. 401/2017 - Orissa SGST

Waiver of late fee for registered persons who failed to file GSTR-3B, relieving penalties and facilitating compliance.

Waiver of the late fee payable under Section 47 of the Odisha GST Act is granted in full for all registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date, pursuant to the State Government acting on the GST Council recommendation and exercising powers under Section 128 of the Act through a formal notification.