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of <h1>Odisha Govt Waives Late Fees for GSTR-5A Filing Under OGST Act 2017; Reduced Rates for Nil Tax.</h1> The Finance Department of Odisha, under the Odisha Goods and Services Tax Act, 2017, has waived the late fee for registered persons who fail to file Form GSTR-5A by the due date. The late fee is reduced to twenty-five rupees per day of delay. If the integrated tax payable is nil, the late fee is further reduced to ten rupees per day. This decision follows recommendations from the Goods and Services Tax Council and aims to alleviate financial burdens on taxpayers for delayed filings.
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