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<h1>Odisha Government Waives Late Fees for Delayed GSTR-6 Filing Exceeding Rs. 25/Day u/s 47 of GST Act 2017.</h1> The Odisha State Government, under the Odisha Goods and Services Tax Act, 2017, has issued a notification waiving the late fee for delayed filing of Form GSTR-6. The waiver applies to fees exceeding twenty-five rupees per day for each day the filing is delayed beyond the due date, as per Section 47 of the Act. This decision follows recommendations from the Goods and Services Tax Council. The notification was issued by the Finance Department on January 25, 2018, under the authority of the Governor.