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of <h1>Odisha Waives Late Fees for GSTR-3B Returns (Oct 2017-Apr 2018) Under GST Act 2017 for Eligible Filers.</h1> The Finance Department of Odisha, under the Odisha Goods and Services Tax Act, 2017, has waived the late fee for failing to submit the FORM GSTR-3B return by the due date for the months from October 2017 to April 2018. This waiver applies to registered persons who submitted but did not file FORM GST TRAN-1 on the common portal by December 27, 2017. To qualify for the waiver, these individuals must have filed FORM GST TRAN-1 by May 10, 2018, and the GSTR-3B returns for the specified months by May 31, 2018.
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