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of <h1>Odisha Offers One-Time Amnesty for GSTR-3B Late Fees from July 2017 to July 2020 with Conditional Waivers.</h1> The Government of Odisha has issued a notification providing a one-time amnesty for taxpayers by reducing or waiving late fees for not submitting FORM GSTR-3B from July 2017 to January 2020. Additionally, a conditional waiver of late fees is offered for delays in submitting returns for the tax periods from February 2020 to July 2020. The notification specifies deadlines for furnishing returns to qualify for the waiver, with different conditions based on the taxpayer's turnover and location. For taxpayers with no State tax payable, the late fee is entirely waived if returns are submitted by September 30, 2020.
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