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<h1>Odisha GST Act Amended: Conditional Waiver on Late Fees for Returns from July 2017 to July 2020.</h1> The Government of Odisha, under the Odisha Goods and Services Tax Act, 2017, has amended a previous notification to provide a conditional waiver of late fees for registered taxpayers who failed to submit returns from July 2017 to July 2020. If returns are filed by September 30, 2020, late fees exceeding 250 rupees will be waived. For taxpayers with an annual turnover exceeding 5 crores, the waiver applies to late fees for returns due from May to July 2020, provided they are filed by the same deadline. This notification is effective from June 25, 2020.