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of <h1>Odisha Waives Late Fees for FORM GSTR-10 Filings from Sept 22 to Dec 31, 2020, u/s 47.</h1> The Government of Odisha has announced a waiver on late fees for filing FORM GSTR-10 under the Odisha Goods and Services Tax Act, 2017. This waiver applies to registered persons who submit their returns between September 22, 2020, and December 31, 2020. The late fee payable under section 47 of the Act is reduced to two hundred and fifty rupees. This decision follows recommendations from the Goods and Services Tax Council and is issued by the Finance Department of Odisha.
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