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of <h1>Odisha GST Act: Late Fee Waiver Announced for GSTR-4 Filings for FY 2017-18, 2018-19 if Filed by Oct 31.</h1> The Government of Odisha, under the Odisha Goods and Services Tax Act, 2017, has announced a waiver or reduction in late fees for registered persons who did not file FORM GSTR-4 for the fiscal years 2017-18 and 2018-19 by the due date. This waiver applies if the returns are submitted between September 22, 2020, and October 31, 2020. The late fee will be waived if it exceeds two hundred and fifty rupees, and fully waived if no State tax is payable in the return. This amendment follows recommendations from the Goods and Services Tax Council.
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