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<h1>Odisha waives late fees under GST Act for large taxpayers by 15 days, small taxpayers by 30 days.</h1> The Government of Odisha has amended a previous notification to waive late fees for certain taxpayers under the Odisha Goods and Services Tax Act, 2017. The waiver applies to taxpayers with an aggregate turnover of more than 5 crores for March and April 2021, allowing a 15-day extension from the due date for filing returns. For taxpayers with a turnover up to 5 crores, the waiver extends to 30 days for March and April 2021 returns, and for January-March 2021 returns under specific conditions. This amendment is effective from April 20, 2021.