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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Odisha amends GST rules to waive late fees for GSTR-4 filings exceeding INR 250/1,000 from FY 2021-22 onwards.</h1> The Government of Odisha, exercising powers under section 128 of the Odisha Goods and Services Tax Act, 2017, has amended a previous notification to rationalize the late fee imposed under section 47 of the CGST Act, 2017. From the financial year 2021-22 onwards, registered persons who fail to file their GSTR-4 returns by the due date will have their late fees waived if they exceed INR 250 when no state tax is payable, or INR 1,000 for others. This amendment follows recommendations from the Goods and Services Tax Council.