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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Odisha Waives Late Fees for GSTR-7 Filings Exceeding Rs. 25/Day u/s 47 of GST Act 2017.</h1> The Government of Odisha has issued a notification waiving the late fee imposed under section 47 of the Odisha Goods and Services Tax Act, 2017, for registered persons required to deduct tax at source who fail to file returns in FORM GSTR-7 from June 2021 onwards. The waiver applies to fees exceeding twenty-five rupees per day, with a total cap of one thousand rupees. This decision follows recommendations from the Goods and Services Tax Council and aims to rationalize the late fee structure for delayed return filings.