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of <h1>Odisha Government Waives Late Fees for FORM GSTR-4 Filing Delays (May 1 - June 30, 2022) u/s 47.</h1> The Government of Odisha has issued a notification waiving the late fee for delays in filing FORM GSTR-4 for the financial year 2021-22. This waiver applies to delays occurring between May 1, 2022, and June 30, 2022, under section 47 of the Odisha Goods and Services Tax Act, 2017. This amendment follows recommendations from the Goods and Services Tax Council and modifies previous notifications issued by the Finance Department. The notification was authorized by the Under Secretary to the Government and is documented under reference number 14211-FIN-CT1-TAX-0001-2022.
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