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of <h1>Odisha Announces Amnesty for Late GSTR-10 Filers, Waives Fees Over Rs. 500 u/s 128 of GST Act 2017.</h1> The Government of Odisha, through a notification dated April 15, 2023, has announced an amnesty for registered persons who have not filed their final return in FORM GSTR-10 by the due date. Utilizing powers under section 128 of the Odisha Goods and Services Tax Act, 2017, the state waives late fees exceeding five hundred rupees for returns submitted between April 1, 2023, and June 30, 2023. This decision follows recommendations from the Goods and Services Tax Council, aiming to provide relief to non-filers within the specified period.
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