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    <title>Waive off of late fee payable under section 47 of OGST Act, 2017 for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.</title>
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    <description>Waiver of the late fee payable under Section 47 of the Odisha GST Act is granted in full for all registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date, pursuant to the State Government acting on the GST Council recommendation and exercising powers under Section 128 of the Act through a formal notification.</description>
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