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    <title>Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.</title>
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    <description>A waiver exempts specified taxpayers in listed districts of Odisha from late fee liability where they filed electronically, through the common portal, Form GSTR-1 (registered persons above the aggregate turnover threshold) or Form GSTR-6 (Input Service Distributors) for July 2019 on or before the prescribed cut-off date, limiting the relief to those district-specific classes and timely electronic submissions.</description>
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      <title>Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.</title>
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      <description>A waiver exempts specified taxpayers in listed districts of Odisha from late fee liability where they filed electronically, through the common portal, Form GSTR-1 (registered persons above the aggregate turnover threshold) or Form GSTR-6 (Input Service Distributors) for July 2019 on or before the prescribed cut-off date, limiting the relief to those district-specific classes and timely electronic submissions.</description>
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