https://www.taxtmi.com/notifications?id=135624 Waiver of the late fee under section 47 is provided for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date: different additional filing windows from the due date are prescribed by class (based on aggregate turnover and filing category) and by tax period as set out in the inserted Table. The amendment is effective retrospectively from a stated date in April and is made under the Odisha Goods and Services Tax Act. en-us Fri, 07 May 2021 00:00:00 +0530 Sat, 08 May 2021 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135624 Waiver of the late fee under section 47 is provided for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date: different additional filing windows from the due date are prescribed by class (based on aggregate turnover and filing category) and by tax period as set out in the inserted Table. The amendment is effective retrospectively from a stated date in April and is made under the Odisha Goods and Services Tax Act. Notifications GST - States Fri, 07 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135624