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    <title>Seeks to amend FD Notification No. 38439 dated 30.12.2017 bearing SRO No. 776/2017 regarding amnesty to GSTR-4 non filers</title>
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    <description>Amendment waives late fee amounts in excess of two hundred and fifty rupees and fully waives late fees where total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years but furnish those returns during the prescribed filing window in 2023, under the Odisha Goods and Services Tax Act, 2017.</description>
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      <description>Amendment waives late fee amounts in excess of two hundred and fifty rupees and fully waives late fees where total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years but furnish those returns during the prescribed filing window in 2023, under the Odisha Goods and Services Tax Act, 2017.</description>
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