Reduction of late fee in case of delayed filing of Form GSTR-1

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....PARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 48/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es for every day during which such failure continues: Provided that where there are no outward supplies in any month/quarter, the amount of late fee payable by such registered person for failure to f....