Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6.

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....nd Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby waive the late fee paid under section 47 of the said Act, for the following classes of taxpayers, namely:- (i) The registered persons whose return in FORM GSTR-3B of the Odisha Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitt....