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.

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....red by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), (hereinafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee payable under section 47 of the said Act, by the following class of taxpayers:- (i) the registered persons whose principal ....