Notification to provide one time amnesty by lowering/waiving of late fees for non- furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020

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....a SGST<br>Orissa SGST<br>GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 30th June, 2020 S.R.O. No.- In exercise of the powers conferred by section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Goods and ....

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.... S. No. (1) Class of registered persons (2) Tax period (3) Condition (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in&nbsp;FORM GSTR-3B&nbsp;is furnished on or before the 24th&nbsp;day of June, 2020 2. Taxpayers having an aggregate turnover of ....

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.... the 29th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely: - "Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the month....