Notification to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

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....ection (1) of section 50 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) read with section 148 of the said Act, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendment in the notification of the Government of Odisha in Finance Department No. 19825-FIN-CTI -TAX-0022/2017, dated the 29th June, 2017, publ....

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....ntry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely :- Table S. No. (1) Class of registered persons (2) Rate of interest (3) Tax period (4) 1. Taxpayers h....