Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

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.... 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-CT1-TAX-0022/2017, dated the 29th June, 2017, published in the Extraordinary issue No. 1152 of ....

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....due date and 18 per cent thereafter March, 2021, April, 2021 4. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 ....