Seeks to amend notification no. 40982 dated 31.12.2018 bearing S.R.O. No. 503/2018 in order to provide waiver of late fees for specified taxpayers and specified tax periods

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....cise of the powers conferred by section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), 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. 40982-FIN-CT1-TAX-0043/2017, dated the 31^st December, 2018, published in the Ex....

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...., for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:- Table S. No. Class of registered persons Tax period Period for which late fee waived (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the p....