Seeks to rationalize late fee imposed under section 47 of the CGST Act, 2017 for late filing of return in FORM GSTR-7 from tax period of June, 2021 onward

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....Dated:- 21-6-2021 Orissa SGST<br>GST - States<br>Orissa SGST<br>Orissa SGST<br>GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 21^th&nbsp;June, 2021 S.R.O. No. - In exercise of th....

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....rovisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees fo....