Notification on waiver of late fee payable U/s 47 of the OGST Act,2017 for failure to furnish return (quarterly) in FORM GSTR-4 by the registered persons opting for composition levy which is in excess of ₹ 25/- per each day of default.

GST – States – 38439-FIN-CT1-TAX-0043/2017- S.R.O. No. 776/2017 – Dated:- 30-12-2017 – FINANCE DEPARTMENT NOTIFICATION The 30th December, 2017 S.R.O. No.776/2017- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act of 2017) (hereinafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby waive the amount of late fee payable under Section 47 of th

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