Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6.
28715-FIN-CT1-TAX-0043/2017/FIN-S.R.O. No. 375/2018 Dated:- 4-9-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 4th September, 2018
S.R.O. No. 375/2018 In exercise 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 waive the late fee paid under section 47 of the said Act, for the following classes of taxpayers, namely:-
(i) The registered persons whose return in FORM GSTR-3B of the Odisha Goods and Services Tax Rules,
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