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Seeks to amend notification no. 19373 dated 30.06.2020 in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020 - 20507-FIN-CT1-TAX-0002/2020 - Orissa SGST

Extract

..... GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 10th July, 2020 S.R.O. No. - In exercise of the powers conferred by section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), 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 amendments in the notification of the Government of Odisha in Finance D .....

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Seeks to amend notification no. 19373 dated 30.06.2020 in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020 - 20507-FIN-CT1-TAX-0002/2020 - Orissa SGST

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..... f September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020,. .....

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Seeks to amend notification no. 19373 dated 30.06.2020 in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020 - 20507-FIN-CT1-TAX-0002/2020 - Orissa SGST

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