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 - 13886 - FIN-CT1-TAX-0002/2020 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 7th May, 2021 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), 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 Extraordinary issue No. 2472 of the Odisha Gazette, dated the 31 st December, 2018 bearing S.R.O. No 503/2018, as amended, from time to time, and the last such amendment is made in the notification of the Government of Odisha in the Finance Department No. 20507-FIN-CTI-TAX-0002/2020 , dated the 10th July, 2020, published in the Extraordinary issue No.958 of the Odisha Gazette, dated the 10th July, 2020, bearing S.R.O. No. 169/2020, namely :- In the said notification, after the seventh proviso, the following proviso shall be inserted, namely : - Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, 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 preceding financial year March, 2021 and April, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 and April, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 January-March, 2021 Thirty days from the due date of furnishing return. . 2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021. [ No. 13886 - FIN-CT1-TAX-0002/2020] By order of the Governor Special Secretary to Government