TMI BlogNotification to provide relief to taxpayers by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) of section 50 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 amendment in the notification of the Government of Odisha in Finance Department No. 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the corresponding entry in column (5) of the said Table, namely:-- Table Serial Number Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FORM GSTR-3B is furnished on or before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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