Seeks to rationalize late fee imposed under section 47 of the CGST Act, 2017 for late filing of return in FORM GSTR-7 from tax period of June, 2021 onward

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..... 2021 Orissa SGST
GST - States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 21th June, 2021 S.R.O. No. - In exercise of the powers conferred by secti .....

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..... the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which su .....

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