The Government of Odisha on April 15, 2023, hereby makes the following further amendments in the notification of the Government of Odisha in the Finance Department No.38439-FIN-CTI-TAX-0043/2017, dated December 30, 2017-
In the said notification, after the sixth proviso, the following proviso shall be inserted, namely:- "Provided also that the 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 entirely waived where the total amount of state tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from April 01, 2023, to June 30, 2023.
[Notification No. 11489-FIN-CTI-TAX-0005/2023]
