The Finance Department, Odisha on July 27, 2023, issued an amendment to Notification No. 38439-FIN-CT1-TAX-0043/2017 dated December 30, 2017, which specify the failure to furnish FORM GSTR-4.
The following has been stated namely: -
• In the sixth proviso for the words, letters, and figures “30th day of June, 2023” the words, letters, and figures “31st day of August, 2023” shall be substituted.
This shall come into force on June 30, 2023.
[Notification No. 21156-FIN-CT1-TAX-0005/2023]