EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2472 CUTTACK, MONDAY, DECEMBER 31, 2018/PAUSA 10, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 31st December, 2018

S.R.O. No. 503/2018— In exercise of the powers conferred by Section 128 of the Odisha

Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017)(hereafter in this notification referred to

as the said Act), the State Government, on the recommendations of the Goods and Services Tax

Council, and in supersession of the notification of the Government of Odisha in the Finance

Department No. 27298-FIN-CT1-TAX-0043/2017/FIN., dated the 16th September, 2017,

published in the Extraordinary issue No. 1514 of the Odisha Gazette, dated the 16th September,

2017 bearing S.R.O.No. 401/2017,notification of the Government of Odisha in the Finance

Department No. 30768-FIN-CT1-TAX-0043/2017/FIN., dated 24th October, 2017, published in

the Extraordinary issue No. 1708 of the Odisha Gazette, dated the 24th October, 2017 bearing

S.R.O.No. 513/2017 and notification of the Government of Odisha in the Finance Department No.

33229-FIN-CT1-TAX-0043/2017/FIN., dated the 15th November, 2017, published in the

Extraordinary issue No. 1923 of the Odisha Gazette, dated the 15th November,2017 bearing

S.R.O.No. 560/2017, except as respects things done or omitted to be done before such

supersession, hereby waives the amount of late fee payable by any registered person for failure to

furnish the return in FORM GSTR3B for the month of July, 2017 onwards by the due date under

section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day

during which such failure continues:

Provided that where the total amount of State tax payable in the said return is nil, the

amount of late fee payable by such registered person for failure to furnish the said return for the

month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to

the extent which is in excess of an amount of ten rupees for every day during which such failure

continues:

Provided further that the amount of late fee payable under section 47 of the said Act shall

stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the

months of July, 2017 to September, 2018 by the due date but furnishes the said return between the

period from 22nd December, 2018 to 31st March, 2019.

[No. 40982–FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 1949-173+300