EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 2473 CUTTACK, MONDAY, DECEMBER 31, 2018/PAUSA 10, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 31st December, 2018
S.R.O. No. 504/2018— In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following amendments in notification of the Government of Odisha in the Finance Department No. 38439- FIN-CT1-TAX-0043/2017/FIN., dated the 30th December, 2017, published in the Extraordinary issue No, 2375 of the Odisha Gazette, dated the 30th December, 2017 bearing S.R.O. No. 776/2017, namely:–
In the said notification, after the first proviso, the following proviso shall be inserted, namely:–
"Provided further 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-4 for the quarters from 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. 40987–FIN-CT1-TAX-0043/2017/FIN.]
By Order of the Governor
SAUMYAJIT ROUT
Deputy Secretary to Government