EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1961 CUTTACK, WEDNESDAY, OCTOBER 16, 2019 /ASWINA 24,1941

FINANCE DEPARTMENT

NOTIFICATION

The 16th October, 2019

S.R.O. No.359/2019—In exercise of the powers conferred by Section 128 of the

Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), (hereinafter in this

notification referred to as the said Act), the State Government, on the recommendations of

the Goods and Services Tax Council, hereby waives the amount of late fee payable under

section 47 of the said Act, by the following class of taxpayers:–

(i) the registered persons whose principal place of business is in the District

mentioned in column (3) of the Table below, of the State as mentioned in column

(2) of the said Table, having aggregate turnover of more than 1.5 crore rupees in

the preceding financial year or the current financial year, who have furnished,

electronically through the common portal, details of outward supplies in FORM

GSTR-1 of the Odisha Goods and Services Tax Rules, 2017, for the month of

July, 2019, on or before the 20th September, 2019;

(ii) the Input Service Distributors whose principal place of business is in the District

mentioned in column (3) of the said Table, of the State as mentioned in

column (2) of the said Table, who have furnished, electronically through the

common portal, return in FORM GSTR-6 of the Odisha Goods and Services Tax

Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;

TABLE

Sl. No.

Name of

State

Name of District

(1)

(2)

(3)

6

Odisha

Bolangir,

Sonepur,

Kalahandi,

Nuapada,

Koraput,

Malkangiri, Rayagada, Nawarangpur.

[No.34981-FIN-CT1-TAX-0043/2017FIN.]

By Order of the Governor

SMITA ROUT

Joint Secretary to Government

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

Ex. Gaz. 1292-173+300