EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 597, CUTTACK, TUESDAY, APRIL 7, 2020 / CHAITRA 18, 1942
FINANCE DEPARTMENT
NOTIFICATION
The 7th April, 2020
S.R.O. No. 101/2020— 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), read with section 148 of the said Act, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following amendment in the notification of the Government of Odisha in Finance Department No. 40982-FIN-CT1-TAX-0043/2017, dated the 31st December, 2018, published in the Extraordinary issue No. 2472 of the Odisha Gazette dated the 31st December, 2018 bearing S.R.O. No 503/2018, namely:–
In the said notification, after the second proviso, the following proviso shall be inserted, namely: –
"Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in Column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in Column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in Column (4) of the said Table, namely:–
TABLE
| S. No. ( (1) | Class of registered persons (2) | Tax period (3) | Condition (4) |
| 1. | 1 Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | February, 2020, March, 2020 and April, 2020 | If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 |
| 2. | 2 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the | February, 2020 and March, 2020 | If return in FORM GSTR-3B is furnished on or before the 29th day of June, 2020 |
| preceding financial year | April, 2020 | If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 | |
| 3. | 3 Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year | February, 2020 | If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
| March, 2020 | If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 | ||
| April, 2020 | If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020.". |
2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.
[No.13758-FIN-CT1-TAX-0002/2020]
By Order of the Governor
SMITA ROUT
Joint Secretary to Government