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.
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
