Notification regarding Waiver of late fee for delay in filing of return in FORM GSTR-1 (Notification dated – 21.06.2021) – Govt. of Odisha

• 24th, June 2021
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Notification regarding Waiver of late fee for delay in filing of return in FORM GSTR-1 (Notification dated – 21.06.2021) – Govt. of Odisha

• Amendments:
  • No.1 – Registered persons who have nil outward supplies in tax period – Two hundred and fifty rupees.
  • Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S.lNo.1 – One thousand rupees.
  • Registered persons having an aggregate turnover of more than rupees 1.5 crores and upto rupees 5 crores in the preceding financial year, other than those covered under S.No.1 – Two thousand and five hundred rupees.
  • This notification has come into effect from 01.06.2021.