Notification regarding Waiver of late fee for delay in filing of return in FORM GSTR-4 (Notification dated – 21.06.2021) – Govt. of Odisha
View PdfNotification regarding Waiver of late fee for delay in filing of return in FORM GSTR-4 (Notification dated – 21.06.2021) – Govt. of Odisha
- Amendment:
- “Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onward, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived.
- Which is in excess of two hundred and fifty rupees where the total amount of State tax payable in the said return is nil;
- Which is in excess of one thousand rupees for the registered person other than those covered under clause (i)”.
