Notification on section 148 of the Odisha Goods and Service Tax Act, 2017 (dated 17/08/2023) – Government of Odisha.
View Pdf– Notification on section 148 of the Odisha Goods and Service Tax Act, 2017 (dated 17/08/2023) – Government of Odisha.
- Notifies special procedure to be followed by the electronic commerce operator who is required to collect tax at source under section 52 in respect of supply of goods made through it by the persons paying tax under section 10 of the said Act. Please refer notification for more details.