Notification on Odisha Goods and Services Tax Act, 2017 (dated 01/08/2023) – Government of Odisha
View Pdf– Notification on Odisha Goods and Services Tax Act, 2017 (dated 01/08/2023) – Government of Odisha.
- Various amendments in the previous Extraordinary issue no:1143 dated 29th June, 2017 including the insertion of proviso after the fourth proviso “Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year” and insertion of Annexure VI. This notification shall come into force with effect from 27th July, 2023. Please refer notification for more details.
