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of <h1>Odisha Updates State Tax Payment Rules for Non-Composition Levy under GST Act, 2017; Compliance Required per Chapter IX.</h1> The Government of Odisha has issued a notification, superseding an earlier one dated October 13, 2017, concerning the payment of State Tax under the Odisha Goods and Services Tax Act, 2017. This notification specifies that registered persons who did not opt for the composition levy under Section 10 are required to pay State tax on outward supplies of goods at the time of supply. It outlines that these individuals must furnish details and returns as per Chapter IX of the Act and adhere to the prescribed tax payment period. This action follows recommendations from the Goods and Services Tax Council.
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