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<h1>Odisha Finance Department Implements GST Provisions Effective February 1, 2018, u/s 164 and Rule 1(4) Amendments.</h1> The notification issued by the Finance Department of Odisha specifies February 1, 2018, as the effective date for the implementation of provisions listed under serial numbers 9, 10, and 11 of the Finance Department Notification No.25382-FIN-CT1-TAX-0034/2017 dated August 30, 2017. This action is taken under the authority of Section 164 of the Odisha Goods and Services Tax Act, 2017, in conjunction with sub-rule (4) of rule 1 of the Odisha Goods and Services Tax (Fifth Amendment) Rules, 2017, following recommendations from the Goods and Services Tax Council.