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of <h1>Odisha Finance Department Amends GST Act 2017, Retroactively Alters Schedule II Language from 'Substituted' to 'Inserted.</h1> The Finance Department of Odisha issued an amendment to its previous notification dated January 25, 2018, regarding the Odisha Goods and Services Tax Act, 2017. This amendment, effective retroactively from January 25, 2018, modifies Schedule II by replacing the word 'substituted' with 'inserted' in Serial Numbers (i) and (ii). The amendment was made following recommendations from the Goods and Services Tax Council. The notification was authorized by the Deputy Secretary to the Government and published as S.R.O. No. 62/2018 on February 8, 2018.
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