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of <h1>Odisha exempts small goods suppliers with turnover under Rs. 40 lakh from GST registration, with specific exceptions. Effective April 1, 2019.</h1> The notification issued by the Finance Department of Odisha on March 7, 2019, specifies that individuals engaged exclusively in the supply of goods with an annual turnover not exceeding 40 lakh rupees are exempt from registration under the Odisha Goods and Services Tax Act, 2017. Exceptions to this exemption include those required to register under Section 24, those supplying specific goods such as ice cream, pan masala, and tobacco products, individuals making intra-state supplies in certain states, and those opting to continue their registration under Section 25. This notification takes effect on April 1, 2019.
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