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of <h1>Odisha Updates GST Rules: New Tax Rates and Input Credit for Real Estate Effective April 1, 2019.</h1> The Odisha Finance Department has amended its notification regarding the Odisha Goods and Services Tax Act, 2017, effective from April 1, 2019. The amendments involve changes to tax rates and input tax credit provisions for construction services, particularly for residential and commercial real estate projects. Promoters of real estate projects must comply with new tax payment and input tax credit regulations, including maintaining records of supplies from registered and unregistered suppliers. The notification outlines specific conditions for affordable housing, ongoing projects, and the calculation of input tax credits, with detailed provisions for reverse charge mechanisms and tax liabilities for shortfalls in procurement from registered suppliers.
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