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<h1>Commencement of Amendment Act: section 2 of Odisha Goods and Services Tax (Amendment) Act notified effective from 22 December 2020.</h1> The State Government, under sub-section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2020, appoints section 2 of that Act to come into force on 22nd December, 2020, by notification issued by the Finance Department as the formal commencement instrument.