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        Case ID :
        GST - States

        Commencement of sections 4, 5, 6 and 13 of the Odisha Goods and Services Tax (Amendment) Act, 2021 w.e.f. 21st September, 2021 - 27835-FIN-CT1-TAX-0019/2021 - Orissa SGST

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        Commencement of GST amendment provisions brings specified sections into force from the appointed date by notification. The Finance Department, exercising the power under sub section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2021, by notification appoints the 21st day of September, 2021 as the appointed date on which the provisions of sections 4, 5, 6 and 13 of the Amendment Act shall come into force.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Commencement of GST amendment provisions brings specified sections into force from the appointed date by notification.

                                The Finance Department, exercising the power under sub section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2021, by notification appoints the 21st day of September, 2021 as the appointed date on which the provisions of sections 4, 5, 6 and 13 of the Amendment Act shall come into force.


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