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<h1>Odisha Amends GST Act 2017, Alters Reverse Charge Mechanism Terms in Annexure III, Effective July 27, 2023.</h1> The Government of Odisha has issued a notification amending the Odisha Goods and Services Tax Act, 2017, under the powers granted by section 9(3). The amendment modifies a previous notification by substituting specific wording in Annexure III, changing 'during the Financial Year . . . . . . . under forward charge' to 'from the Financial Year . . . . . . . under forward charge and have not reverted to reverse charge mechanism.' This amendment applies to the supply of certain services where state tax is paid on a reverse charge basis by the recipient and is effective from July 27, 2023.