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of <h1>Odisha Amends GST Act: New Rules for Goods Transport Agencies, Tax Rate Clarifications Effective July 27, 2023.</h1> The Government of Odisha has issued amendments to the Odisha Goods and Services Tax Act, 2017, effective from July 27, 2023. Key changes include clarifications on tax rates for certain intra-state services and modifications to the process for goods transport agencies (GTA) opting for the reverse charge mechanism. The deadline for GTAs to declare their tax payment option has been adjusted to between January 1 and March 31 of the preceding financial year. A new Annexure VI form is introduced for GTAs to revert to the reverse charge mechanism, which must be filed before the start of the financial year.
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