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<h1>Commencement under s.1(2) of GST Amendment Act: secs.3 & 5 from 1-Oct-2024; secs.2 & 4 from 1-Apr-2025</h1> Under authority of sub-section (2) of Section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2024, the State Government appoints 1 October 2024 as the date on which Sections 3 and 5 of the Act shall come into force, and 1 April 2025 as the date on which Sections 2 and 4 shall come into force, by notification S.R.O. No. 525/2024 dated 1 October 2024.