Odisha SGST notification amendment substitutes the operative date in paragraph 4 and deems the change effective from April. The State Government amended the earlier Odisha SGST notification issued under section 148 of the Odisha Goods and Services Tax Act, 2017, on the recommendations of the GST Council. The amendment substituted the date '1st day of April, 2024' with '15th day of May, 2024' in paragraph 4 of the specified notification, thereby altering the operative date contained in that provision. The notification was stated to be deemed to have come into force with effect from 1st day of April, 2024.