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    <title>Notification in supersession of earlier notification of Govt. of Odisha bearing SRO No-481/2017 dated 13.10.2017 and specifying the registered persons who did not opt for the composition levy U/s 10 as the class of persons only who shall pay the State Tax on outward supplies of Goods at the time of supply</title>
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    <description>Registered persons who did not opt for the composition levy under Section 10 are the class required to pay State tax on the outward supply of goods at the time of supply, including situations under Section 14, and must furnish details and returns as prescribed in Chapter IX and the rules; the payment period shall be as provided in the Act.</description>
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      <description>Registered persons who did not opt for the composition levy under Section 10 are the class required to pay State tax on the outward supply of goods at the time of supply, including situations under Section 14, and must furnish details and returns as prescribed in Chapter IX and the rules; the payment period shall be as provided in the Act.</description>
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