Payemnt of tax at the time of issuance of invoice by small taxpayers on the outward supply of Goods whose aggregate turnover did not exceed one crore fifty lakh rupees in the preceding Financial year.

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....481/2017- In exercise of the powers conferred by Section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act of 2017) (hereafter in this notification referred to as the 'said Act'), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the registered persons whose aggregate turnover in the preceding financial year did not exceed one crore a....