The Odisha Goods and Services Tax (Sixth Amendment)

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....the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha ....

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....tification Numbers for the purposes of the said Chapter XVI." 3. In the said rules, in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for....