TaxTMI 
TaxTMI 
Prescribing Composition Scheme with 3% Rate of Tax for Persons Having Annual Turnovers up to 50 Lakhs in the Preceding Year and Supplies include Services
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....ion 9, sub-section (1) of Section 11 and sub-section (1) of Section 16 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the "said Act"), the State Government, on the recommendations of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-Stat....
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....ng any supply which is not leviable to tax under the said Act; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; (vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under section 52; and (vii) who is not engaged in making suppli....
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....n 31 of the said Act with particulars as prescribed in rule 49 of Odisha Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- 'taxable person paying tax in terms of notification No. __/2019-bearing SRO No.______dated__.02.2019, not eligible to collect tax on supplies'. 6. The registered person opting to pay State tax....
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.... include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act. Sl. No. Tariff item, su....