Odisha Goods and Services Tax (Amendment) Rules, 2023

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....7), the State Government, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Odisha Goods and Services Tax (Amendment) Rules, 2023.     (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017 , for ....

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.... on which the said decision or order is communicated to such  person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or  order passed under the Act or the Central Goods and Services Tax Act may appeal to,- (a) the Special Commissioner (Appeals) where such decision or order is passed by the Additional Commissioner; (b)&nbsp....