Rate of tax on intra-State supply of certain services—Amendments

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....ction (1) of section 11 , sub-section (5) of section 15 , sub-section (1) of section 16 and section 148 o f the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Service Tax Council, do hereby make the following further amendments in the notification ....

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....em (iv), (v) and (vi), against serial number 3 of the table as they existed in the notification prior to their omission vide notification of the Government of Odisha in the Finance Department No. 18041-FIN-CT1-TAX-0001/2022, dated the 18th July, 2022 published in the Extraordinary issue No. 2291 of the Odisha Gazette, dated the 18th July, 2022 bearing S.R.O. No. 487/2022" ; (ii) against s....

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....after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year" ; (iii) against serial number 24, in column (3), in item (i), in the Explanation, in clause (i), sub-clause (h) shall be omitted. (B) in Annexure V, (i) in para 2, for the words "end of the financial year for which it is exercised", the words and figures "the st....

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....everse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority. Reference No.- Date :- 1. I/We . . . . . . . . . . . . . . . (name of person), authorized representative of M/s. . . . . . . . . . . . had exercised option to pay GST on the services of GTA in relation to transportation of goods suppl....