TaxTMI 
TaxTMI 
Rate of tax on intra-State supply of certain services—Amendments
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....ction (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 of the Government of Odisha in t....
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.... 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 serial number 9, in column (3), in item (iii), in sub-....
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.... 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 start of the financial year for which I exercise option to revert under reverse charge mec....
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....tional 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 supplied by us during, the financial year . . . . . . . . . under forward charge by filing Annexure V on . . . . . . . . . . . . ; 2. I her....