Odisha Goods and Services Tax (Amendment) Act, 2025

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....e and commencement. 1. (1) This Act may be called the Odisha Goods and Services Tax (Amendment) Act, 2025.     (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the State Government may, by notification, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Amendment of Section 2. 2. In the Odisha Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in Section 2,- (i) in clause (61), after the word and figure "Section 9", the words, brackets and fi....

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....d non-removable;'. Amendment of Section 12. 3. In Section 12 of the principal Act, sub-section (4) shall be omitted. Amendment of Section 13. 4. In Section 13 of the principal Act, sub-section (4) shall be omitted. Amendment of Section 17. 5. In Section 17 of the principal Act, in sub-section (5), in clause (d),-- (i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017; and (ii) the Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered, the following Explanation shall be inserted, namely:-- 'Explanation 2.--For the purposes of cl....

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.... 8. In Section 38 of the principal Act,-- (i) in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted; and (ii) in sub-section (2),-- (a) for the words "auto-generated statement under", the words "statement referred in" shall be substituted; (b) in clause (a), the word "and" shall be omitted; (c) in clause (b), after the words "by the recipient,", the word "including" shall be inserted; and (d) after clause (b), the following clause shall be inserted, namely:- "(c) such other details as may be prescribed.". Amendment of Section 39. 9. In Section 39 of the principal Act, in sub-section (1), for the words "andwithin such....

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....n amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.". Insertion of new Section 148A. 13. After Section 148 of the principal Act, the following Section shall beinserted, namely:-- "Track and trace mechanism for certain goods. 148A. (1) The Government may, on the recommendations of the Council, by notification, specify,- (a) the goods; and (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply. (2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),-- (a) provide a system for enabling affixation of unique identification mark....