Shri Shashi Bhusan Behera
Shri Shashi Bhusan Behera
Hon'ble Cabinet Minister
Shri R. Balakrishnan Shri Tuhin Kanta Pandey, IAS
Additional Chief Secretary
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Odisha GST
Date Notification/Office Order/ Memorandum/Circular
10-12-2018 Revised guidelines relating to works contract under GST. New
05-11-2018 Notification to exempt the supply of goods or services or both from one PSU to another from TDS provisions w.e.f. 31.10.2018 New
30-10-2018 The Odisha Goods and Services Tax (Thirteenth Amendment) Rules, 2018
29-10-2018 Submission of final return in FORM GSTR-10 till 31.12.2018 for the taxpayers whose registration has been cancelled on or before the 30th September, 2018 by the Proper Officer.
26-10-2018 Notification exempting the authorities under Ministry of Defence from TDS compliance subject to post audit with retrospective effect from 1st October, 2018.
26-10-2018 Notification regarding exemption from obtaining registration by those casual taxable persons whose aggregate turnover is below the specified threshold limit and making inter-State taxable supplies of Handicraft goods.
23-10-2018 The Odisha Goods and Services Tax (Amendment) Act, 2018
10-10-2018 Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2018
10-10-2018 Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2018
29-09-2018 Rate of Tax Collection at Source(TCS) to be collected by every electronic commerce operator for intra-State taxable supplies.
29-09-2018 Odisha Value Added Tax ( Amendmant) Act, 2018.
25-09-2018 Guidelines for Deduction and Deposit of TDS by the DDO under GST.
20-09-2018 Notification inserting an explanation to clarify the scope and applicability of exemption notification No. 19873 dated 29.06.2017
18-09-2018 Odisha Goods and Services Tax (Tenth Amendment) Rules, 2018
18-09-2018 Notification regarding the date of effectuation of section 52 of the OGST Act (provisions related to TCS) as 01.10.2018
18-09-2018 Notification on appointment of 1st day of October, 2018 as the date on which provision of section 51(provision related to TDS) of the OGST Act, 2017 shall come into force.
12-09-2018 Amendment on Odisha State Tax on Profession, Trades, Callings and Employment Act, 2000
10-09-2018 Odisha Goods and Services Tax (Ninth Amendment) Rules, 2018
10-09-2018 Notification on extension of due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
04-09-2018 Odisha Goods and Services Tax (Eighth Amendment) Rules, 2018
04-09-2018 Waiver of late fee paid under section 47 by certain classes of taxpayers
10-08-2018 Notification prescribing the due dates for quarterly furnishing of Form GSTR-1 for those taxpayers with aggregate turnover up to Rs. 1.5 crore for the period from July,2018 to March, 2019.
06-08-2018 Notification regarding laying down special procedure for completing migration of taxpayers who have received provisional IDs but could not complete the migration process.
06-08-2018 Notification regarding exemption from payment of state tax under section 9(4) of the OGST Act, 2017 till 30.09.2019
27-07-2018 Amendment to notification no. 19829 dated 29.06.2017 bearing SRO no. 295/2017 regarding change in GST(rates) under section 9(1) of the OGST Act, 2017.
27-07-2018 Amendment to F.D Notification No.19845 dated 29.06.2017 bearing SRO No. 299/ 2017 regarding insertion of proviso in the said notification.
27-07-2018 Amendment to notification No. 19873 dated 29.06.2017 bearing SRO No. 306/2017 regarding exemption of certain the intra-State supply of services such as services supplied by electricity distribution utilities etc.
27-07-2018 Amendment to Notification No.19877 dated 29.06.2017 bearing SRO No. 307/2017 regarding categories of services on which tax tax will be payable under reverse charge mechanism by the recipient.
27-07-2018 Amendment to notification No. 19881 dated 29.06.2017 bearing SRO No. 308/2017 regarding the activities or transactions which shall neither be treated as supply of goods nor a supply of services.
27-07-2018 Amendment to notification No. 19869 dated 29.06.2017 bearing SRO No. 305/2017 regarding change in the rate of tax on the intra-State supply of certain services.
27-07-2018 Notification on exemption of that amount of state tax leviable under section 9 of OGST Act which is in excess of the rate specified in the notification for the intra state supplies of handicraft goods.
27-07-2018 Amendment to notification No. 19833 dated 29.06.2017 regarding exemption of certain goods under section 11(1) of the OGST Act, 2017
27-07-2018 Notification clarifying the scope and applicability of the notification No. 19869 dated 29.06.2017 bearing SRO No. 305/2017
06-07-2018 The Odisha Goods and Services Tax (Seventh Amendment) Rules, 2018.
30-06-2018 Suspension of Reverse Charge Mechanism u/s 9(4) of the OGST Act, 2017 up to 30.09.2018.
19-06-2018 The Odisha Goods and Services Tax (Sixth Amendment) Rules, 2018.
13-06-2018 Notification on perishable or hazardous goods that may be disposed of after seizure under Section 67(8) OGST Act, 2017.
13-06-2018 The Odisha Goods and Services Tax (Fifth Amendment) Rules, 2018.
08-06-2018 Odisha State Appellate Authority for Advance Ruling under GST Act.
08-06-2018 Jurisdiction of Appellate Authorities under GST Act.
28-05-2018 Levy of GST on "Priority Sector Lending Certificate(PSLC) on Reverse Charge Mechanism basis"
14-05-2018 Waiver of late fee for failure to furnish the return in FORM GSTR- 3B by the due date whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017.
18-04-2018 The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2018
23-03-2018 Amendment to F.D Notification No. 19857 dtd. 29.06.2017 & No.29799 dtd. 13.10.2017 regarding extension of exemption of tax payable U/s 9(4) of the OGST Act,2017 till 30.06.2018
23-03-2018 Notification specifying 01.04.2018 as the date on which certain Rules pertaining to e-Way Bill shall come in to force.
23-03-2018 Odisha Goods and Services Tax (Third Amendment) Rules, 2018.
07-03-2018 Rescission of F.D Notification No. 2266-FIN-CT1-TAX-0043-2017 dtd 25.01.2018 bearing SRO No. 50/2018 on reduction of late fees payable for late filing of Form GSTR-5A
07-03-2018 The Odisha Goods and Services Tax (Second Amendment) Rules, 2018
08-02-2018 Rescindment of F. D. Notification No. 38443-FIN-CT1-TAX-0043-2017 dated 30th December, 2017 bearing SRO No-777 of 2017
08-02-2018 Amendment to Finance Department Notification No. 2242-FIN-CT1-TAX-0043-2017 dated 25.01.2018 bearing SRO No-44 of 2018
08-02-2018 Rescindment of the F.D. Notification No-24209 dated 17.8.2017 bearing SRO No. 366 / 2017
25-01-2018 The Odisha Goods and Services Tax (Amendment) Rules, 2018
25-01-2018 Exemption of intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the State Tax as is leviable on the consideration paid to the Government in the form of Government’s share of profit Petroleum.
25-01-2018 Notification specifying the classes of registered persons who supply development rights to a developer, builder/construction company/any other registered person against consideration, wholly or partly, in the form of construction service of complex, building or civil structure & registered persons who supply construction service of complex, building or civil structure to supplier of development rights against consideration, wholly or partly, in the form of transfer of development rights and the time of onset of liability to pay State Tax.
25-01-2018 Amendment of Finance Department Notification No. 19829 -FIN-CT1-TAX-0022/2017, dated the 29th June, 2017, published in the Odisha Gazette, Extraordinary issue number 1133, dated the 29th June, 2017, bearing S.R.O. No. 295 /2017, fixing the rate of State Tax on intra-state supply of Goods like Tamarind kernel powder and Mehendi paste in cones etc.
25-01-2018 Amendment of Finance Department Notification No. 19833-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017, bearing S.R.O. No 296/2017 exempting intra-state supplies of few more goods like De-oiled rice bran and Cotton seed oil cake.
25-01-2018 Exemption of State tax on intra-state supplies of goods from so much tax as specified in Schedule IV of Finance Department notification No.19829-FIN-CT1-TAX-0022-2017 dated 29.6.2017, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, on the value that represent margin of the supplier, on supply of such goods.
25-01-2018 Amendments to the notification of the Finance Department No.33023-FIN-CT1-TAX-0043/2017/FIN, dated the 14th November, 2017 bearing S.R.O.No 551/2017.
25-01-2018 Amendment to Finance Department Notification No.19877-FIN-CT1-TAX-0022/2017 dated the 29th June, 2017, bearing S.R.O. No 307/2017 notifying categories of services on which tax is to be paid on reverse charge basis by the recipient of such Services.
25-01-2018 Amendments to Finance Department Notification No.19873-FIN-CT1-TAX-0022-2017, dated the June, 2017, bearing S.R.O. No. 306/2017 to exempt few intra-state supply of Services.
25-01-2018 Amendment to Finance Department Notification No.19869-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, bearing S.R.O. No.305/2017 notifying State Tax on intra-state Supply of few Services.
25-01-2018 Reduction of late fee in case of delayed filing of Form GSTR-6
25-01-2018 A notification in supersession of Finance Department Notification No.19305-FIN-CT1-TAX-0022/2017 dated 22.6.2017, bearing S.R.O. No. 287, notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.
25-01-2018 Reduction of late fee in case of delayed filing of Form GSTR-5A
25-01-2018 Reduction of late fee in case of delayed filing of Form GSTR-5
25-01-2018 Reduction of late fee in case of delayed filing of Form GSTR-1
01-01-2018 Amendment to Clause (i) and Clause (iii) of the Notification No.19821-FIN-CT1-TAX-0034/2017 dated 29.06.2017
30-12-2017 Notification on waiver of late fee payable U/s 47 of the OGST Act,2017 for failure to furnish return (quarterly) in FORM GSTR-4 by the registered persons opting for composition levy which is in excess of Rs.25/- per each day of default.
30-12-2017 Notification specifying 1st day of February, 2018, as the date from which provisions at serial numbers 9,10 and 11 of the Finance Department Notification No.25382-FIN-CT1-TAX-0034/2017 Dated 30.08.2017 shall come in to force
30-12-2017 Notification specifying the time period for furnishing the details in FORM GSTR-1 including the details of outward supply of Goods or Services or both by the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or current financial year
30-12-2017 The Odisha Goods and Services Tax (Twelfth Amendment) Rules,2017
22-12-2017 OGST (Eleventh Amendment) Rules, 2017
15-11-2017 Notification in supersession of earlier notification of Govt. of Odisha bearing SRO No-481/2017 dated 13.10.2017 and specifying the registered persons who did not opt for the composition levy U/s 10 as the class of persons only who shall pay the State Tax on outward supplies of Goods at the time of supply.
15-11-2017 Notification on waiver of late fee payable in excess of Rs.25/-per each day of default for delayed filing of return in FORM GSTR-3B from October, 2017 onwards.
15-11-2017 Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the OGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees.
15-11-2017 Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs 1.5 crore.
15-11-2017 Odisha Goods and Services Tax (Tenth Amendment) Rules, 2017.
14-11-2017 Seeks to amend notification No 19829 dated 29.06.2017 bearing SRO No.295/2017- State Tax (Rate) dated 29.06.2017, which prescribes OGST rates under section 9 of the OGST Act, 2017.
14-11-2017 Notification seeking amendment of notification no 19873-FIN-CT1-TAX-0022-2017 dated 29.06.2017 bearing S.R.O. No. 306/2017 including exemption of services by way of admission to a protected monuments.
14-11-2017 Seeks to amend notification no 19869-FIN-CT1-TAX-0022-2017 dated 29.06.2017 bearing S.R.O. No. 305/2017.
14-11-2017 Notification which seeks to prescribe 2.5% concessional OGST rate on certain goods when supplied to specific public funded research institutes under specified conditions.
14-11-2017 Notification seeking amendment in notification no 19845-FIN-CT1-TAX-0022-2017 dated 29.06.2017 bearing S.R.O. No. 299/2017 so as to block refund of ITC on certain goods.
14-11-2017 Notification seeking amendment to the notification No 19841-FIN-CT1-TAX-0022-2017 dated 29.06.2017 bearing S.R.O. No. 298/2017 so as to include cotton under revere charge under section 9(3) of OGST Act, 2017.
14-11-2017 Notification seeking amendment of notification 19833-FIN-CT1-TAX-022-2017 dated 29.06.2017 bearing S.R.O.-296 of 2017 which exempts certain goods from GST U/S 11 of the OGST Act, 2017.
06-11-2017 Amendment of notification bearing SRO no-295 dated 29th June,2017 including omission of words- ''goggles ...'' in Serial No-411 of Schedule-III.
28-10-2017 The Odisha Goods and Services Tax (Ninth Amendment )Rules,2017.
24-10-2017 Notification for waiver of late fee payable under Section 47(1) of the OGST Act,2017 for all registered persons who failed to furnish the return in Form GSTR-3B for August and September,2017 by the due date.
23-10-2017 Notification specifying the rate of State Tax @ 0.05 per cent on the intra -State supply of taxable Goods by a registered supplier to a registered recipient for export under certain conditions.
18-10-2017 Notification specifying the rate of State Tax on food preparations put up in unit containers and intended for free distribution to economically weaker sections of the Society under a programme duly approved by State/Central Government.
18-10-2017 Notification on the evidences which are required to be produced by the supplier of deemed export supplies for claiming refund under OGST Act, 2017.
18-10-2017 Notification specifying certain supplies as deemed exports under Section 147 of the OGST Act, 2017.
18-10-2017 The OGST (Eighth Amendment ) Rules, 2017.
13-10-2017 Payemnt of tax at the time of issuance of invoice by small taxpayers on the outward supply of Goods whose aggregate turnover did not exceed one crore fifty lakh rupees in the preceding Financial year.
13-10-2017 Amendment of Notification No. 19841-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No. 298/2017 regarding payment of State Tax on reverse charge basis by the recipient of goods like used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by the State/Central Govt./UT/Local authority.
13-10-2017 Amendment of Notification No.27473-FIN-CT1-TAX-0043/2017 dated 16th September, 2017 bearing SRO. No. 403/2017 specifying casual taxable persons making taxable supplies of handicraft goods such as Textile handloom products, Handmade shawls, stoles and scarves etc. to be exempted from obtaining registration under the OGST Act on certain conditions.
13-10-2017 Amendment of Notification No. 19857-FIN-CT1-TAX-0043/2017 dated 29th June, 2017 bearing SRO No. 302/2017 omitting provision under Paragraph 1.
13-10-2017 Notification on Cross-empowerment for refund under OGST Act, 2017.
13-10-2017 The Odisha Goods and Services Tax (Removal of Difficulties) Order,2017.
13-10-2017 Amendment of Notification No. 19877-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No. 307/2017 regarding payment of State Tax to be paid on reverse charge basis by the recipient on supply of services by the members of Overseeing Committee to Reserve Bank of India..
13-10-2017 Amendment of Notification No. 19873-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No. 306/2017 regarding exemption of Supply of certain services by a Government Entity to Central Government, State Government, UT, Local Authority.
13-10-2017 A notification amending further the Notification No.19869-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No.305/2017 specifying rates of State Tax on the intrastate supply of services.
13-10-2017 A new notification for prescribing GST rate of 65% of the applicable GST rate for supply of motor vehicles [in certain cases].
13-10-2017 Draft amending the Notification No. 19821-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No. 313/2017 for increasing the turnover limits eligible dealers for composition levy..
13-10-2017 Amendment of Notification No.19833-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No.296/2017 regarding exemption of “Duty Credit Scrips” and supply of goods by a Government entity to Central Government, State Government, UT. Local Authority.
13-10-2017 Amendment of Notification No. 18929-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No. 295/2017 specifying rates of State Tax on certain goods like Mangoes sliced, dried etc
13-10-2017 The OGST (Seventh Amendment) Rule,2017.
25-09-2017 Amendments in the notification of the Government of Odisha, in the Finance Department Notification No.19873-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017 bearing S.R.O. No 306.
25-09-2017 Amendments in the notification of the Government of Odisha, in the F.D. No.19877-FIN-CT1-TAX-0022-2017, dated the 29th June,2017 bearing S.R.O. No. 307/2017 under the OGST Act,2017.
22-09-2017 Amendment to notification No. 19833-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 (SRO No. 296/2017) relating to the exemption of certain goods such as cotton seed oil cake, Khadi fabric, idols made of clay etc
22-09-2017 Amendment notification No. 19845-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 (SRO No. 299/2017) relating to refund of unutilised ITC
22-09-2017 Amendment to notification No. 19829-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 (SRO 295/2017) relating to change in GST rates for certain goods
21-09-2017 Notification for exemption of Intra-State Supply of Heavy Water and Nuclear Fuels under OGST Act, 2017
21-09-2017 Amendment to Notification No.19869-FIN-CT1-TAX-0022-2017, dated 29.06.2017 bearing SRO No.305/2017 under OGST Act, 2017
21-09-2017 Amendment in the Notification No.19873-FIN-CT1-TAX-0022-2017,dated 29.06.2017 bearing SRO No.306/2017 under OGST Act, 2017
16-09-2017 Notification on the Constitution of Odisha State Authority for Advance Ruling.
16-09-2017 Notification on Odisha Goods and Services Tax (Sixth Amendment) Rules,2017.
16-09-2017 Notification under Section 51 of the OGST Act, 2017 for TDS.
16-09-2017 Notification on granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
16-09-2017 Waive off of late fee payable under section 47 of OGST Act, 2017 for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date..
05-09-2017 Notification on constitution of the State Level Screening Committee.
01-09-2017 Clarification issued by Finance Department dated 01.09.2017 on deduction of TDS under GST .
30-08-2017 The Odisha Goods and Services Tax (Fifth Amendment) Rules, 2017.
22-08-2017 Amendments in the notification of the Government of Odisha in the Finance Department No. 19873-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017 bearing S.R.O. No. 306/2017.
22-08-2017 Amendments in the notification of the Government of Odisha, in the Finance Department No.19869-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017 bearing S.R.O. No. 305/2017".
22-08-2017 Amendments in the Government of Odisha, Finance Department notification No.19877-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017.
22-08-2017 Notification for amendment of earlier notification dated 29.06.2017 on e- commerce operator bearing SRO. No. 311/2017.
18-08-2017 Notificaion on the rate of tax applicable to tractors and its spare parts under the OGST Act, 2017.
17-08-2017 The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2017.
17-08-2017 Notification on refund under the OGST Act, 2017.
03-08-2017 Documents to be carried during movement or transit of Goods inside Odisha.
31-07-2017 Reconstitution of Enforcement Ranges under Commercial Taxes Organisation.
29-07-2017 Amendments in the F.D. Notification No. 19833-FIN-CT1-TAX-0022-2017, dated 29th June, 2017.
29-07-2017 Amendments to the Notification No . 19829-FIN-CT1-TAX-0022-2017, dated 29th June,2017
27-07-2017 Notification regarding the Odisha Goods and Services Tax(Third Amendment) Rules, 2017
26-07-2017 Notification regarding the Odisha Goods and Services Tax(Second Amendment) Rules, 2017
22-07-2017 Works Contract and Tax Deduction at Source(TDS) under GST.
17-07-2017 Notification regarding clarification on tax exempted dried legumious vegetables u/s 11(1)
17-07-2017 Notification on Amendment specifying OGST rate of Bran @2.5% and other tax changes u/s 9(1)
06-07-2017 Notification on the Amendment for reduction of GST rates from 12% to 5% on fertilisers.
29-06-2017 Notification of the categories of services the tax on intra-State supplies of which shall be paid by the e-Commerce Operator.
29-06-2017 Notification on Specialised agencies entitled to claim a refund of Taxes paid on notified supplies of Goods or services or both.
29-06-2017 Notification on the conditions of non-availability of refund of unutilised ITC FOR SUPPLY OF SERVICES.
29-06-2017 Notification on the Supplies which shall be treated neither as a supply of Goods nor a supply of services under OGST Act, 2017
29-06-2017 Notification dated 29.06.2017 on the categories of Services on which tax will be payable under reverse charge mechanism.
29-06-2017 Notification on exemption on supply of services under OGST Act.
29-06-2017 Notification on rates for supply of serivices under OGST Act and value of construction services.
29-06-2017 Exemption of Intra-State supplies of second hand goods received by a registered person.
29-06-2017 Notification dated 29.06.2017 exempting supplies to a TDS deductor by a Supplier, who is not registered.
29-06-2017 Notification dated 29.06.2017 on State Tax Exemption from Reverse charge up to Rs.5000 per day.
29-06-2017 Exemption from State Tax supplies by CSD to URC and supplies by CSD or URC to authorised customers notified.
29-06-2017 Notification dated 29.06.2017 prescribing refund of 50% of OGST on supplies to CSD.
29-06-2017 Notification dated 29.06.2017 specifying supplies of Goods in respect of which no refund of unutilised input tax credit shall be allowed.
29-06-2017 Gazette notification dated 29.06.2017 prescribing reverse charge on certain specified supplies of Goods.
29-06-2017 Notification dated 29.06.2017 on 2.5% concessional OGST rate for supplies to exploration and production.
29-06-2017 list of exempt Goods under OGST Act, 2017
29-06-2017 Rate of State Tax under OGST Act, 2017
29-06-2017 Notification for interest under GST
29-06-2017 Notification for Composition under GST
29-06-2017 The Odisha Goods and Services Tax (Amendment) Rules,2017
28-06-2017 Gazette Notification (SRO No. 293/2017) of the Odisha GST Act, 2017
28-06-2017 Gazette Notification (SRO No 292/2017) of the Odisha GST Act, 2017
24-06-2017 Notification of Odisha GST Rules, 2017
24-06-2017 Notification of Officers Under Odisha GST Act.
22-06-2017 Notification for Implementation of certain provisions of Odisha GST Act, 2017
22-06-2017 Notification for enforcement of Common Goods and Services Tax Electronic Portal
21-06-2017 ODISHA GOODS AND SERVICES TAX ACT, 2017