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Finance Department Government of Odisha

GST

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Sr. No. Title Date Notification/Circular/O.M No. Details/Download
441 The Odisha Goods and Services Tax (Removal of Difficulties) Order, 2018. 15/12/2018 Download(1.28 MB)The Odisha Goods and Services Tax (Removal of Difficulties) Order, 2018.
442 Revised guidelines relating to works contract under GST. 10/12/2018 Download(3.16 MB)Revised guidelines relating to works contract under GST.
443 Corrigendum to Finance Department No.34124-FIN-CT1-TAX-0034-2017/FIN., dated the 30th October, 2018, published in the Extraordinary issue No. 1997 of the Odisha Gazette, dated the 30th October, 2018 bearing S.R.O. No 434 / 2018 19/11/2018 Download(170.35 KB)Corrigendum to Finance Department No.34124-FIN-CT1-TAX-0034-2017/FIN., dated the 30th October, 2018, published in the Extraordinary issue No. 1997 of the Odisha Gazette, dated the 30th October, 2018 bearing S.R.O. No 434 / 2018
444 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 05/11/2018 Download(113.9 KB)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
445 The Odisha Goods and Services Tax (Thirteenth Amendment) Rules, 2018 30/10/2018 Download(8.79 MB)The Odisha Goods and Services Tax (Thirteenth Amendment) Rules, 2018
446 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. 29/10/2018 Download(1013.49 KB)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.
447 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 Download(1.84 MB)Notification exempting the authorities under Ministry of Defence from TDS compliance subject to post audit with retrospective effect from 1st October, 2018.
448 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. 26/10/2018 Download(2.07 MB)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.
449 The Odisha Goods and Services Tax (Amendment) Act, 2018 23/10/2018 Download(7.77 MB)The Odisha Goods and Services Tax (Amendment) Act, 2018
450 Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2018 10/10/2018 Download(184.9 KB)Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2018
451 Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2018 10/10/2018 Download(127.5 KB)Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2018
452 Rate of Tax Collection at Source(TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. 29/09/2018 Download(638.37 KB)Rate of Tax Collection at Source(TCS) to be collected by every electronic commerce operator for intra-State taxable supplies.
453 Guidelines for Deduction and Deposit of TDS by the DDO under GST. 25/09/2018 Download(613.4 KB)Guidelines for Deduction and Deposit of TDS by the DDO under GST.
454 Notification inserting an explanation to clarify the scope and applicability of exemption notification No. 19873 dated 29.06.2017 20/09/2018 Download(573.26 KB)Notification inserting an explanation to clarify the scope and applicability of exemption notification No. 19873 dated 29.06.2017
455 Odisha Goods and Services Tax (Tenth Amendment) Rules, 2018 18/09/2018 Download(1.02 MB)Odisha Goods and Services Tax (Tenth Amendment) Rules, 2018
456 Notification regarding the date of effectuation of section 52 of the OGST Act (provisions related to TCS) as 01.10.2018 18/09/2018 Download(73.41 KB)Notification regarding the date of effectuation of section 52 of the OGST Act (provisions related to TCS) as 01.10.2018
457 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. 18/09/2018 Download(756.41 KB)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.
458 Odisha Goods and Services Tax (Ninth Amendment) Rules, 2018 10/09/2018 Download(107.6 KB)Odisha Goods and Services Tax (Ninth Amendment) Rules, 2018
459 Notification on extension of due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. 10/09/2018 Download(154.45 KB)Notification on extension of due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
460 Odisha Goods and Services Tax (Eighth Amendment) Rules, 2018 04/09/2018 Download(20.3 MB)Odisha Goods and Services Tax (Eighth Amendment) Rules, 2018