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Sr. No. Title Date Details/Download
21 Commencement of section 7 of the Odisha Goods and Services Tax (Amendment) Act, 2019 w.e.f. 10th November, 2020 23/11/2020 Download(603.26 KB)Commencement of section 7 of the Odisha Goods and Services Tax (Amendment) Act, 2019 w.e.f. 10th November, 2020
22 Amendment notification on Odisha State Authority for Advance ruling 12/11/2020 Download(764.52 KB)Amendment notification on Odisha State Authority for Advance ruling
23 Notification to make filing of annual return under section 44(1) of the OGST Act for the F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs. 2 crore and who have not filed the said return before the due date. 28/10/2020 Download(687.51 KB)Notification to make filing of annual return under section 44(1) of the OGST Act for the F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs. 2 crore and who have not filed the said return before the due date.
24 Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2020 28/10/2020 Download(5.08 MB)Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2020
25 Notification to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year o 28/10/2020 Download(826.41 KB)Notification to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year o
26 Notification to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL 19/10/2020 Download(819.18 KB)Notification to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL
27 Seeks to notify a special procedure for taxpayers for issuance of e-invoices in the period 01.10.2020 to 31.10.2020 14/10/2020 Download(396.75 KB)Seeks to notify a special procedure for taxpayers for issuance of e-invoices in the period 01.10.2020 to 31.10.2020
28 Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2020 08/10/2020 Download(829.69 KB)Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2020
29 Seeks to amend notification No. 10654 dated 31.03.2020 bearing S.R.O. No. 91/2020 to extend the date of implementation of the dynamic QR Code for B2C invoices till 01.12.2020 08/10/2020 Download(699.86 KB)Seeks to amend notification No. 10654 dated 31.03.2020 bearing S.R.O. No. 91/2020 to extend the date of implementation of the dynamic QR Code for B2C invoices till 01.12.2020
30 Seeks to amend notification No. 10650 dated 31.03.2020 bearing SRO No. 90/2020 08/10/2020 Download(808.97 KB)Seeks to amend notification No. 10650 dated 31.03.2020 bearing SRO No. 90/2020
31 Notification to Exempt services by way of transportation of goods by air or by sea from Custom Station of Clearance in India to a place outside India till 30.09.2021 01/10/2020 Download(764.33 KB)Notification to Exempt services by way of transportation of goods by air or by sea from Custom Station of Clearance in India to a place outside India till 30.09.2021
32 Notification to give one time extension for the time limit provided under section 31(7) of the OGST Act, 2017 till 31.10.2020 29/09/2020 Download(840.37 KB)Notification to give one time extension for the time limit provided under section 31(7) of the OGST Act, 2017 till 31.10.2020
33 Notification to grant waiver/reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filed between 20.09.2020 to 31.10.2020 29/09/2020 Download(851.33 KB)Notification to grant waiver/reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filed between 20.09.2020 to 31.10.2020
34 Notification to grant waiver/reduction in late fee in furnishing FORM GSTR-10, subject to the condition that the returns are filed between 22.09.2020 to 31.12.2020 29/09/2020 Download(679.5 KB)Notification to grant waiver/reduction in late fee in furnishing FORM GSTR-10, subject to the condition that the returns are filed between 22.09.2020 to 31.12.2020
35 Amendment to notification no. 18491 dated 22.06.2020 bearing S.R.O. No. 138/2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020 07/09/2020 Download(826.82 KB)Amendment to notification no. 18491 dated 22.06.2020 bearing S.R.O. No. 138/2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020
36 Notification to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 02/09/2020 Download(761.28 KB)Notification to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020
37 Notification on commencement of section 10 of the OGST (Amendment) Act, 2019 w.e.f. 1st September, 2020 31/08/2020 Download(603.49 KB)Notification on commencement of section 10 of the OGST (Amendment) Act, 2019 w.e.f. 1st September, 2020
38 The Odisha Goods and Services Tax (Tenth Amendment) Rules, 2020 28/08/2020 Download(1.52 MB)The Odisha Goods and Services Tax (Tenth Amendment) Rules, 2020
39 Appointment of Revisional Authority under Odisha Goods and Services Tax Act, 2017 25/08/2020 Download(657.28 KB)Appointment of Revisional Authority under Odisha Goods and Services Tax Act, 2017
40 Seeks to amend Notification no. 10650 dated 31.03.2020 bearing S.R.O. No. 90/2020 in order to amend the class of registered persons for the purpose of e-invoice 05/08/2020 Download(700.53 KB)Seeks to amend Notification no. 10650 dated 31.03.2020 bearing S.R.O. No. 90/2020 in order to amend the class of registered persons for the purpose of e-invoice