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 ₹ 2 crore and who have not filed the said return before the due date. - 28909-FIN-CTI-TAX- 0002/2020 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification The 28th October, 2020 S.R.O. No. - In exercise of the powers conferred by section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following amendment in the notification of the Government of Odisha in the Finance Department No. 34989-FlN-CT1-TAX-0043/2020, dated the 16th October, 2019 published in the Extraordinary issue No. 1963 of the Odisha Gazette, dated the 16 th October, 2020 bearing S.R.O. No. 361/2019, namely : - In the said notification, in the opening paragraph, for the words and figures financial years 2017-18 and 2018-19 , the words and figures financial years 2017-18, 2018-19 and 2019-20 shall be substituted. [No. 28909-FIN-CTI-TAX- 0002/2020] By order of the Governor