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TMI BlogOdisha Goods and Services Tax (Amendment) Ordinance, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 THE ODISHA GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2020 AN ORDINANCE FURTHER TO AMEND THE ODISHA GOODS AND SERVICES TAX ACT, 2017 SO AS TO PRESCRIBE THE MANNER AND TIME LIMIT FOR TAKING TRANSITIONAL CREDIT AND TO EXTEND THE TIME LIMIT IN SPECIAL CIRCUMSTANCES AND THE MATTERS CONNECTED THERETO WHEREAS, in view of the spread of pandemic COVID-19 across many countries of the world inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endment of section 140 2. In section 140 of the Odisha Goods and Services Tax Act, 2017 [Odisha Act 7 of 2017] (hereinafter referred to as the principal Act), with effect from the 1st day of July, 2017,- (a) in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (b) in sub-section (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted. Insertion of new section 168A. 3. In the principal Act, after section 168, the following section shall be inserted and deemed to have been inserted with effect from the 31st March, 2020, namely:- "P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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