Odisha Goods and Services Tax (Second Amendment) Rules, 2021

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..... E DEPARTMENT NOTIFICATION The 4th May, 2021 S.R.O. No. - In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Governme .....

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..... Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:- "Provided also that a registered person registered under the provisions .....

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