The Government of Odisha on July 18, 2022, makes the following further amendments in the further amendments in the notification of the Government of Odisha in the Finance Department No. 19877-FIN-CTI-TAX-0022/2017, published in the Extraordinary issue No.1145 of the Odisha Gazette, bearing S.R.O. No. 307/2017, as amended from time to time, and the last such amendment is made in the notification of the Government of Odisha in the Finance Department No. 223-FIN-CTI-TAX 0043/2017, published in the Extraordinary issue No.09 of the Odisha Gazette, bearing S.R.O. No. 03/2020, namely:
(1) against serial number 1, in column (2), -
(a) the words, figures, and symbols “who has not paid state tax at the rate of 6%,” shall be omitted.
(b) after the proviso, the following proviso shall be inserted, namely: -
“Provided further that nothing contained in this entry shall apply where, -
i. the supplier has taken registration under the KGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forwarding charge; and
ii. the supplier has issued a tax invoice to the recipient charging State Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him.”;
(2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority” shall be omitted;
(3) After serial number 5A and the entries relating thereto, 5AA serial number and entries shall be inserted.
(4) After Annexure II, Annexure III shall be inserted.
[Notice No.18037 FIN-CTI-TAX-0001/2022]
