The Finance Department, Govt. of Odisha on October 01, 2024, notified regarding the enforcement date for certain provisions of the Odisha Goods and Service Tax (Amendment) Act, 2024.
The following has been stated namely: -
• the provisions of sections 3 and 5 shall come into force on October 01, 2024.
• the provisions of sections 2 and 4 shall come into force on April 01, 2025.
[Notification no. - 27738-FIN-CTI-TAX-0017/2024]