Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the OGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees - 33225-FIN-CT1-TAX-0043/2017-S.R.O. No. 559/2017 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 15th November, 2017 S.R.O. No. 559/2017- In exercise of the powers conferred by sub-section (2) of Section 23 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby specify the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act. [No. 33225-FIN-CT1-TAX- 0043/2017/FIN.] By Order of the Governor S. ROUT Deputy Secretary to Government