Odisha Goods and Services Tax (Second Amendment) Ordinance, 2020 - 5740-I-Legis-24/2020/L - Orissa SGST

LAW DEPARTMENT NOTIFICATION The 30th June, 2020 No. 5740-I-Legis-24/2020/L - The following Ordinance promulgated by the Governor of Odisha on the 29th June, 2020 is hereby published for general information. ODISHA ORDINANCE No.6 OF 2020 THE ODISHA GOODS AND SERVICES TAX (SECOND AMENDMENT) ORDINANCE, 2020 AN ORDINANCE FURTHER TO AMEND THE ODISHA GOODS AND SERVICES TAX ACT, 2017. WHEREAS, the Legislature of the State of Odisha is not in session; AND, WHEREAS, the Governor of Odisha is satisfied that circumstances exist which render it necessary for him to take immediate action to amend the Odisha Goods and Services Tax Act, 2017 in the manner hereinafter appearing; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Odisha is pleased to promulgate the following Ordinance in the Seventy-first Year of Republic of India as follows:- Short title. 1. This Ordinance may be called the Odisha Goods and Services Tax (Second Amendment) Ordinance, 2020. Amendment of section 172. 2. In section 172 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), in sub-section (1), in the proviso, for the words three years , the words five years shall be substituted. PROF.GANESHI LAL GOVERNOR OF ODISHA Dated the 29th June, 2020 SASHIKANTA MISHRA Principal Secretary to Government