Amendment in Notification No. 11238-FIN-CT1- TAX-0043-2017. dated the 30th March, 2019 - 16002-FIN-CTI-TAX-0002/2020 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 11 th June, 2021 S.R.O. No. -In exercise of the powers conferred by section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, hereby make the following amendments in the notification of the Government of Odisha in the Finance Department, No. 11238-FIN-CT1- TAX-0043-2017. dated the 30 th March, 2019, published in the Extraordinary issue No. 654 of the Odisha Gazette dated the 30 th March. 2019 bearing S.R.O. No. 120/2019, namely:- In the said notification, in the first para, (i) for the words in whose case the liability to , the words who shall shall be substituted; and (ii) for the words and commas shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier. , the words and commas in the tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority or date of its first occupation, whichever is earlier, falls. shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 2nd day of June, 2021. [No. 16002-FIN-CTI-TAX-0002/2020] By order of the Governor Special Secretary to Government