Odisha Goods and Services Tax (Fourth Amendment) Rules, 2022 - 29725 -FIN-CT1-TAX-0002/2022 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification The 30 th November, 2022 S.R.O. No. - In exercise of the powers conferred by section 164 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, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2022. (2) They shall come into force with effect from 1 st day of December, 2022. 2. In the Odisha Goods and Services Tax Rules, 2017(hereinafter referred to as said rules), rule 122 shall be omitted; 3. In the said rule, rules 124 and 125 shall be omitted; 4. In the said rule, in rule 127,- (i) in the marginal heading, for the word Duties , the word Functions , shall be substituted; (ii) for the words It shall be the duty of the Authority,- , the words The authority shall discharge the following functions, namely:- shall be substituted; 5. In the said rule, rule 134 shall be omitted; 6. In the said rule, rule 137 shall be omitted; 7. In the said rule, after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely: '(a) Authority means the Authority notified under sub-section (2) of section 171 of the Act;'. [No. 29725 -FIN-CT1-TAX-0002/2022] By order of the Governor Under Secretary to Government