Amendment in Notification No. 8229-FIN-CT1-TAX-0043/2017 dated the 7th March,2019

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..... ith sub-section (1) of Section 16 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (herein after referred to as the "said Act"), 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 t .....

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..... said Act and the rules made thereunder and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse."; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:- "(iii) the Odisha Goods and Services Tax Rules, 2017, as applicable to a person paying tax under section 10 of the said .....

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