Notify the registered persons paying tax under the provisions of Section 10.

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..... a Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the registered persons paying tax under the provisions of Section 10 of the said Act or by availing the benefit under the notification of the Government of Odisha in the Finance D .....

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..... of the Odisha Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year. 4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of Section 37 and Section 39 of the said Act if they h .....

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