Special procedure for making payment of 35% as tax liability in first two month of a quarter as per Section 39 of OGST Act,2017

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..... exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter 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, notified under proviso to sub-section (1) of section 39 of the said Act, w .....

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..... y be required to be deposited- (a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumul .....

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