Odisha Goods and Services Tax (Amendment) Rules, 2023

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..... f 2017), the State Government, 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 (Amendment) Rules, 2023. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2 . In the Odisha Goods and Services Tax Rules, 2017 , for rule 1 .....

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..... ated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under the Act or the Central Goods and Services Tax Act may appeal to,- (a) the Special Commissioner (Appeals) where such decision or order is passed by the Additional Commissioner; (b) the Additional Commissioner (Appeals) where such decision or order is pas .....

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