Rate of tax on intra-State supply of certain services-Amendments

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..... ub-section (1) of section 11 , sub-section (5) of section 15 , sub-section (1) of section 16 and section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, do hereby make the following further amendments in the notification of the Government .....

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..... t the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023 : Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in annexure V before the expiry of forty-five days from t .....

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