GST Rates: Human Plasma at 5% (List I, S. No. 186), Plasma Products Generally at 12% Unless Listed.
Circulars
GST
GST rate on Human Blood Plasma – normal human plasma would attract 5% GST rat
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Drinking water for public use is GST-exempt unless supplied in a sealed container.
Circulars
GST
Applicability of GST on supply of safe drinking water for public purpose – supply of drinking
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The applicable Goods and Services Tax (GST) rate on refined beet and cane sugar is set at 5%.
Circulars
GST
Applicable GST rate on refined beet and cane sugar – would attract GST @ 5%.
TM
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Fortified toned milk, enhanced with vitamins A and D, is subject to a NIL rate of GST.
Circulars
GST
Applicability of GST on Fortified Toned Milk (with vitamins ‘A’ and ‘D’) – attract
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Tamarind Kernel Powder, Both Treated and Untreated, Subject to 5% GST Rate Under Current Tax Regulations.
Circulars
GST
Applicable GST rate on treated (modified) tamarind kernel powder and pl
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Bill-To-Ship-To Model (E-Way Bill)
By: – Praveen Nair
Goods and Services Tax – GST
Dated:- 10-8-2018
A number of representations have been received seeking clarifications in relation to the requirement of e-Way Bill for “Bill To Ship To” model of supplies.
The Central Board of Indirect Taxes and Customs (CBIC) has clarified issues regarding “Bill To Ship To” for e-Way Bill under the Goods and Services Tax ( GST ) regime.
In a typical “Bill To Ship To” model of supply, there are three persons involved in a transaction, namely:
* 'A' is the person who has ordered 'B' to send goods directly to 'C'.
* 'B' is the person who is sending goods directly to 'C' on behalf of 'A'.
* 'C' is the recipient of goods.
In this
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ispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of 'B'.
* Bill To: In this field details of 'A' are supposed to be filled.
* Ship To: In this field address of 'C' is supposed to be filled.
* Invoice Details: Details of Invoice-1 are supposed to be filled
Case -2: Where e-Way Bill is generated by 'A', the following fields shall be filled in Part A of GST FORM EWB-01:
* Bill From: In this field details of 'A' are supposed to be filled.
* Dispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of 'B'.
* Bill To: In this field details of 'C' are supposed to be filled.
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rrange the Transport from the Location of Supply to the destination.
The Trader has to make the E-Way bill and the Tax Invoice and handover the same to his Transporter carrying the goods.
Dated: 13-8-2018
Reply By A Wilson as =
Sir, Thanks for your reply. Option is available in E-Way Bill But the Act Says as below:
One of the Condition specified in Sec.16(2)(b), the registered person is eligible for ITC, if he has received the goods and
The Explanation Clause of deemed receipt of goods "where the goods are delivered by the supplier on the direction of registered person to other recipient" – "How to prove this clause whether the supplier is delivering the goods directly to the recipient without mentioning the Bill To/Shi
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REGISTRATION AND ENROLMENT IN E-WAY BILL PORTAL
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 10-8-2018
Registration
For the generation of e-way bills by the tax payers, recipients or transporters they have the facility to access to the portal. To generate the e-way bill, it is essential that the person shall be registered person. If the transporter is not registered person it is mandatory to get enrolled on the common portal of e-waybill (http://ewaybill.nic.in) before generation of the e-way bill. The transporter registered in any one State or Union territory shall be deemed to be enrolled in other States as well.
Procedure for registration
Registration in the portal is one time process. The tax payer shall have the GSTIN registered with GST system and also his mobile number registered with the system.
The user is to enter into the URL address of the E-way Bill system. On his entry, the following screen wi
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red values and pops up the appropriate message if there is any error.
* Otherwise the username with password is created and registered with e-Way Bill System.
* After generation of username and password of his choice, he/she may proceed to make entries to generate e-way bill.
Enrollment
An unregistered person is needed to enroll on the e-way bill system. It is mandatory for the unregistered person to enroll in the system. There may be some transporters, who are not registered under the Goods and Services Tax Act, but such transporters cause the movement of goods for their clients. They need to enroll on the e-way bill portal to get 15 digit Unique Transporter Id.
The un-registered person is to open the portal. Select 'Enrollment for Transporters' option'. On this the following screen will appear in the browser-
* Select the State (drop down menu);
* Enter the legal name (the name should be as in the PAN);
* Enter the Trade name, if any;
* En
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-Way Bill through SMS system. A tax payer can register a maximum of 2 mobile numbers for the m-Way Bill purpose.
For Android
The e-Way Bill system enables the user to generate an e -Way bill through android application as well. Once a user selects 'For Android' under the option 'Registration' a screen will appear. The user needs to select the concern user from the drop down menu, name and place will be auto populated by the system. The user shall enable the concern user with android app, needs to enter the IMIE Number of the concern user and save the details in the e-Way Bill system. Once saved the concerned user will be able to generate e-Way Bill through android applications.
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Document 1
HOME
LAWS
HOW TO USE
E-WAY BILL SYSTEM
SEARCH
CONTACT US
JESUS
MASHOK LEYLAND
Login
AMBUJACEMENTS
Password
GST
GNNX2
Forgot Password?
Login
Forgot Username?
e-Way Bill Registration
Enrollment for Transporters
Enrollment for Citizens
Project Experts Speak
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जयते
00.
Ver 1.0 0817
1. Select Your Stateâš«
E-WAY BILL SYSTEM
Application for Enrollment u/s 35(2)
2. (a) Legal name (Enter Name as per PAN)âš«
(b) Trade name, if any
(c) PANâš«
(d) Aadhar (applicable in case of proprietorship concerns only)
3. Type of enrolment
Warehouse/Depot Godown Cold Storage Transport services
4. Constitution of Business (Please select the Appropriate).
5. Particulars of Principal Place of Business
(a). Address
Building No./Flat No. âš«
Name of the Premises/Building âš«
City/Town/Locality/Village •
Taluka/Block •
State
Latitude
KARNATAKA
Select Constitution –
Floor No. âš«
Road/Street •
District âš«
PIN Code âš«
KARNATAKA
Longitude
(b). Contact Information (the email address and mobile number will be used for authentication)
Email Address âš«
STD
Mobile Number*
STD
Telephone Number
Enter OTP
Send OTP
Fax number
Validate
(c). Nature of premises
• Own
Leased
Rented
â—Consent
Shared
Other
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Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores for the months from July, 2018 to March, 2019
32/2018 Dated:- 10-8-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 32 /2018 – Central Tax
New Delhi, the 10th August, 2018
G.S.R. 759 (E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
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Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crores for the period from July, 2018 to March, 2019
33/2018 Dated:- 10-8-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 43/2018 – Central Tax dated 10-09-2018
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 33/2018 – Central Tax
New Delhi, the 10th August, 2018
G.S.R. 760 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendatio
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rough the common portal, on or before the 15th November, 2018.]
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM GSTR-1 are furnished
Time period for furnishing details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2018
31st October, 2018
2
October – December, 2018
31st January, 2019
3
January – March, 2019
30th April, 2019
3. The time limit for furnishing the details or return, as the case may
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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
34/2018 Dated:- 10-8-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 34/2018 – Central Tax
New Delhi, the 10th August, 2018
G.S.R. 761 (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such
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n the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 7[31st day of March, 2019].]
4[Provided also that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018.]
5[Provided also that the return in FORM GSTR-3B of the said rules for the month of September, 2018 and October, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 2018:
Provided also that the return in FORM GSTR-3B of the said rules for the month of October, 2018 for registered persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the Stat
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f the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
*********
Notes
1. Inserted vide Notification No. 35/2018 – Central Tax dated 21-08-2018
2. Inserted vide Notification No. 36/2018 – Central Tax dated 24-08-2018
3. Inserted vide Notification No. 47/2018 – Central Tax dated 10-09-2018
4. Inserted vide Notification No. 55/2018 – Central Tax dated 21-10-2018
5. Inserted vide Notification No. 62/2018 – Central Tax dated 29-11-2018
6. Substituted vide Notification No. 70/2018-Central Tax dated 31-12- 2018 before it was read as ” July, 2017 to November, 2018"
7. Substituted vide Notification No. 70/2018
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Extend the time Limit for furnishing the FORM GSTR-3B.
47/2018 Dated:- 10-8-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Department of Commercial Taxes
Excise and Taxation Complex, Solina
Rambagh, Srinagar
Notification No: 47
In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the commissioner, on the recommendations of the council, hereby specifies that the r
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Taxability of services provided by Industrial Training Institutes (ITI) – reg.
55/29/2018 Dated:- 10-8-2018 CGST – Circulars / Ordes
GST
CIRCULAR No. 55/29/2018-GST
F. No. 354/159/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 10th August, 2018
To
The Principal Chief Commissioners / Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All).
Madam/Sir,
Subject: Taxability of services provided by Industrial Training Institutes (ITI) – reg.
Representations have been received requesting to clarify the following:
(a) Whether GST is payable on vocational training
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al Training Centre affiliated to NCVT (National Council for Vocational Training) or SCVT (State Council for Vocational Training) offering courses in designated trade notified under the Apprenticeship Act, 1961; or a Modular employable skill course, approved by NCVT, run by a person registered with DG Training in Ministry of Skill Development. Therefore, services provided by a private ITI in respect of designated trades notified under Apprenticeship Act, 1961 are exempt from GST under Sr. No. 66 of notification No. 12/2017-CT(Rate). As corollary, services provided by a private ITI in respect of other than designated trades would be liable to pay GST and are not exempt.
3. With regard to the second issue, [Para 1(b) above], it is clarified t
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lso on the services relating to admission to or conduct of examination by such institutions, as these services are not covered by the exemption ibid.
4. As far as Government ITIs are concerned, services provided by a Government ITI to individual trainees/students, is exempt under Sl. No. 6 of 12/2017-CT(R) dated 28.06.2017 as these are in the nature of services provided by the Central or State Government to individuals. Such exemption in relation to services provided by Government ITI would cover both – vocational training and examinations conducted by these Government ITIs.
5. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board.
Yours Sincerely
(Parmod Kumar)
OSD (TRU II)
Tele No.: 011
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Notification under section 148 to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore for the period from July, 2018 to March, 2019 under HGST Act, 2017.
75/GST-2 Dated:- 10-8-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 10th August, 2018
No.75/GST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of upto 1.5 crore rupe
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Notification under section 168 read with Rule 61(5) of HGST Rules to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 under HGST Act, 2017
76/GST-2 Dated:- 10-8-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 10th August, 2018
No.76/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, on the recommend
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Prescribe the due dates for furnishing the details of outward supply of goods or services or both for GSTR1 from July 2018 to march 2019
33/2018-State Tax Dated:- 10-8-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar,
Notification No. 33/2018-State Tax,
Dated the 10th August, 2018
No. (GHN-75) GST-2018/S.148(8)TH : In exercise of the powers The Gujarat Goods and conferred by section 148 of the Gujarat Goods and Services Tax Services Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred Tax Act, to as the said Act), the Government of Gujarat, on the 2017 recommendations of the Council, hereby notifies the registered persons having aggregate tur
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Prescribe the due dates for filing form GSTR 3B for the months from July 2018 to March 2019
34/2018-State Tax Dated:- 10-8-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Notification No. 34/2018-State Tax,
Dated the 10th August, 2018
No. GSL/S.168/B.20 – In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, on the recommendations of the Counc
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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July,2018 to March, 2019
CT/GST-14/2017/137 Dated:- 10-8-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN
NOTIFICATION No. 12/2018-GST
The 10th August, 2018
No. CT/GST-14/2017/137 – In exercise of the conferred by section 168 of the Assam Goods and Services Tax Act, 2017. (Assam Act Nos XXVIII of 2017) (hereafter in this notification referred to as “the said Act") read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the "said rules”, the Commissioner, on the re
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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July,2018 to March, 2019
S.O. 225 Dated:- 10-8-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 10th August 2018
S.O. 225- In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to Marc
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Prescribe the due dates for furnishing the details of outward supply of goods or services or both for GSTR1 from July 2018 to march 2019
S.O. 224 Dated:- 10-8-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
Notification
The 10th August 2018
S.O. 224- In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special
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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore for the months of July, 2018 to March, 2019
16/2018–C.T./GST Dated:- 10-8-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 16/2018-C.T./GST
Dated: 10.08.2018
Notification No. 32/2018 – State Tax
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification
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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
17/2018-C.T./GST Dated:- 10-8-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 17/2018-C.T./GST
Dated: 10.08.2018
Notification No. 34/2018 – State Tax
In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter in
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Extension of Special Campaign for GST Migration Pending cases. Reference: Trade Circular 18 T of 2018 issued dt. 31-07-2018.
19T of 2018 Dated:- 10-8-2018 Maharashtra SGST
GST – States
Office of the
Commissioner of sales Tax,
Maharashtra State,
8th Flr., Vikrikar Bhavan,
Mazgaon, Mumbai-400010
TRADE CIRCULAR
No. JCST/Mahavikas/GST Enrolment/2018-19/B-675 Mumbai Dt. 10/08/2018
Trade Circular No. 19T of 2018
Subject: Extension of Special Campaign for GST Migration Pending cases. Reference: Trade Circular 18 T of 2018 issued dt. 31-07-2018.
GST Council in 28th meeting approved opening of Migration window for taxpayers, who have filed Part A of GST REG-26, but not completed Part B of said form. Accordingly, Maharashtra State
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up to 10 August 2018, at the Specialized desks are being shared with GSTN for re-opening of migration window. List of all such cases shared with GSTN will be published on 13-08-2018 at below link –
https://www.mahagst.gov.in/mr/general-informations/57
The cases communicated to GSTN by department will further be analysed at the end of GSTN and GSTN will select the taxpayers, who have filed Part A of GST REG-26, but not completed Part B of said form. Such cases, selected by GSTN for opening of migration window, will also be published at the above link, once such information is received from GSTN.
B) Pending Migration cases shared earlier through IT Redressal Mechanism:
Department had issued Trade Circular 13T of 2018 dt. 17-04-2018 and
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Due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
F17 (131) ACCT/ GST/2017/3765 Dated:- 10-8-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
Government of Rajasthan
Commercial Taxes Department
NOTIFICATION
Jaipur, Dated: 10 August, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereafter in this notification referred to as the said Act, read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, hereafter in this notification referred to as the said rules, I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby specify that the re
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Due dates for filing FORM GSTR-3B for the months from July,2018 to Mar,2019
CT/LEG/GST-NT/12/17/654 Dated:- 10-8-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 10th August, 2018
NOTIFICATION- 12/2018
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in
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Prescribing the due dates for quarterly furnishing of Form GSTR-1 for those taxpayers with aggregate turnover up to 1.5 crore for the period from July,2018 to March, 2019.
26518–FIN-CT1-TAX-0043/2017 Dated:- 10-8-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
NOTIFICATION
The 10th August, 2018
S.R.O. No. – In exercise of the powers conferred by section 148 of the Odisha 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 having aggregate turnover of up to 1.5 crore rupees(rupees one cror
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