EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 814 CUTTACK, WEDNESDAY, APRIL 24, 2019/BAISAKHA 4, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 24th April, 2019

S.R.O. No.154/2019— 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 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 Department No. 8229-FIN-CT1-TAX-0043-2017, dated the 7th March, 2019, published in

the Extraordinary issue No. 448 of the Odisha Gazette, dated the 7th March, 2019 bearing S.R.O.

No. 92/2019, (hereinafter referred to as “the said notification”) as the class of registered persons

who shall follow the special procedure as mentioned below for furnishing of return and payment of

tax.

2. The said persons shall furnish a statement, every quarter or, as the case may be, part

thereof containing the details of payment of self-assessed tax in FORM GST CMP-08 of the

Odisha Goods and Services Tax Rules, 2017, till the 18th day of the month succeeding such

quarter.

3. The said persons shall furnish a return for every financial year or, as the case may be,

part thereof in FORM GSTR-4 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 have furnished FORM GST

CMP-08 and FORM GSTR-4 as provided in paragraphs 2 and 3 above.

[No.16536- FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to the Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 145-173+300