EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1703 CUTT ACK,WEDNE SDAY, SEPTEMBER 4, 2019 / BHADRA 13, 1941
FINANCE DEPARTMENT
NOTIFICATION
The 4th September, 2019
S.R.O. No.306/2019—In exercise of the powers conferred by Section 148 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, hereby notifies the registered persons required to furnish the details of challans in FORM ITC-04 under sub-rule (3) of rule 45 of the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), read with Section 143 of the said Act, as the class of registered persons who shall follow the special procedure such that the said persons shall not be required to furnish FORM ITC-04 under sub-rule (3) of rule 45 of the said rules for the period from July, 2017 to March, 2019:
Provided that the said persons shall furnish the details of all the challans in respect of goods dispatched to a job worker in the period from July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.
[No.30167-FIN-CT1-TAX-0043/2017/FIN.]
By Order of the Governor
SMITA ROUT
Joint Secretary to Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10