EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1703 CUTTACK,WEDNESDAY, 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

Ex. Gaz. 1034-173+300