EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 583, CUTTACK, MONDAY, MARCH 30 , 2020 / CHAITRA 10, 1942
FINANCE DEPARTMENT
NOTIFICATION
The 30th March, 2020
S.R.O No. 87/2020– 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, do hereby notify the persons who are foreign company which is an airlines company covered under the notification issued under sub-section (1) of section 381 of the Companies Act, 2013 (18 of 2013) and who have complied with the sub-rule (2) of rule 4of the Companies (Registration of Foreign Companies) Rules, 2014, as the class of registered persons who shall follow the special procedure as mentioned below.
2. The said persons shall not be required to furnish reconciliation statement in FORM GSTR-9C to the Odisha Goods and Services Tax Rules, 2017 under sub-section (2) of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules:
Provided that a statement of receipts and payments for the financial year in respect of its Indian Business operations, duly authenticated by a practicing Chartered Accountant in India or a firm or a Limited Liability Partnership of practicing Chartered Accountants in India is to be submitted for each GSTIN by the 30th September of the year succeeding the financial year.
[No.10570-FIN-CT1-TAX-002/2020]
By order of the Governor
SMITA ROUT
Joint Secretary to Government.
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10