EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 589, CUTTACK, TUESDAY, MARCH 31, 2020 / CHAITRA 11, 1942
FINANCE DEPARTMENT
NOTIFICATION
The 31st March, 2020
S.R.O. No. 93/2020— In exercise of the powers conferred by sub-section (6D) of section 25 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify that the provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:–
(a) Individual;
(b) authorised signatory of all types;
(c) Managing and Authorised partner; and
(d) Karta of an Hindu undivided family.
2. This notification shall come into force from the 1st day of April, 2020.
.
[No.10662-FIN-CT1-TAX-0002/2020]
By Order of the Governor
SMITA ROUT
Joint Secretary to Government
Printed and Published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10