EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 590, CUTTACK, TUESDAY, MARCH 31, 2020 / CHAITRA 11, 1942

FINANCE DEPARTMENT

NOTIFICATION

The 31st March, 2020

S.R.O. No. 94/2020— In exercise of the powers conferred by sub-section (6B) 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 the date of coming into force of this notification as the date from which an

individual shall undergo authentication of Aadhaar number, as specified in rule 8 of the

Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in

order to be eligible for registration:

Provided that if Aadhaar number is not assigned to the said individual, he

shall be offered alternate and viable means of identification in the manner specified in rule

9 of the said rules.

2.

This notification shall come into effect from the 1st day of April, 2020.

[No.10666-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

Ex. Gaz. 2250-173+10