EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 643, CUTTACK, FRIDAY, MAY 8 , 2020 / BAISAKHA 18, 1942

FINANCE DEPARTMENT

NOTIFICATION

The 8th May, 2020

S.R.O. No. 114/2020— In exercise of the powers conferred by section 148 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 make the following

amendments in the notification of the Government of Odisha in Finance Department No. 10640-

FIN-CT1-TAX-0002/2020, dated the 31st March, 2020, published in the Extraordinary issue No.

584 of the Odisha Gazette dated the 31st March, 2020 bearing S.R.O. No 88/2020, namely:–

In the said notification,–

(i)

in the first paragraph, the following proviso shall be inserted, namely: -

“Provided that the said class of persons shall not include those corporate

debtors who have furnished the statements under section 37 and the returns under

section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP.”;

(ii)

for paragraph 2, with effect from the 21^st March, 2020, the following paragraph shall be

substituted, namely:–

“2. Registration.- The said class of persons shall, with effect from the date of appointment

of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to

take a new registration (hereinafter referred to as the new registration)in each of the States

or Union territories where the corporate debtor was registered earlier, within thirty days of

the appointment of the IRP/RP or by 30th June, 2020, whichever is later:.”.”.

[No. 14814– 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. 49-173+10