EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1115, CUTTACK, MONDAY, SEPTEMBER 7, 2020/ BHADRA 16, 1942

FINANCE DEPARTMENT

NOTIFICATION

The 7th September, 2020

S.R.O. No.191/2020.— In exercise of the powers conferred by section 168A 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

further amendment in the notification of the Government of Odisha in Finance Department No.

18491-FIN-CT1-TAX-0002/2020, dated the 22nd June, 2020, published in the Extraordinary

issue No. 901 of the Odisha Gazette, dated the 22nd June, 2020 bearing S.R.O. No.

138/2020, as amended from time to time, and the last such amendment is made in the

notification of the Government of Odisha in the Finance Department No. 19662-FIN-CT1-TAX-

0002/2020, dated the 2nd July, 2020, published in the Extraordinary issue No. 943 of the

Odisha Gazette, dated the 2nd July, 2020, bearing S.R.O. No. 162/2020 namely:––

In the said notification, in the first paragraph, in clause (i), the following proviso shall be

inserted, namely: -

“Provided that where, any time limit for completion or compliance of any action, by any

authority, has been specified in, or prescribed or notified under section 171 of the said Act.,

which falls during the period from the 20th day of March, 2020 to the 29th day of November,

2020, and where completion or compliance of such action has not been made within such

time, then, the time limit for completion or compliance of such action, shall be extended up to

the 30th day of November, 2020.”.

2. This notification shall be deemed to have come into force with effect from the

1st September, 2020.

[No.25066- FIN-CT1-TAX-0002/2020-FIN]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to Government

Printed and Published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

OGP/SBP Ex.Gaz. 521-173+10