Mar 15, 2019

The State Government of Odisha on March 07, 2019, has issued a Notification in supersession of the Notification No. S.O. 302, dated June 29, 2017, except as things done or omitted to be done before such supersession, on the recommendations of the Council, specifying that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under Section 9(1) of the Odisha Goods and Services Tax Act, 2017, an amount of tax as prescribed under Rule 7 of the Bihar Goods and Services Tax Rules, 2017 which specifies the rate of tax of the composition levy:

Provided that the said aggregate turnover in the preceding financial year shall be seventy five lakh rupees in the case of an eligible registered person, in any of the following States, namely:

i.Arunachal Pradesh,








Provided further that the registered person will not be eligible to opt for composition levy under Section 10(1) of the Odisha Goods and Services Tax Act, 2017, which specifies the provisions regarding Composition Levy, if such person is a manufacturer of the goods like Ice cream and other edible ice, whether or not containing cocoa; pan masala; all goods, that is tobacco and manufactured tobacco substitutes, as specified in column (3) of the Table (Page 2).

This Notification will come into force on April 01, 2019.

Click here to download the Government Order.


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