Odisha Government gives exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs

Mar 14, 2019 | by Avantis RegTech Legal Research Team


The State Government of Odisha on March 07, 2019, on the recommendations of the Council specifies the following category of persons, as the category of persons exempt from obtaining registration under the Odisha Goods and Services Tax Act, 2017, namely:

Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed rupees forty lakhs, except:

(a)Persons required to take compulsory registration under Section 24 of the OGST Act which specifies Compulsory registration in certain cases;

(b)Persons engaged in making supplies 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 the Table (Page1);

(c)Persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and

(d)Persons exercising option under the provisions of Section 25(3) which specifies the procedure for registration, or such registered persons who intend to continue with their registration under the OGST Act.

Click here to download the Government Order.

 


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