Section 174 Odisha GST Act 2017 [ Section 174 Odisha GST Act 2017 explains Repeal and Savings and is covered in Chapter XXI : Miscellaneous ] Repeal and Savings 174. (1) Save as otherwise provided in this Act, – (i) the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005) so far as it relates to the goods… Read More »
Section 173 Odisha GST Act 2017 [ Section 173 Odisha GST Act 2017 explains Amendment of certain Acts and is covered in Chapter XXI : Miscellaneous ] Amendment of certain Acts 173. Save as otherwise provided in this Act,- (i) in the Odisha Municipal Corporation Act, 2003 (Odisha Act 11 of 2013), sections 242 and 248 shall be omitted; and… Read More »
Section 172 Odisha GST Act 2017 [ Section 172 Odisha GST Act 2017 explains Removal of difficulties and is covered in Chapter XXI : Miscellaneous ] Removal of difficulties 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order… Read More »
Section 171 Odisha GST Act 2017 [ Section 171 Odisha GST Act 2017 explains Anti profiteering Measure . and is covered in Chapter XXI : Miscellaneous ] Anti profiteering Measure . 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way… Read More »
Section 170 Odisha GST Act 2017 [ Section 170 Odisha GST Act 2017 explains Rounding off of tax etc. and is covered in Chapter XXI : Miscellaneous ] Rounding off of tax etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of… Read More »
Section 169 Odisha GST Act 2017 [ Section 169 Odisha GST Act 2017 explains Service of notice in certain circumstances and is covered in Chapter XXI : Miscellaneous ] Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of… Read More »
Section 168 Odisha GST Act 2017 [ Section 168 Odisha GST Act 2017 explains Power to issue instructions or directions and is covered in Chapter XXI : Miscellaneous ] Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,… Read More »
Section 167 Odisha GST Act 2017 [ Section 167 Odisha GST Act 2017 explains Delegation of powers and is covered in Chapter XXI : Miscellaneous ] Delegation of powers 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this… Read More »
Section 166 Odisha GST Act 2017 [ Section 166 Odisha GST Act 2017 explains Laying of rules, regulations and notifications and is covered in Chapter XXI : Miscellaneous ] Laying of rules, regulations and notifications 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be… Read More »
Section 165 Odisha GST Act 2017 [ Section 165 Odisha GST Act 2017 explains Power to make regulations and is covered in Chapter XXI : Miscellaneous ] Power to make regulations 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. Read Complete Odisha GST… Read More »