Tag Archives: Odisha

Self-invoice value for imported IT support services from a related foreign affiliate is deemed open market value under Rule 28 when full ITC is available.

By | October 16, 2026
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Self-invoice value for imported IT support services from a related foreign affiliate is deemed open market value under Rule 28 when full ITC is available. Issue Whether the value declared in the self-invoice raised by a GST-registered recipient for import of IT support services from a related foreign entity under reverse charge can be deemed… Read More »

Bakery Food Supplies Qualify as Restaurant Service at 5% GST While Bought-Out Items Attract Goods Tax with ITC

By | October 10, 2026
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Bakery Food Supplies Qualify as Restaurant Service at 5% GST While Bought-Out Items Attract Goods Tax with ITC Issue Whether bakery items prepared and supplied at outlets (for dine-in or takeaway) qualify as “restaurant service” taxable at 5% GST without Input Tax Credit (ITC). Whether sold bought-out celebration items (e.g., candles, balloons, knives) constitute supply… Read More »

Notification No 23/2019 Central Tax : GSTR 1 Date Extension for Odisha for April 2019

By | May 11, 2019
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Notification No 23/2019 Central Tax Dated 11th May, 2019 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. [To be published in the Gazette of India, Extraordinary, Part… Read More »