The ODISHA GOODS AND SERVICES TAX ACT, 2017

odisha · 2017

The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.

S. 1Section defines supply of goods and services under Odisha Goods and Services Tax Act, 2017.
S. 2Section 2 defines key terms used throughout the Odisha Goods and Services Tax Act, 2017.
S. 3The Odisha Goods and Services Tax Act, 2017 appoints various tax officers, including commissioners and deputies.
S. 4Section 4 defines when transfer or disposal of business assets constitutes a supply of goods or services under Odisha GST Act.
S. 5Section 5 defines various services as taxable supplies under the Odisha Goods and Services Tax Act, 2017.
S. 6Actionable claims, other than lottery, betting and gambling
S. 7The section defines "supply" for GST purposes, including various forms of transactions, while excluding certain activities from being considered as supplies.
S. 8Section 8 determines tax liability for composite or mixed supplies, treating them as the principal or highest-taxed supply.
S. 9Section 9 of the Odisha Goods and Services Tax Act, 2017 establishes the levy and collection of state tax on intra-state supplies of goods and services, except alcoholic liquor.
S. 10Section 10 allows small registered persons in Odisha to opt for a composition levy instead of regular GST, with specific turnover limits and conditions.
S. 11Section 11 allows the Odisha Government to exempt certain goods or services from tax if it's deemed necessary for public interest.
S. 12Section 12 determines when tax liability arises for goods supply in Odisha, typically at the earlier of invoice date or payment receipt.
S. 13Section 13 determines when tax liability arises for service supplies in Odisha, based on invoice issuance, payment receipt, or service provision.
S. 14Section 14 determines the time of supply for goods or services when there is a change in tax rate, based on invoice and payment dates.
S. 15Section 15 determines the value of taxable supplies under Odisha GST, including transaction price, taxes, and certain expenses, but excluding discounts.
S. 16Section 16 outlines conditions for registered persons to claim input tax credit for goods or services used in business.
S. 17Section 17 restricts input tax credit for goods and services used partly for business and exempt purposes, and allows financial institutions to opt for 50% monthly credit.
S. 18(1) Subject to such conditions and restrictions as may be prescribed– Availability of credit in special circums
S. 19Section 19 allows input tax credit for goods sent to job workers for job work, even if not returned.
S. 20Section 20 outlines the method for Input Service Distributors to distribute input tax credit in Odisha GST Act.
S. 21Section 21 mandates recovery of excess credit distributed by Input Service Distributors, along with interest, and applies penalty provisions for determination.
S. 22Section 22 mandates registration under the Odisha GST Act for suppliers with a financial year turnover exceeding specified limits, and for those transferring businesses.
S. 23Section exempts certain persons from registration under the Odisha Goods and Services Tax Act.
S. 24Section 24 mandates registration for specific categories of persons making inter-State supplies, casual supplies, and those required to pay tax under reverse charge or deduct tax.
S. 25Section 25 mandates registration for liable persons, grants single or multiple registrations based on business verticals, and allows voluntary registration.
S. 26Registration under the Central Goods and Services Tax Act is deemed valid for Odisha Act unless rejected locally.
S. 27Section 27 outlines the validity period and advance tax deposits for casual and non-resident taxable persons' registration certificates in Odisha GST Act.
S. 28Section 28 mandates registered persons to inform the proper officer of any deemed registration and allows amendments to registration details, subject to approval.
S. 29Section 29 allows the proper officer to cancel a GST registration under various conditions, including non-compliance and business changes.
S. 30Section 30 allows a registered person to apply for revocation of their cancelled registration within 30 days.
S. 31Section 31 mandates registered persons to issue tax invoices for goods and services supplied, with exceptions for low-value supplies.
S. 32Unregistered persons cannot collect tax, and registered persons must follow the Act's provisions when collecting tax.
S. 33Section mandates tax inclusion in all documents for supplies made for consideration.
S. 34Section 34 outlines the issuance of credit and debit notes for correcting tax invoices in Odisha Goods and Services Tax Act.
S. 35Section 35 mandates registered persons to maintain detailed accounts of goods and services transactions and allows for electronic record-keeping.
S. 36Section 36 mandates registered persons to retain accounting records for 72 months or longer if involved in legal proceedings or investigations.
S. 37Section 37 mandates registered persons to electronically report outward supplies details by the 10th day of the next month, with extensions possible.
S. 38Section 38 mandates registered persons to furnish details of inward supplies and credit/debit notes electronically by the 15th day of the following month.
S. 39Section 39 mandates various registered persons to electronically file monthly tax returns on goods, services, and tax credits.
S. 40Registered persons must declare pre-registration outward supplies in their first return after registration.
S. 41Section 41 allows registered persons to claim input tax credit provisionally for paying output tax.
S. 42Section 42 mandates matching inward supply details with outward supply and import tax records to validate and adjust input tax credits.
S. 43Section 43 matches credit notes with input tax credits and resolves discrepancies in output tax liability claims.
S. 44Section 44 mandates registered persons to submit an annual GST return by December 31, with audited returns for those required to get accounts audited.
S. 45Canceled registered persons must file a final return within three months of cancellation or order.
S. 46Section 46 mandates issuing a notice to a registered person to submit a missing tax return within 15 days.
S. 47Section 47 imposes late fees for non-compliance with return filing deadlines under the Odisha Goods and Services Tax Act, 2017.
S. 48Section 48 outlines the approval, duties, and responsibilities of approved tax practitioners in filing returns and supplies details.
S. 49Section 49 outlines the crediting and utilization of electronic cash and credit ledgers for tax payments and input tax credits under the Odisha Goods and Services Tax Act.
S. 50Section 50 imposes interest on late tax payments and undue input/output tax credit claims up to 24%.
S. 51Section 51 mandates tax deduction at source for delayed payments exceeding ₹2.5 lakhs, with deductors to report and remit the tax within ten days.
S. 52Section 52 mandates electronic commerce operators to collect and remit a tax on behalf of suppliers, with details to be reported monthly.
S. 53Section 53 reduces State tax when input tax credit is used for Integrated Goods and Services Tax, transferring the reduced amount from State to integrated tax account.
S. 54Section 54 outlines the process for claiming refunds of tax and interest paid under the Odisha Goods and Services Tax Act, 2017.
S. 55Section 55 allows the government to specify entities eligible for tax refunds on goods and services received.
S. 56Section 56 mandates interest on delayed tax refunds, up to 6% or 9% depending on finality of the order.
S. 57Section 57 establishes a Consumer Welfare Fund to receive specified amounts and investments for consumer benefits.
S. 58Section 58 mandates the utilization of funds in the state GST welfare fund for consumer welfare and requires record-keeping and annual reporting.
S. 59Registered persons must self-assess taxes and file returns for each tax period under the Odisha Goods and Services Tax Act.
S. 60Section 60 allows provisional tax payments if the taxable person can't determine the exact tax rate or value, with a final assessment within six months.
S. 61The section allows scrutiny of tax returns and initiates provisional assessment if discrepancies are not satisfactorily explained.
S. 62Section 62 allows the proper officer to assess tax liability if a registered person fails to file required returns, even after notice.
S. 63The section allows the proper officer to assess and issue tax orders for unregistered or cancelled taxable persons within five years.
S. 64Section 64 allows proper officers to assess tax liabilities without a return, and permits withdrawal of erroneous assessment orders.
S. 65Section 65 authorizes tax officials to audit registered persons' records and extend audit timelines if necessary.
S. 66Section 66 allows tax officers to mandate special audits of taxpayers' records by chartered accountants if discrepancies are suspected.
S. 67Section 67 authorizes Joint Commissioner-level officers to inspect and seize goods or documents suspected of tax evasion under the Odisha Goods and Services Tax Act.
S. 68The section mandates the government to require conveyances carrying valuable goods to carry specified documents and devices, which can be inspected by officers.
S. 69Section 69 authorizes state tax officers to arrest individuals for specified tax offenses and outlines procedures for bail and custody.
S. 70Section 70 grants the proper officer power to summon individuals for evidence or documents in tax inquiries, treated as judicial proceedings.
S. 71Section 71 grants officers access to business premises to inspect records for tax audits and scrutiny.
S. 72Section 72 mandates various government officers to assist in implementing the Odisha Goods and Services Tax Act.
S. 73Section 73 mandates the proper officer to issue notices for tax non-payment, short payment, erroneous refunds, or wrong input tax credit use, requiring the liable party to show cause.
S. 74Section 74 mandates the proper officer to issue notices for tax evasion, underpayment, erroneous refunds, or wrong input tax credit use, requiring explanation and payment of specified amounts.
S. 75Section 75 excludes stay periods from time limits for notices and orders, and reverses tax fraud findings if not substantiated.
S. 76Section 76 mandates tax collection from any person to be paid to the Government, with penalties and interest for non-compliance.
S. 77Section 77 allows refunds for taxes paid on transactions later deemed inter-State, and no interest on intra-State supplies.
S. 78Section 78 mandates payment of tax within three months or a shorter period set by the proper officer, with recovery proceedings if unpaid.
S. 79Section 79 outlines methods for recovering unpaid taxes, including deductions from owed funds, sale of goods, and direct payments from third parties.
S. 80Section 80 allows the Commissioner to extend tax payment in monthly installments, with default triggering immediate full payment.
S. 81Section 81 voids property transfers made to defraud tax revenue, unless made in good faith for adequate consideration.
S. 82Section 82 makes tax, interest, and penalties payable to the government a first charge on the debtor's property.
S. 83Section 83 allows the Commissioner to provisionally attach a taxable person's property to protect government revenue during tax proceedings.
S. 84Section 84 outlines procedures for adjusting and continuing tax recovery proceedings when Government dues are appealed or revised.
S. 85Section 85 ensures joint liability for unpaid tax upon business transfer and requires the new owner to register and pay tax from the transfer date.
S. 86Agents and their principals are jointly liable for tax on goods supplied or received on behalf of the principal under the Odisha Goods and Services Tax Act.
S. 87Section 87 specifies that inter-company transactions before a merger are taxed as separate companies.
S. 88Section 88 mandates liquidators to inform the Commissioner of their appointment and outlines director liability for unpaid taxes during company liquidation.
S. 89Directors of private companies are jointly liable for unrecovered tax, interest, or penalties unless they prove no negligence.
S. 90Partners in a firm are jointly and severally liable for tax, interest, or penalty, with retirement notice to Commissioner affecting liability.
S. 91This section makes guardians, trustees, or agents liable for tax, interest, or penalties on behalf of minors or incapacitated persons, as if they were fully capable individuals.
S. 92Section 92 allows tax, interest, or penalty to be levied on court-appointed managers if the taxable person's business estate is under their control.
S. 93Section 93 outlines liability for tax, interest, or penalty due under the Odisha GST Act upon the death of a taxable person or dissolution of a firm.
S. 94Section 94 outlines the liability of former partners or members for tax, interest, and penalties after a firm or association discontinues business.
S. 95Section 95 defines terms used in the Odisha Goods and Services Tax Act for advance rulings and related authorities.
S. 96Section 96 establishes the Odisha State Authority for Advance Ruling to provide tax rulings, with members from central and state tax departments.
S. 97Section 97 outlines the process for applying for an advance ruling on tax classification, applicability, supply determination, and other related issues under the Odisha Goods and Services Tax Act, 2017.
S. 98Section 98 outlines the process for the Authority to review and decide on advance ruling applications under the Odisha Goods and Services Tax Act, 2017.
S. 99Section 99 establishes an appellate authority for hearing appeals against advance ruling decisions on GST in Odisha.
S. 100Section 100 allows appeals against advance rulings under the Odisha Goods and Services Tax Act within 30 days, with possible extensions.
S. 101The Appellate Authority can confirm or modify rulings, issue advance rulings, and must deliver decisions within 90 days.
S. 102Section 102 allows the Authority or Appellate Authority to amend orders to correct errors within six months, unless it increases tax liability or reduces input tax credit, requiring a hearing.
S. 103Section 103 makes advance rulings under the Odisha Goods and Services Tax Act binding on the applicant and concerned officers unless circumstances change.
S. 104Section 104 voids advance rulings obtained fraudulently, applying the Act as if the ruling never existed.
S. 105Section 105 grants the Authority and Appellate Authority powers equivalent to a civil court for discovery, inspection, and examination.
S. 106The Odisha Goods and Services Tax Act allows the Authority or Appellate Authority to set its own procedures for appeals and revisions.
S. 107Section 107 allows aggrieved parties to appeal decisions under the Odisha Goods and Services Tax Act and provides the Commissioner's power to review and direct appeals.
S. 108Section 108 grants the Revisional Authority power to review and correct erroneous tax decisions prejudicial to revenue, staying or modifying them if deemed necessary.
S. 109The Odisha GST Act establishes the appellate tribunal for handling appeals against state-level tax order decisions.
S. 110Section 110 outlines qualifications and terms for the appointment and removal of State Bench Presidents and Members under Odisha's GST Act.
S. 111Section 111 grants the Appellate Tribunal powers equivalent to a civil court to regulate its own procedures and enforce its orders.
S. 112Section 112 allows appeals against certain tax orders to the Appellate Tribunal and outlines the Commissioner's role in reviewing and challenging these orders.
S. 113Section 113 outlines the powers and procedures of the Appellate Tribunal in adjudicating appeals under the Odisha Goods and Services Tax Act, 2017.
S. 114The State President can delegate financial and administrative powers to other members or officers, who must act under his supervision.
S. 115Section 115 mandates interest on refunds of overpaid GST amounts from payment date to refund date.
S. 116Section 116 allows individuals to appear before tax authorities via an authorized representative, defined as a relative, employee, advocate, accountant, retired tax officer, or tax practitioner.
S. 117Section 117 allows appeals to the High Court from Odisha's GST Appellate Tribunal orders, with specific timelines and substantial legal question criteria.
S. 118Section 118 allows appeals to the Supreme Court from orders by the Appellate Tribunal or High Court decisions on GST appeals.
S. 119Section 119 mandates payment of tax dues as per tribunal or court orders despite appeals.
S. 120Section 120 allows the Commissioner to set monetary limits for filing appeals, ensuring officers can still appeal similar issues later.
S. 121Section 121 of Odisha Goods and Services Tax Act, 2017 prohibits appeals against specific decisions or orders by state tax officers.
S. 122Section 122 penalizes various tax evasion and fraud activities under the Odisha Goods and Services Tax Act, 2017.
S. 123Section 123 imposes a penalty of up to ₹5,000 for failing to submit an information return within the specified time.
S. 124Section penalizes failure or willful provision of false information or returns under section 151 with fines up to ₹25,000.
S. 125Section 125 imposes a penalty up to ₹25,000 for violating Odisha Goods and Services Tax Act, 2017 without a specific penalty provision.
S. 126Section 126 exempts minor, easily rectifiable tax breaches from penalties and mandates fair, case-specific penalty imposition.
S. 127The section allows the proper officer to levy penalties for non-covered offenses after providing a hearing.
S. 128The Odisha Goods and Services Tax Act allows the government to waive penalties and late fees for certain taxpayers under specific conditions.
S. 129Section 129 allows detention or seizure of goods and conveyances in transit for tax non-compliance, with release upon tax and penalty payment.
S. 130(1) Notwithstanding anything contained in this Act, if any person – Confiscation of goods or conveyances and levy of pen
S. 131Section 131 allows additional punishments under other laws despite penalties or confiscation under this Act.
S. 132Section 132 penalizes various tax evasion and fraud offenses under the Odisha Goods and Services Tax Act, 2017.
S. 133Section 133 penalizes unauthorized disclosure of tax information by officials or service providers with imprisonment or fine.
S. 134Section 134 mandates that only the Commissioner can authorize courts to try offenses under the Odisha Goods and Services Tax Act.
S. 135Section presumes a culpable mental state in prosecutions under the Act, but allows accused to disprove it.
S. 136Section 136 allows statements made in response to tax summons to be used in prosecution when the declarant is unavailable.
S. 137Section 137 holds company officers, partners, and trustees liable for offenses committed by the entity, unless they prove lack of knowledge or due diligence.
S. 138Section 138 allows the Commissioner to compound certain GST offenses, except for specific repeat or severe offenses, by payment of a prescribed amount.
S. 139Section 139 provides for provisional and final registration certificates for existing law registrants under Odisha GST Act.
S. 140Section 140 allows registered persons to claim credit for certain VAT amounts carried forward from previous tax laws, with specific conditions and limitations.
S. 141Section 141 allows tax exemption for returned job work inputs or semi-finished goods processed outside, if returned within six months, extendable by the Commissioner.
S. 142Section 142 allows refund of tax paid under existing law for returned goods and requires supplementary invoices or credit notes for price revisions.
S. 143Section 143 allows a registered person to send inputs or capital goods to job workers without tax and bring them back or supply them on payment of tax within India or for export.
S. 144Section 144 presumes the authenticity and truth of documents produced or seized under the Odisha Goods and Services Tax Act, allowing them as evidence unless disproven.
S. 145Section 145 allows microfilms, facsimiles, computer printouts, and electronic data to be used as evidence in tax proceedings without needing the original document.
S. 146Section allows government to designate a portal for GST registration, tax payment, return filing, and other related functions.
S. 147Section 147 allows the government to treat certain non-exported goods made in India as deemed exports for tax purposes.
S. 148The section allows the government to notify certain registered persons and their special tax procedures.
S. 149The Odisha Goods and Services Tax Act assigns compliance rating scores to registered persons based on their tax record.
S. 150(1) Any person, being— Common Portal
S. 151Section 151 allows the Commissioner to collect statistics and require information from relevant persons for matters under the Act.
S. 152Section 152 prohibits disclosure of individual tax return information without consent and restricts access to such information.
S. 153Section 153 allows Assistant Commissioner-level officers to consult experts during tax scrutiny, inquiry, or investigation.
S. 154The section allows the Commissioner to take samples of goods from taxable persons when deemed necessary.
S. 155The section requires the claimant to prove eligibility for input tax credit under the Odisha Goods and Services Tax Act.
S. 156Section 156 deems all persons performing duties under the Odisha GST Act as public servants under the Indian Penal Code.
S. 157Section 157 protects officials from legal actions for good faith actions under the Odisha Goods and Services Tax Act.
S. 158Section 158 protects information under the Odisha Goods and Services Tax Act from disclosure except in specific legal or administrative proceedings.
S. 159Section allows publication of names and details of persons involved in GST proceedings or prosecutions if deemed necessary by the Commissioner.
S. 160Section 160 ensures that any procedural errors in tax proceedings do not invalidate them if they align with the Act's intent.
S. 161Section 161 allows authorities to correct apparent errors in their documents within six months, except for clerical errors, and must follow natural justice principles if it affects someone.
S. 162Section 162 restricts civil courts from adjudicating GST-related matters under this Act.
S. 163Section 163 mandates payment of a prescribed fee for providing copies of orders or documents upon request.
S. 164Section 164 empowers the Odisha government to create rules for implementing the Odisha Goods and Services Tax Act, including retrospective effect and penalties up to ₹10,000.
S. 165The section allows the government to issue regulations to implement the provisions of the Odisha Goods and Services Tax Act.
S. 166Section 166 mandates that government rules, regulations, and notifications under the Odisha Goods and Services Tax Act must be presented to the State Legislature for thirty days of review.
S. 167The section allows the Commissioner to delegate powers under the Act to other authorities or officers via notification.
S. 168Section 168 allows the Commissioner to issue orders to State tax officers for uniform implementation of the Act.
S. 169Section 169 outlines various methods for serving decisions, orders, or notices under the Odisha Goods and Services Tax Act, 2017.
S. 170Section rounds tax, interest, penalty, or refund amounts to the nearest rupee, increasing if paise are fifty or more.
S. 171Section mandates passing on tax rate reductions to consumers and allows government to examine if credits lead to price reductions.
S. 172The section allows the government to issue orders to resolve difficulties in implementing the Act, subject to a three-year limit.
S. 173Section 173 removes specific sections and clauses from Odisha's Municipal Acts to align with the Odisha Goods and Services Tax Act, 2017.
S. 174Section repeals certain Odisha tax acts and ensures their repeal does not revive past issues or affect existing rights and liabilities.
S. 1908Section 1908 deems proceedings before the Authority or Appellate Authority as judicial for tax purposes, but not for criminal proceedings.