Vidhi Codex

The Odisha Goods and Services Tax Act, 2017

The Odisha Goods and Services Tax Act, 2017

Tax2017177 sections

This Act establishes the Goods and Services Tax (GST) framework specifically for the state of Odisha. It applies to all businesses and individuals operating within the state who are required to pay taxes on the supply of goods and services. By implementing this tax, the state aims to create a unified tax system that simplifies compliance and reduces the cascading effect of taxes on the economy. The law provides definitions for key terms like business, taxable supply, and registered person to ensure clear application of the tax rules across various sectors.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Officers under this Act
  4. 4. Appointment of officers
  5. 5. Powers of officers
  6. 6. Authorisation of officers of central tax as proper officer in certain circumstances
  7. 7. Scope of supply
  8. 8. Tax liability on composite and mixed supplies
  9. 9. Levy and collection
  10. 10. Composition levy
  11. 11. Power to grant exemption from tax
  12. 12. Time of supply of goods
  13. 13. Time of supply of services
  14. 14. Change in rate of tax in respect of supply of goods or services
  15. 15. Value of taxable supply
  16. 16. Eligibility and conditions for taking input tax credit
  17. 17. Apportionment of credit and blocked credits
  18. 18. Availability of credit in special circumstances
  19. 19. Taking input tax credit in respect of inputs and capital goods sent for job work.
  20. 20. Manner of distribution of credit by Input Service Distributor.
  21. 21. Manner of recovery of credit distributed in excess.
  22. 22. Persons liable for registration.
  23. 23. Persons not liable for registration.
  24. 24. Compulsory registration in certain cases.
  25. 25. Procedure for registration
  26. 26. Deemed registration
  27. 27. Special provisions relating to casual taxable person and non-resident taxable person
  28. 28. Amendment of registration
  29. 29. Cancellation of registration
  30. 30. Revocation of cancellation of registration
  31. 31. Tax invoice
  32. 32. Prohibition of unauthorised collection of tax
  33. 33. Amount of tax to be indicated in tax invoice and other documents
  34. 34. Credit and debit notes
  35. 35. Accounts and other records
  36. 36. Period of retention of accounts
  37. 37. Furnishing details of outward supplies
  38. 38. Furnishing details of inward supplies
  39. 39. Furnishing of returns
  40. 40. First Return
  41. 41. Revocation of cancellation of registration
  42. 42. Matching, reversal and reclaim of input tax credit
  43. 43. Matching, reversal and reclaim of reduction in output tax liability
  44. 44. Annual return
  45. 45. Final return
  46. 46. Notice to return defaulters
  47. 47. Payment of late fee
  48. 48. Goods and services tax practitioners
  49. 49. Payment of tax, interest, penalty and other amounts
  50. 50. Interest on delayed payment of tax
  51. 51. Tax deduction at source
  52. 52. Collection of tax at source
  53. 53. Transfer of input tax credit
  54. 54. Refund of tax
  55. 55. Refund in certain cases
  56. 56. Interest on delayed refunds
  57. 57. Consumer Welfare Fund
  58. 58. Utilisation of Fund
  59. 59. Self-assessment
  60. 60. Provisional assessment.
  61. 61. Scrutiny of returns.
  62. 62. Assessment of non-filers of returns.
  63. 63. Assessment of unregistered persons.
  64. 64. Summary assessment in certain special cases.
  65. 65. Audit by tax authorities.
  66. 66. Special audit.
  67. 67. Power of inspection, search and seizure
  68. 68. Inspection of goods in movement
  69. 69. Power to arrest
  70. 70. Power to summon persons to give evidence and produce documents
  71. 71. Access to business premises
  72. 72. Officers to assist proper officers
  73. 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
  74. 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
  75. 75. General provisions relating to determination of tax
  76. 76. Tax collected but not paid to Government
  77. 77. Tax wrongfully collected and paid to Central Government or State Government
  78. 78. Initiation of recovery proceedings
  79. 79. Recovery of tax
  80. 80. Payment of tax and other amount in instalments
  81. 81. Transfer of property to be void in certain cases
  82. 82. Tax to be first charge on property
  83. 83. Provisional attachment to protect revenue in certain cases
  84. 84. Continuation and validation of certain recovery proceedings
  85. 85. Liability in case of transfer of business
  86. 86. Liability of agent and principal
  87. 87. Liability in case of amalgamation or merger of companies
  88. 88. Liability in case of company in liquidation
  89. 89. Liability of directors of private company
  90. 90. Liability of partners of firm to pay tax
  91. 91. Liability of guardians, trustees etc.
  92. 92. Liability of Court of Wards, etc.
  93. 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
  94. 94. Liability in other cases.
  95. 95. Definitions.
  96. 96. Constitution of Authority for Advance Ruling.
  97. 97. Application for advance ruling.
  98. 98. Procedure on receipt of application.
  99. 99. Constitution of Appellate Authority for Advance Ruling
  100. 100. Appeal to the Appellate Authority
  101. 101. Orders of Appellate Authority
  102. 102. Rectification of advance ruling
  103. 103. Applicability of advance ruling
  104. 104. Advance ruling to be void in certain circumstances
  105. 105. Powers of Authority and Appellate Authority
  106. 106. Procedure of Authority and Appellate Authority
  107. 107. Appeals to Appellate Authority
  108. 108. Powers of Revisional Authority
  109. 109. Appellate Tribunal and Benches thereof
  110. 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
  111. 111. Procedure before Appellate Tribunal
  112. 112. Appeals to Appellate Tribunal
  113. 113. Orders of Appellate Tribunal.
  114. 114. Financial and administrative powers of State President.
  115. 115. Interest on refund of amount paid for admission of appeal.
  116. 116. Appearance by authorised representative.
  117. 117. Appeal to High Court.
  118. 118. Appeal to Supreme Court.
  119. 119. Sums due to be paid notwithstanding appeal etc.
  120. 120. Appeal not to be filed in certain cases.
  121. 121. Non appealable decisions and orders.
  122. 122. Penalty for certain offences.
  123. 123. Penalty for failure to furnish information return.
  124. 124. Fine for failure to furnish statistics.
  125. 125. General penalty.
  126. 126. General disciplines related to penalty.
  127. 127. Power to impose penalty in certain cases.
  128. 128. Power to waive penalty or fee or both.
  129. 129. Detention, seizure and release of goods and conveyances in transit.
  130. 130. Confiscation of goods or conveyances and levy of penalty.
  131. 131. Confiscation or penalty not to interfere with other punishments.
  132. 132. Punishment for certain offences.
  133. 133. Liability of officers and certain other persons
  134. 134. Cognizance of offences
  135. 135. Presumption of culpable mental state
  136. 136. Relevancy of statements under certain circumstances
  137. 137. Offences by Companies
  138. 138. Compounding of offences
  139. 139. Migration of existing taxpayers
  140. 140. Transitional arrangements for input tax credit
  141. 141. Transitional provisions relating to job work
  142. 142. Miscellaneous transitional provisions
  143. 143. Job work procedure
  144. 144. Presumption as to documents in certain cases
  145. 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
  146. 146. Common Portal
  147. 147. Deemed Exports
  148. 148. Special procedure for certain processes
  149. 149. Goods and services tax compliance rating
  150. 150. Obligation to furnish information return
  151. 151. Power to collect statistics
  152. 152. Bar on disclosure of information
  153. 153. Taking assistance from an expert
  154. 154. Power to take samples
  155. 155. Burden of Proof
  156. 156. Persons deemed to be public servants
  157. 157. Protection of action taken under this Act
  158. 158. Disclosure of information by a public servant
  159. 159. Publication of information in respect of persons in certain cases
  160. 160. Assessment proceedings, etc. not to be invalid on certain grounds
  161. 161. Rectification of errors apparent on the face of record
  162. 162. Bar on jurisdiction of civil courts.
  163. 163. Levy of fee.
  164. 164. Power of Government to make rules.
  165. 165. Power to make regulations.
  166. 166. Laying of rules, regulations and notifications.
  167. 167. Delegation of powers.
  168. 168. Power to issue instructions or directions.
  169. 169. Service of notice in certain circumstances.
  170. 170. Rounding off of tax etc.
  171. 171. Anti-profiteering Measure.
  172. 172. Removal of difficulties.
  173. 173. Amendment of certain Acts.
  174. 174. Repeal and Savings
  175. SCHEDULE I. ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
  176. Schedule II. ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
  177. Schedule III. ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

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