In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 ( Odisha Act 7 of 2017), read with rule 12 of the Odisha Goods and Services Tax (Fourteenth) Amendment Rules, 2018, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the 21st day of November, 2019 as the date from which the provisions of rule 12 of the Odisha Goods and Services Tax (Fourteenth) Amendment Rules, 2018 shall come into force.

By order of the Governor

Saumyajit Rout

Deputy Secretary to Government