DATE EXTENT IN ALL STATE

Only for specified places in the states of Odisha.

Notification No. 12/2019 – Central Tax dated 07.03.2019, after Para1, insert:
“Provided that the details of outward supply of goods or services or both in FORM GSTR-1 of the
Central Goods and Services Tax Rules, 2017 for the month of April, 2019 for registered persons whose
principal place of business is in the districts of Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam,
Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of
Odisha shall be furnished electronically through the common portal, on or before the 10th June, 2019.”


Notification No. 13/2019 – Central Tax dated 07.03.2019, after Para1, insert:
“Provided that the return in FORM GSTR-3B of the said rules for the month of April, 2019 for
registered persons whose principal place of business is in the districts of Angul, Balasore, Bhadrak,
Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj,
Nayagarh and Puri in the State of Odisha shall be furnished electronically through the common portal,
on or before the 20th June, 2019.”