Odisha Goods and Services Tax (Amendment)

Jan 31, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Government of Odisha, on January 27, 2026, notified the Odisha Goods and Services Tax (Amendment) Rules, 2026, further to amend the Odisha Goods and Services Tax Rules, 2017.

The following has been stated: -

•After rule 31C, the following rule shall be inserted, namely: —

31D. Value of supply of goods on the basis of retail sale price.

They shall come into force from February 01, 2026.

The detailed notification is given in the document below.

[Notification No.: 2270-FIN-CTGST-TAX-0002-20261]

View Document 1

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Odisha Goods and Services Tax (Amendment) Rules, 2026

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