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[Cites 0, Cited by 0] [Section 129(1)] [Section 129] [Entire Act]

State of Odisha - Subsection

Section 129(1)(a) in Odisha Goods and Services Tax Act, 2017

(a)on payment of the applicable tax and penalty equal to one hundred per-cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per-cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty;