Odisha Goods and Services Tax (Removal of Difficulties) Order, 2018.
Order No. 1/2018-State Tax Dated:- 15-12-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
Order
The 15th December, 2018
ODISHA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018.
Order No. 1/2018-State Tax
Whereas, sub-section (1) of section 44 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every fin
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he said section;
Now, therefore, in exercise of the powers conferred by section 172 of the Odisha Goods and Services Tax Act, 2017, the State Government, on recommendations of the Goods and Services Tax Council, do hereby make the following Order, to remove the difficulties, namely:-
1. Short title – This Order may be called the Odisha Goods and Services Tax (Removal of Difficulties) Order, 2018.
2. In section 44 of the Odisha Goods and Services Tax Act, 2017, after sub-section (2), the following Explanation shall be inserted, namely:-
"Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July. 2017 to the 31st March. 2018 shall be furnished on or before the 31
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