GST – States – Order No. 2/2018-State Tax – Dated:- 31-12-2018 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT Order The 31th December, 2018 ODISHA GOODS AND SERVICES TAX ( REMOVAL OF DIFFICULTIES) ORDER, 2018 Order No. 2/2018-State Tax WHEREAS, sub-section (4) of section 16 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 a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoices or invoice relating to such debit note perta
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under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier; AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in Odisha and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of said familiarity- (i) the registered persons eligible to avail input tax credit could not claim the same in terms of provisions of section 16 because of missing invoices or debit notes referred to sub-section (4) within the stipulated time; (ii) the registered persons could not rectify the error or omission in terms of provis
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ed person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.". 3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely: – "Provide
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