GST – States – Order No. 3/2018-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. 3/2018-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 financial year electronically in such form and manner as
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HEREFORE, in exercise of the powers conferred by section 172 of the Odisha Goods and Services Tax Act, 2017, the State Government, on the 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 (Third Removal of Difficulties) Order, 2018. 2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word "31st March, 2019", the figures, letters and word "30th June, 2019"shall be substituted. [NO.40934-FIN-CT1-TAX-0043-2017] By Order of the Governor SAUMYAJIT ROUT
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