GST – States – Order No. 4/2018-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. 4/2018-State Tax WHEREAS, sub-section (4) of section 52 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 operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of out ward supplies of goods or services or both effected through it, incl
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n 172 of the Odisha Goods and Services Tax Act, 2017, the State Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following Order, to remove the difficulties, namely: – 1. Short title – This Order may be called the Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018. 2. In section 52 of the Central Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: – "Explanation: – For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.". [NO.4
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