{"id":17144,"date":"2018-12-31T00:00:00","date_gmt":"2018-12-30T18:30:00","guid":{"rendered":""},"modified":"2018-12-31T00:00:00","modified_gmt":"2018-12-30T18:30:00","slug":"odisha-goods-and-services-tax-fourth-removal-of-difficulties-order-2018","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=17144","title":{"rendered":"Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018."},"content":{"rendered":"<p>Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.<br \/>Order No. 4\/2018-State Tax Dated:- 31-12-2018 Orissa SGST<br \/>GST &#8211; States<br \/>Orissa SGST<br \/>Orissa SGST<br \/>GOVERNMENT OF ODISHA<br \/>\nFINANCE DEPARTMENT<br \/>\nOrder<br \/>\nThe 31th December, 2018<br \/>\nODISHA GOODS AND SERVICES TAX ( REMOVAL OF DIFFICULTIES) ORDER, 2018<br \/>\nOrder No. 4\/2018-State Tax<br \/>\nWHEREAS, 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, including<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=128870\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> 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: &#8211;<br \/>\n1. Short title &#8211; This Order may be called the Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.<br \/>\n2. In section 52 of the Central Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: &#8211;<br \/>\n &quot;Explanation: &#8211; 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.&quot;.<br \/>\n [NO.40938-FIN-CT1-TAX-0043-2017]<br \/>\nBy Order of the Governor<br \/>\nSAUMYAJI<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=128870\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.Order No. 4\/2018-State Tax Dated:- 31-12-2018 Orissa SGSTGST &#8211; StatesOrissa SGSTOrissa SGSTGOVERNMENT 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=17144\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17144","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17144","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17144"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17144\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}