Odisha Goods and Services Tax (Removal of Difficulties) Order, 2018.

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..... hereas, 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 financ .....

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..... 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 .....

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