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

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..... -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, .....

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..... 017, 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 followi .....

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