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Odisha Goods and Services Tax (Second Removal of Difficulties) Order, 2019.

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..... tate Tax S.R.O. No. /2019 - 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 outward supplies of goods or services or bo .....

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..... 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 (Second Removal of Difficulties) Order, 2019. 2. In section 52 of the Odisha Goods and Services Tax Act, .....

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