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TMI BlogOdisha Goods and Services Tax (Removal of Difficulties) Order, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... S.R.O. No. /2019 - WHEREAS, sub-section (1) of section 10 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter in this Order referred to as the said Act) provides that,- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is represented by way of interest or discount, is resulting in their ineligibility for the aforesaid' Scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10 of the said Act; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Odisha Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, shall not be taken into account, - (i) for determining the eligibility for composition scheme under second proviso to sub-section (1) of section 10; (ii) in computing aggregate turnover in order to determine eligibility for composition scheme. [ No. 3762-FIN-CT1 -TAX-0043/2017] By Order of the Governor SAUMYAJIT ROU ..... X X X X Extracts X X X X X X X X Extracts X X X X
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