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

..... oods and Services Tax Act, 2017 (Odisha Act 7 of 2017), (hereinafter 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 financial year electronically in such form and manner as .....

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..... tions 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 . 2. In section 44 of the Odisha Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word "31st December, 2019", the figures, letters and word "31st January, 2020" shall be substituted. .....

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