EXTRAORDINARY

PUBLISHED BY AUTHORITY

No.2343 CUTTACK, SATURDAY, DECEMBER 15, 2018/MARGASIRA 24,1940

FINANCE DEPARTMENT

ORDER

The 15th December, 2018

THE ODISHA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018.

Order No. 1/2018-State Tax

S.R.O. No.471/2018— Whereas, 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 financial year

electronically in such form and manner as may be prescribed on or before the thirty-first

day of December following the end of such financial year;

And, whereas, for the purpose of furnishing of the annual return electronically for

every financial year as referred to in sub-section (1) of Section 44 of the said Act, the

electronic system to be developed is at the advanced stage and is likely to be made

operational by the 31st January, 2019 as a result whereof, the said annual return for the

period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the

registered persons, as referred to in the said sub-section (1) and because of that, certain

difficulties have arisen in giving effect to the provisions of the said Section;

Now, therefore, in exercise 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 Goods and Services Tax Act, 2017, after sub-section

(2), the following Explanation shall be inserted, namely:––

“Explanation.- For the purposes of this Section, it is hereby declared that the annual

return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on

or before the 31st March, 2019.”.

[No.39043–FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to the Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 1820-173+300