EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 2459 CUTTACK, MONDAY, DECEMBER 31, 2018/PAUSA 10, 1940
FINANCE DEPARTMENT
ORDER
The 31st December, 2018
THE ODISHA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018.
Order No. 2/2018-State Tax
S.R.O. No. 490/2018— WHEREAS, sub-section (4) of Section 16 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 a registered person shall not be entitled to take input tax credit in respect of any
invoice or debit note for supply of goods or services or both after the due date of furnishing of the
return under section 39 for the month of September following the end of financial year to which
such invoices or invoice relating to such debit note pertains or furnishing of the relevant annual
return, whichever is earlier;
AND, WHEREAS, sub-section (3) of Section 37 of the said Act provides that-
Any registered person, who has furnished the details under sub-section (1) for any tax period
and which have remained unmatched under section 42 or Section 43, shall, upon discovery of any
error or omission therein, rectify such error or omission in such manner as may be prescribed, and
shall pay tax and interest, if any, in case there is short payment of tax on account of such error or
omission, in return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under
sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of
September following the end of the financial year to which such details pertain, or furnishing of the
relevant annual return, whichever is earlier;
AND, WHEREAS, the financial year, 2017-18 was the first year of the implementation of
the Goods and Services Tax in Odisha and the taxpayers were still in the process of familiarising
themselves with the new taxation system and due to lack of said familiarity-
(i)
the registered persons eligible to avail input tax credit could not claim the same in terms
of provisions of Section 16 because of missing invoices or debit notes referred to sub-
section (4) within the stipulated time;
(ii)
the registered persons could not rectify the error or omission in terms of provisions of
sub-section (3) of Section 37 within the stipulated time,
as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section
(4) of Section 16 and sub-section (3) of Section 37;
