EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2460 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. 3/2018-State Tax

S.R.O. No. 491/2018— 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, through the

electronic system to be developed is at the advanced stage, it may likely to take some more time for

being made operational 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 the 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 (Third

Removal of Difficulties) Order, 2018.

2. In Section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for

the figures, letters and word “31st March, 2019”, the figures, letters and word “30th June,

2019”shall be substituted.

[No. 40934–FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to Government

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

Ex. Gaz. 1937-173+300