EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2461 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. 4/2018-State Tax

S.R.O. No. 492/2018— WHEREAS, sub-section (4) of Section 52 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 operator who collects the amount specified in sub-section (1) shall furnish a

statement, electronically, containing the details of out ward supplies of goods or services or both

effected through it, including the supplies of goods or services or both returned through it, and the

amount collected under sub-section (1) during a month, in such form and manner as may be

prescribed, within ten days after the end of such month;

AND, WHEREAS, certain operators, were unable to obtain registration because of technical

issues being faced by them on the common portal but they collected the amount for the months of

October, November and December 2018, as a result whereof, the statement under sub-section (4) of

Section 52 of the said Act could not be furnished and because of that certain difficulties have arisen

in giving effect to the provisions of the said sub-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, hereby makes the following Order, to remove the difficulties, namely: ––

1. Short title. ––This Order may be called the Odisha Goods and Services Tax (Fourth

Removal of Difficulties) Order, 2018.

2. In Section 52 of the Central Goods and Services Tax Act, 2017, in sub-section (4), the

following Explanation shall be inserted, namely: ––

“Explanation: - For the purposes of this sub-section, it is hereby declared that the

due date for furnishing the said statement for the months of October, November and

December, 2018 shall be the 31st January, 2019.”.

[No. 40938–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. 1938-173+300