EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 465 CUTTACK, FRIDAY, MARCH 8, 2019/FALGUNA 17, 1940

FINANCE DEPARTMENT

ORDER

The 8th March, 2019

THE ODISHA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019

Order No. 3/2019-State Tax

S.R.O. No. 97/2019— Whereas, clause (c) of sub-section (3) of Section 31 the Odisha

Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the said Act)

provides that a registered person supplying exempted goods or services or both or paying tax under

the provisions of Section 10 shall issue, instead of a tax invoice, a bill of supply, and therefore any

person not covered by the said clause has to issue a tax invoice;

Now, Therefore, in exercise of the powers conferred by Section 172 of the said Act, 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 (Third

Removal of Difficulties) Order, 2019.

2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-

section (3) of Section 31 of the said Act shall apply to a person paying tax under notification of the

Government of Odisha, in the Finance Department No. 8229 -FIN-CT1-TAX-0043/2017, dated the

7th March, 2019, published in the Extraordinary Issue No.448 of the Odisha Gazette, dated the 7th

March, 2019 bearing S.R.O. No. 92/2019.

[No.8498–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. 2416-173+300