EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1129 CUTTACK, SATURDAY, JUNE 29, 2019 / ASADHA 8, 1941

FINANCE DEPARTMENT

ORDER

The 29th June, 2019

S.R.O. No.220/2019— 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 31st 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,

certain technical problems are being faced by the tax payers 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, hereby makes the following Order, to remove the

difficulties, namely:––

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

Removal of Difficulties) Order, 2019.

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

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

August, 2019” shall be substituted.

[No. 22599-FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

S. ROUT

Deputy Secretary to Government

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

Ex. Gaz. 460-173+300