EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1657 CUTTACK, TUESDAY, AUGUST 27, 2019 / BHADRA 5, 1941

FINANCE DEPARTMENT

ORDER

The 27th August, 2019

S.R.O.No.302/2019––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 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 taxpayers 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, hereby makes the following

Order, to remove the difficulties, namely:––

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

(Seventh 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 “31st August, 2019”, the figures, letters and

word “30th November, 2019” shall be substituted.

[No.29368‒FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SMITA ROUT

Joint Secretary to the Government

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

Ex. Gaz. 988-173+300