EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 2127 CUTTACK, TUESDAY, NOVEMBER 19, 2019 / KARTIKA 28, 1941
FINANCE DEPARTMENT
ORDER
The 19th November, 2019
S.R.O. No.404/2019—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
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,
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 and for the
period from 1st April, 2018 to the 31st March, 2019 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 (Eighth
Removal of Difficulties) Order, 2019.
2. For the Explanation in Section 44 of the Odisha Goods and Services Tax Act, 2017,
the following Explanation shall be substituted, namely:—
