EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2332, CUTTACK,

TUESDAY,

DECEMBER

31,

2019 / PAUSA 10, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 31st December, 2019

S.R.O.No. 446/19– WHEREAS, sub-section (1) of section 44 of the Odisha Goods and

Services Tax Act, 2017 (Odisha Act 7 of 2017), (hereinafter 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 taxpayers as a result whereof, the said annual return for the

period from the 1^st July, 2017 to the 31^st 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, do hereby make the following Order, to remove the difficulties,

namely:––

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

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 “31^st December, 2019”, the figures, letters and word “31^st January,

2020” shall be substituted.

[No. 43439–FIN-CT1-TAX-0043/2017]

By order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to the Government

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

Ex. Gaz. 1660(C)-173+300