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    <title>Odisha Goods and Services Tax (Third Removal of Difficulties) Order, 2018</title>
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    <description>The Order extends the statutory deadline for furnishing annual returns by amending the Explanation to the annual-return provision, substituting the previously prescribed cut-off date with a later date to accommodate delay in the electronic filing system, issued under the State removal-of-difficulties power to enable affected registered persons to submit the required annual return electronically once the portal is operational.</description>
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