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    <title>Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.</title>
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    <description>Certain operators who collected amounts under section 52(1) were unable to obtain registration due to technical issues on the common portal and could not furnish the electronic statement required by sub-section (4) for October, November and December 2018; the State Government, exercising powers under section 172, inserts an Explanation into sub-section (4) declaring that the due date for furnishing that statement for those months shall be 31st January, 2019.</description>
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