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    <title>The Odisha Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019.</title>
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    <description>The Order amends the Explanation to Section 44 of the Odisha GST Act to substitute the previously prescribed filing date with a later date, thereby extending the timeframe for electronic submission of the annual return for the specified period. The extension responds to technical difficulties that prevented certain registered persons (excluding Input Service Distributors, specified taxpayers, casual taxable persons and non-resident taxable persons) from furnishing their annual return and permits those affected to file within the substituted deadline.</description>
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      <description>The Order amends the Explanation to Section 44 of the Odisha GST Act to substitute the previously prescribed filing date with a later date, thereby extending the timeframe for electronic submission of the annual return for the specified period. The extension responds to technical difficulties that prevented certain registered persons (excluding Input Service Distributors, specified taxpayers, casual taxable persons and non-resident taxable persons) from furnishing their annual return and permits those affected to file within the substituted deadline.</description>
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