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    <title>Odisha Goods and Services Tax (Third Removal of Difficulties) Order, 2019.</title>
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    <description>Extends the bill of supply requirement to persons paying tax under the State Finance Department composition notification, clarifying that clause (c) of subsection (3) of the Act requires those supplying exempted goods or services or paying tax under the composition notification to issue a bill of supply instead of a tax invoice, while persons not covered must issue a tax invoice.</description>
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