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    <title>Odisha Goods and Services Tax (Second Amendment) Ordinance, 2020</title>
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    <description>The Ordinance amends the Odisha Goods and Services Tax Act, 2017 by replacing the temporal phrase in the proviso to Section 172, increasing the statutory limitation from three years to five years, thereby extending the period within which the specified tax-related action under that proviso may be initiated or completed.</description>
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      <description>The Ordinance amends the Odisha Goods and Services Tax Act, 2017 by replacing the temporal phrase in the proviso to Section 172, increasing the statutory limitation from three years to five years, thereby extending the period within which the specified tax-related action under that proviso may be initiated or completed.</description>
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