Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.

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Full Text of the Document

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....the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of out ward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned....