Odisha Goods and Services Tax (Removal of Difficulties) Order, 2019

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....oods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter in this Order referred to as the said Act) provides that,- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the Scheme under the said sub-section; (ii) a person who opts for the said scheme may supply servi....

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....ot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10 of the said Act; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Odisha Goods and Services Tax Act, 2017 and in supersession of the Odisha Goods and Services Tax (Removal of Difficulties) Order, 2017, published in the Odisha Gazette, Extraordinary....