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

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Full Text of the Document

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....id Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the 31st December following the end of such financial year; AND, WHEREA....