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

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....is Order referred to as the said 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 thirty-first day of December following....

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....f the Goods and Services Tax Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title.-This Order may be called the Odisha Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019. 2. For the Explanation in section 44 of the Odisha Goods and Services Tax Act, 2017, the following Explanation shall be substituted, namely: "Explanation.- For ....