Notification to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of OGST Act

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....168A of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), in view of the spread of pandemic COVID-19 across many parts of India, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify, as under,- (i) where, any time limit for completion or compliance of any action, by any a....

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....eturn, statement or such other record, by whatever name called, under the provisions of the said Act; but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: - (a) Chapter IV; (b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129; (c) section 39, except sub-section (3), (4) and (5); (d) sec....