Finance

S.R.O. No. /2019 – WHEREAS, sub-section (4) of section 52 of 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 outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month;

S.R.O. No. /2019 – WHEREAS, sub-section (1) of section 10 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter in this Order referred to as the said Act) provides that

In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017

The undersigned is directed to inform that the circular No.01/2019(F.No.275/192/2018-IT(B)) dated 01.01.2019 of Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi on Deduction of Income Tax at source from salaries during the financial year 2018-19 can be accessed through the Finance Department website http: / /www.odisha.gov.in/finance

This Order may be called the Odisha Goods and Services Tax (Second Removal of Difficulties) Order, 2018.

This Order may be called the Odisha Goods and Services Tax (Third Removal of Difficulties) Order, 2018.

This Order may be called the Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.