The Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017 - S.R.O. No. 411/2017 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 16th September, 2017 S.R.O. No. 411/2017- 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 do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely - 1. (1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017 (2) Rules 1,3, 4 and 5 shall come into force at once (3) Rules 6 and 7 shall be deemed to have come into force on the 1 st of July, 2017 (4) Rule 8 shall be deemed to have come into force on 1 st of August 2017 2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 3- (i) In the said rules, after sub-rule (3), the following sub-rule shall be inserted. namely - (3A) Notwithstanding anything contained in sub-rules (1) (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1), of rule 8 may opt to pay tax under section 10 With effect from the first day of October 2017 by electronically filing an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitation Centre notified by the Commissioner before the sad date and shall furnish the statement in FORM GST ITC-03 In accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date. Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be Inserted 3. In the said rules, after rule 120, the following rule shall be inserted namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the said rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:- (iv) to furnish a performance report to the Council by the tenth of the close of each quarter. . 5. In the said rules, in rule 138 in sub-rule (1), the following provisos shall be inserted, namely - Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24 the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation - For the purposes of this rule. the expression handicraft goods has the meaning as assigned to It in the Government of Odisha, Finance Department, Notification No. 27473, dated 16.09.2017 published in the Gazette vide number S.R.O. No. 403 dated 16.09.2017 6. In the said rules in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) . the words. figures, brackets and letter Section 140 (4) (a) and Section 140(9) shall be inserted. (ii) in Serial No. 7 (a), in the table, in Serial No 7A. in the heading, after the word invoices , the words, brackets and letters (including Credit Transfer Document (CTD)) shall be inserted; (iii) after the words Designation/Status , the following shall be inserted, namely - 'Instructions 1. Central Tax credit in terms of sub-section (9) of Section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a) 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading inputs 7. In the said rules, in FORM GSTR-4 , in Serial No 8. in entry 8B(2), for the words Intra-State Supplies , the words Inter-State Supplies shall be substituted 8. In the said rules, in the Notes to FORM GST EWB-01 , after Note 4, the following Note shall be inserted, namely -- 5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import. [No 17481-FIN-CT1.TAX-0034/2017/FIN.] By Order of the Governor S ROUT Deputy Secretary to Government